ACCT 2301 Principles of Accounting: 3 semester hours.

An introduction to the communication of relevant financial information to investors, creditors, and analysts with an emphasis on the accounting information cycle and the preparation of the three major financial statements: the balance sheet, the statement of income and retained earnings, and the statement of cash flows.

ACCT 2302 Principles of Managerial Accounting: 3 semester hours.

Instruction in the managerial decision-making functions using accounting information. Review of internal accounting information systems for planning, monitoring, and decision making with an emphasis on manufacturing cost, budgeting, product pricing, and CVP relationships.
Prerequisites: ACCT 2301 or ACCT 2113.

ACCT 3321 Intermediate Accounting I: 3 semester hours.

The study of accounting principles and the preparation of financial statements with an emphasis on accounting theory, current and non-current assets, revenues and expenses and the time value of money.
Prerequisites: ACCT 2302 or ACCT 2123.

ACCT 3322 Intermediate Accounting II: 3 semester hours.

A continuation of ACCT 3213 with an emphasis on accounting principles and financial statement preparation in the areas: investments, current and long-term liabilities, stockholders' equity, income taxes, leases, accounting changes, pensions, cash flow statements, earnings per share, and financial statement analysis.
Prerequisites: ACCT 3321 or ACCT 3213.

ACCT 3324 Ethics for Accountants: 3 semester hours.

A study of the legal, regulatory and ethical issues of business with special emphasis pertaining to accounting.
Prerequisites: ACCT 2302 or ACCT 2123.

ACCT 3331 Cost Accounting: 3 semester hours.

The fundamental costs of a manufacturing concern such as raw materials, labor cost, and overhead and the preparation of internal reports for managerial decisions in the areas: planning, control and budgets.
Prerequisites: ACCT 2302 or ACCT 2123.

ACCT 3333 Federal Income Tax I: 3 semester hours.

An introduction to the theory and fundamentals of federal income tax as applied to individuals, with an emphasis on individuals involved in business activities or organizations. Includes an introduction to tax research and professional communication of results.
Prerequisites: ACCT 2123 or ACCT 2302.

ACCT 3334 Federal Income Tax II: 3 semester hours.

Covers federal income tax codes as they apply to proprietorships, partnerships and corporations. Also includes tax research.
Prerequisites: ACCT 3333.

ACCT 3339 Accounting Internship I: 3 semester hours.

Supervised full-time training in industry, government, or other agencies for junior-level finance majors. Individual conferences, company performance evaluations and written reports required. The duration of the program will be one regular semester r two consecutive summer terms.
Prerequisites: ACCT 3322 or ACCT 3223.

ACCT 3399 Independent Study in Accounting: 3 semester hours.

Supervised reading, research, and/or field work on selected topics in accounting.
Prerequisites: ACCT 2302 or ACCT 2123.

ACCT 4321 Advanced Accounting: 3 semester hours.

Study of accounting standards and procedures relative to business combinations, consolidated financial statements, foreign currency transactions, translation of foreign entity statements, segment and interim reporting, SEC reporting, and partnership operations.
Prerequisites: ACCT 3322 or ACCT 3223.

ACCT 4322 Auditing: 3 semester hours.

The study of auditing concepts and procedures in the areas: auditing standards, internal control, professional ethics and responsibilities, audit evidence, audit documentation, and audit reports.
Prerequisites: ACCT 3322 or ACCT 3223.

ACCT 4325 Oil & Gas Accounting: 3 semester hours.

An introduction to oil and gas accounting with emphasis on accounting for costs incurred in the acquisition, exploration, development, and production of oil and natural gas using full cost accounting methods; also covers joint interest accounting, gas pipeline accounting, required disclosures for oil and gas activities, and analysis of oil and gas companies; financial statements.
Prerequisites: ACCT 3321 or ACCT 3213.

ACCT 4331 Accounting Information Systems: 3 semester hours.

Study of overall data flow systems emphasizing financial data and computerized systems of accounting. Covers flow and logic concepts and development of meaningful control concepts and data reporting techniques.
Prerequisites: (ACCT 2302 or ACCT 2123) and (MISY 2301 or MISY 2013).

ACCT 4332 Fund Accounting: 3 semester hours.

Features of budgetary and fund accounting as applied to not-for-profit organizations such as colleges, universities and governmental units.
Prerequisites: ACCT 3322 or ACCT 3223.

ACCT 4333 Accounting Data Analytics: 3 semester hours.

The study of data analytics and its applications in accounting contexts, with an emphasis on data preparation, modeling, analysis and interpretation, and visualization.
Prerequisites: (ACCT 2123 or ACCT 2302) and (MGMT 3013 or MGMT 3301).

ACCT 4334 Financial Statement Analysis: 3 semester hours.

A study of financial statements in a variety of firm valuation contexts. The course provides various tools for evaluating a firm's accounting and financial performance, the concept of earnings quality, and other related issues.
Prerequisites: (ACCT 3321 or ACCT 3213) and (FINA 3310 or FINA 3103).

ACCT 4399 Independent Study: 3 semester hours.

Reading, research, and/or field work on selected topics. Prerequisite: Junior/senior classification and consent of instructor and department head.

ACCT 5300 Concepts of Accounting: 3 semester hours.

The review of basic accounting concepts and principles with an emphasis on the accounting cycle, financial statement preparation, and their applications in making managerial decisions in the areas of cost-volume-profit analysis, inventory management, and comparative cost allocation systems.

ACCT 5310 Managerial Accounting & Control: 3 semester hours.

The interpretation and use of accounting data for management purposes in the areas of cost accounting, budgets, standards, production costing, distribution costing, and special analyses.
Prerequisites: ACCT 5300 or ACCT 5003.

ACCT 5311 Advanced Auditing: 3 semester hours.

An advanced study of the practices and principles that guide the auditing environment. Specialty topics will be introduced as well as current readings in auditing literature.
Prerequisites: ACCT 4322 or ACCT 4223.

ACCT 5312 Accounting Information Systems & Controls: 3 semester hours.

A study of the analysis, design, installation, and operations of an accounting information system. Emphasis will be placed on system design and acquisition.
Prerequisites: ACCT 5300 or ACCT 5003.

ACCT 5314 Accounting Theory: 3 semester hours.

Development of the theory of accounting with particular emphasis on concepts, income measurement, valuation of assets, valuation and measurement of equities, and the application of accounting theory to contemporary problems.
Prerequisites: ACCT 3321 or ACCT 3213.

ACCT 5315 Seminar on Tax Consulting, Planning and Research: 3 semester hours.

A study of current U.S. tax law with emphasis on the interrelationships between taxation and business and personal financial planning. Tax research, planning, and professional communications are significant components.
Prerequisites: ACCT 3333.

ACCT 5317 Accounting for Managerial Decision Making: 3 semester hours.

A study of the preparation of internal reports for decision making, planning and control. Additional areas of study include cost determination, budgeting, and quantitative techniques.
Prerequisites: ACCT 5300 or ACCT 5003.

ACCT 5332 Data Analytics in Accounting: 3 semester hours.

The study of data analytics and its applications in accounting contexts, with an emphasis on data preparation, modeling, analysis and interpretation, and visualization.
Prerequisites: ACCT 5300 or ACCT 5003.

ACCT 5399 Independent Study in Accounting: 3 semester hours.

Supervised readings, research and/or field work on selected topics in accounting. Prerequisites: Consent of instructor and approval by the Department Head.