200 Foundations of Accounting (3) Introduction to financial and managerial accounting theory and practice with emphasis on the role of accounting information in business decisions.
207 Honors: Foundations of Accounting (3) Introduction to financial accounting theory and practice with emphasis on the role of financial information in business decisions. The course will make extensive use of computer technology for retrieving and analyzing financial information.
Recommended Background: 28 ACT composite or 1250 composite SAT required.
301 Financial Reporting (3) Theory and practice for preparing and using financial statements. Introduction to professionalism and ethics in accounting.
(RE) Corequisite(s): Finance 301 and Business Administration 342.
Registration Restriction(s): Majors in the College of Business Administration.
311 Financial Reporting and Analysis (3) Theory and practice that underlies the preparation, analysis, and use of financial statements.
(RE) Prerequisite(s): 301.
Comment(s): Grade of C or better in 301 is required.
Registration Restriction(s): Majors in the College of Business Administration.
321 Cost Management (3) Cost information for products, services, and how cost information is recorded, analyzed, reported, and used in decision making. Topics include cost concepts and behavior, cost systems, budgeting, activity-based costing and management, and strategic cost management.
(RE) Prerequisite(s): 301.
Registration Restriction(s): Majors in the College of Business Administration.
411 Financial Compliance and Operational Auditing (3) Auditing’s role in society from an internal and external perspective, audit methodology, role of internal control and statistical sampling in auditing, fraud auditing, operational auditing, compliance auditing, and application of auditing procedures to specific transaction cycles.
(RE) Prerequisite(s): 301.
Comment(s): Grade of C or better in 301 is required.
Registration Restriction(s): Majors in the College of Business Administration.
414 Advanced Financial Reporting (3) Accounting standards for advanced financial reporting topics, such as statement of cash flows, income taxes, leases, accounting changes, consolidated financial statements, and foreign operations.
(RE) Prerequisite(s): 311.
Comment(s): Grade of C or better in 311 is required.
Registration Restriction(s): Majors in the College of Business Administration.
