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Students have the opportunity to learn through service, writing, reading, discussing, listening, and participating in critical thinking and problem-solving activities. ACOM 2310 Human Communication Concepts Prerequisite: ACOM 1300 or consent of instructor; majors/minors should take in their first year in the program. ACOM 2311 Introduction to Communication Research Prerequisite: ACOM 1300; Pre-or co-requisite ACOM 2310 or consent of the instructor; majors should take in their first year in the program.An introduction to the field of communication by an overview of communication theories and concepts, emphasizing how humans communicate to co-construct a social world with others. Introduction to applied research methods, increasing students’ awareness of how such research is developed, conducted, and communicated.ACCT 2310 Principles of Accounting I Prerequisite: 70% score on Information Technology Qualifying Exam and MATH 1302. (ACTS Course Number ACCT 2013) ACCT 3311 Intermediate Financial Accounting I Prerequisites: ACCT 2310 and ACCT 2330, each with a grade of C or greater; MATH 1302 or equivalent; 70% score on Accounting Qualifying Exam, 70% score on Information Technology Qualifying Exam.Introduction to the field of accounting, fundamentals of financial accounting, recording, summarizing, and reporting cycle. Conceptual and historical framework underlying contemporary accounting and financial reporting; form and content of financial statements; revenue recognition; present value mathematics in accounting; measuring and reporting for cash and receivables; inventories; property, plant, and equipment. ACCT 3312 Intermediate Financial Accounting II Prerequisite: ACCT 2310, ACCT 2330, and ACCT 3311, each with a grade of C or greater. Measuring and reporting, current liabilities and contingencies, long-term liabilities, stockholders equity, income taxes, pensions, leases, cash flows, and special revenue recognition situations. ACCT 3321 Federal Taxation I Prerequisite: ACCT 2310 and ACCT 2330 with C or greater or consent of the instructor.The following is a listing of all undergraduate course codes.Click on the four-letter code to review the undergraduate courses within that discipline.Course is offered on a credit/no credit basis only, with credit being equivalent to C or greater performance. ACCT 4199, 4299, 4399 Independent Study Prerequisites: Senior standing, consent of instructor.Independent investigation under faculty supervision of topics not offered in regular courses. ACCT 4311 Accounting Issues Prerequisites: ACCT 2310, ACCT 2330, ACCT 3311, ACCT 3312, ACCT 3321, ACCT 3330, ACCT 3341, ACCT 3361, ACCT 4314, and ACCT 4351, each with a grade of C or greater.
Note: A grade of C or higher is required in ACCT 2310 and ACCT 2330 to register in any higher level Accounting course. Conceptual framework for managerial accounting, measurement and reporting of cost information, including historical and standard cost systems, cost behavior analysis, budgeting, variance analysis, responsibility accounting, performance measurement, and management control systems. ACCT 3341 Accounting Information Systems Prerequisite: ACCT 2310, ACCT 2330, and ACCT 3311, each with a grade of C or greater.
Topics to be covered include career planning, professional certifications, ethical standards for accountants and emerging issues for the accounting profession.
Accounting program assessment is done in this course.
Federal income tax topics related to partnerships and partners, corporations and shareholders, trusts and estates, research methods in tax practice, survey of the unified estate and gift tax law. Methods and tools of tax research as applied to both closed fact and controllable fact cases.
Methods for locating and assessing relevant authority on specific tax questions is emphasized. ACCT 4351 Auditing Theory and Practice I Prerequisites: ACCT 2310, ACCT 2330, ACCT 3311, ACCT 3312, ACCT 3330, and ACCT 3341, each with C or greater. Fundamentals of contemporary auditing theory and practice with emphasis on collection and evaluation of audit evidence and the audit report.