| Class Schedules Index | Course Catalogs Index | Class Search Page |
| Accounting | |
| ACCT 2010 | Introductory Accounting I (3) |
| Designed to introduce students to the language of business, the course begins with the role of financial data in contemporary society, proceeds to develop the accounting model for capturing financial data, and finishes with the problems of measuring and reporting income, assets, liabilities, and equities. Course was offered Spring 2023, Fall 2022, Fall 2021, Summer 2021, Spring 2021, Fall 2020, Summer 2020, Spring 2020, Fall 2019, Summer 2019, Spring 2019, Fall 2018, Summer 2018, Spring 2018, Fall 2017, Summer 2017, Spring 2017, Fall 2016, Summer 2016, Spring 2016, Fall 2015, Summer 2015, Spring 2015, Fall 2014, Summer 2014, Spring 2014, Fall 2013, Spring 2013, Fall 2012, Summer 2012, Spring 2012, Fall 2011, Spring 2011, Fall 2010, Summer 2010, Spring 2010, Fall 2009 | |
| ACCT 2020 | Introductory Accounting II (3) |
| Continuation of ACCT 2010. Approximately one third of the course deals with additional financial accounting topics, emphasizing managerial considerations and financial analysis. Cost accumulation, allocation, and product cost methods are studied in a manufacturing setting. Matters such as evaluation of performance planning, cost behavior, and special decisions are emphasized. Prerequisite: ACCT 2010. Course was offered Summer 2022, Spring 2022, Fall 2021, Summer 2021, Spring 2021, Fall 2020, Summer 2020, Spring 2020, Fall 2019, Summer 2019, Spring 2019, Fall 2018, Summer 2018, Spring 2018, Fall 2017, Summer 2017, Spring 2017, Fall 2016, Summer 2016, Spring 2016, Fall 2015, Summer 2015, Spring 2015, Fall 2014, Summer 2014, Spring 2014, Fall 2013, Spring 2013, Summer 2012, Spring 2012, Fall 2011, Summer 2011, Spring 2011, Summer 2010, Spring 2010, Fall 2009 | |
| ACCT 3010 | Introductory Accounting I (3) |
| Offered Spring 2025 | Designed to introduce students to the language of business, the course begins with the role of financial data in contemporary society, proceeds to develop the accounting model for capturing financial data, and finishes with the problems of measuring and reporting income, assets, liabilities, and equities. Course was offered Fall 2024, Summer 2024, Spring 2024, Fall 2023, Summer 2023, Spring 2023, Fall 2022, Summer 2022, Spring 2022, Fall 2021 |
| ACCT 3020 | Introductory Accounting II (3) |
| Offered Spring 2025 | Continuation of ACCT 3010. Explores additional financial accounting topics with focus on managerial considerations and financial analysis. Cost accumulation, allocation, and product cost methods are studied in a manufacturing setting. Matters such as evaluation of performance planning, cost behavior, and special decisions are emphasized. Prerequisite: ACCT 3010 Course was offered Fall 2024, Summer 2024, Spring 2024, Fall 2023, Summer 2023, Spring 2023, Fall 2022, Summer 2022, Spring 2022, Fall 2021 |
| ACCT 3110 | Intermediate Accounting I (3) |
| An intensive study of the generally accepted accounting principles for asset valuation, income measurement, and financial statement presentation for business organizations, and the processes through which these principles evolve. Prerequisite: ACCT 2020. Course was offered Fall 2022, Summer 2022, Spring 2022, Fall 2021, Summer 2021, Spring 2021, Fall 2020, Summer 2020, Spring 2020, Fall 2019, Summer 2019, Spring 2019, Fall 2018, Summer 2018, Spring 2018, Fall 2017, Summer 2017, Spring 2017, Fall 2016, Summer 2016, Spring 2016, Fall 2015, Spring 2015, Fall 2014, Summer 2014, Spring 2014, Fall 2013, Summer 2013, Spring 2013, Fall 2012, Summer 2012, Spring 2012, Fall 2011, Spring 2011, Fall 2010, Summer 2010, Spring 2010, Fall 2009 | |
| ACCT 3120 | Intermediate Accounting II (3) |
| Continuation of ACCT 3110, emphasizing accounting for the equities of a firm's investors and creditors. Covers special problem areas in financial accounting including accounting for leases, pensions, and income taxes. Prerequisite: ACCT 3110. Course was offered Summer 2023, Spring 2023, Fall 2022, Summer 2022, Spring 2022, Fall 2021, Summer 2021, Spring 2021, Fall 2020, Summer 2020, Spring 2020, Fall 2019, Summer 2019, Spring 2019, Fall 2018, Summer 2018, Spring 2018, Fall 2017, Summer 2017, Spring 2017, Fall 2016, Summer 2016, Spring 2016, Fall 2015, Summer 2015, Spring 2015, Fall 2014, Summer 2014, Spring 2014, Fall 2013, Spring 2013, Fall 2012, Spring 2012, Fall 2011, Spring 2011, Fall 2010, Spring 2010, Fall 2009 | |
| ACCT 3140 | Cost Accounting (3) |
| Addresses analysis of cost behavior and volume profit relationships; responsibility accounting and reporting flexible budgets; and the use of standard costs to guide and control performance. Prerequisite: ACCT 2020. Course was offered Summer 2024, Spring 2024, Fall 2023, Summer 2023, Spring 2023, Fall 2022, Summer 2022, Spring 2022, Fall 2021, Summer 2021, Spring 2021, Fall 2020, Summer 2020, Spring 2020, Fall 2019, Summer 2019, Spring 2019, Fall 2018, Summer 2018, Spring 2018, Fall 2017, Summer 2017, Spring 2017, Fall 2016, Summer 2016, Spring 2016, Fall 2015, Summer 2015, Spring 2015, Fall 2014, Summer 2014, Spring 2014, Fall 2013, Summer 2013, Spring 2013, Fall 2012, Spring 2012, Fall 2011, Summer 2011, Spring 2011, Fall 2010, Summer 2010, Spring 2010, Fall 2009 | |
| ACCT 4450 | Federal Taxation I (3) |
| An analysis of the federal income tax law and its application to individuals. A study is made of problems covering personal and business tax situations. Several cases are assigned for which the student prepares illustrative tax returns. Prerequisite: ACCT 2020 or instructor permission. Course was offered Spring 2024, Fall 2023, Spring 2023, Fall 2022, Summer 2022, Spring 2022, Fall 2021, Summer 2021, Spring 2021, Fall 2020, Summer 2020, Spring 2020, Fall 2019, Summer 2019, Spring 2019, Fall 2018, Summer 2018, Spring 2018, Fall 2017, Summer 2017, Spring 2017, Fall 2016, Spring 2016, Fall 2015, Spring 2015, Fall 2014, Summer 2014, Spring 2014, Fall 2013, Summer 2013, Spring 2013, Fall 2012, Summer 2012, Spring 2012, Fall 2011, Spring 2011, Fall 2010, Summer 2010, Spring 2010, Fall 2009 | |
| ACCT 4700 | Federal Accounting (3) |
| Provides a comprehensive overview of accounting principles, terminology, concepts, and standards unique to federal accounting to include an analysis and discussion of the laws, regulations, rule-setting organizations, and policies leading to current day federal accounting and reporting practices. Requisite: ACCT 2020 | |
| ACCT 5110 | Intermediate Accounting I (3) |
| Offered Spring 2025 | Provides an intensive study of the generally accepted accounting principles for asset valuation, income measurement, and financial statement presentation for business organizations, and underlying processes behind principles. Prerequisite: ACCT 3020 Course was offered Fall 2024, Summer 2024, Spring 2024, Fall 2023, Summer 2023, Spring 2023, Fall 2022, Summer 2022, Spring 2022, Fall 2021 |
| ACCT 5120 | Intermediate Accounting II (3) |
| Offered Spring 2025 | Continuation of ACCT 5110. Provides an in-depth study of accounting for the equities of a firm's investors and creditors. Covers special problem areas in financial accounting including accounting for leases, pensions, and income taxes. Prerequisite: ACCT 5110 Course was offered Fall 2024, Summer 2024, Spring 2024, Fall 2023, Summer 2023, Fall 2022, Summer 2022, Spring 2022, Fall 2021 |
| ACCT 5140 | Cost Accounting (3) |
| Addresses analysis of cost behavior and volume profit relationships, responsibility accounting and reporting flexible budgets, and the use of standard costs to guide and control performance. Prerequisite: ACCT 3020 Course was offered Fall 2024, Summer 2024, Spring 2024, Fall 2023, Summer 2023, Spring 2023, Fall 2022, Summer 2022, Spring 2022, Fall 2021 | |
| ACCT 5200 | Introduction to Accounting Information Systems (3) |
| Offered Spring 2025 | Explores how accounting information systems are designed and implemented to meet organizational accounting and decision-making needs. Analyze how capabilities and limitations inherent to current technology may shape organizational operations and strategy. Topics include firm value of AIS, block chain, artificial intelligence, mapping business processes, database design and queries, internal controls, mitigating information risks, and more. Course was offered Fall 2024, Summer 2024 |
| ACCT 5210 | Introductory Auditing (3) |
| Examines auditing methodology through a study of auditing standards. Includes the nature of evidence, program planning, work papers, internal control evaluation, types of audit tests, and audit reports. Prerequisite: ACCT 5120 Course was offered Fall 2024, Summer 2024, Fall 2023, Summer 2023, Fall 2022, Summer 2022, Fall 2021, Summer 2021, Spring 2021, Fall 2020, Summer 2020, Fall 2019, Summer 2019, Fall 2018, Summer 2018, Fall 2017, Summer 2017, Fall 2016, Summer 2016, Fall 2015, Summer 2015, Fall 2014, Summer 2014, Fall 2013, Summer 2013, Spring 2013, Fall 2012, Summer 2012, Spring 2012, Fall 2011, Summer 2011, Spring 2011, Fall 2010, Summer 2010, Spring 2010, Fall 2009 | |
| ACCT 5250 | Advanced Auditing (3) |
| Offered Spring 2025 | Builds on the concepts and practice examples from introductory auditing to provide students with an in-depth understanding of professional standards, the audit process, advanced audit techniques, and the auditor's role in ensuring that publicly issued financial statements are fairly presented.
Prerequisite: ACCT 5210. Course was offered Spring 2024, Spring 2023, Spring 2022, Spring 2020, Spring 2019, Spring 2018, Spring 2017, Spring 2016, Spring 2015, Spring 2014, Spring 2013, Spring 2011, Spring 2010 |
| ACCT 5310 | Selected Topics in Advanced Accounting (3) |
| Offered Spring 2025 | Studies accounting and financial reporting for partnerships, business enterprise segments, home office/branch office, foreign transactions and translation, business combinations, and other intercorporate investments and consolidated statements. Prerequisite: ACCT 5120 Course was offered Spring 2024, Spring 2023, Spring 2022, Spring 2021, Spring 2020, Spring 2019, Spring 2018, Fall 2015, Spring 2015, Spring 2014, Spring 2013, Spring 2012, Fall 2011, Spring 2011, Spring 2010, Fall 2009 |
| ACCT 5330 | Accounting for Non-Business Organizations (3) |
| Financial accounting for governmental and non-profit organizations. Studies the theory and techniques of accounting and reporting for various funds and groups of accounts. Prerequisite: ACCT 5120 Course was offered Fall 2024, Fall 2023, Fall 2022, Fall 2021, Fall 2020, Fall 2019, Fall 2018, Fall 2017, Spring 2016, Spring 2015, Fall 2013, Fall 2012, Spring 2012, Fall 2011, Spring 2011, Fall 2010, Spring 2010, Fall 2009 | |
| ACCT 5410 | Fraud Examination (3) |
| Offered Spring 2025 | Focuses on the principles and methodology of fraud detection and deterrence. Examines how and why occupational fraud is committed, how fraudulent conduct can be deterred, and how allegations of fraud should be investigated and resolved. Prerequisite: ACCT 5120 Course was offered Spring 2024, Spring 2023, Spring 2022, Spring 2021, Spring 2020, Spring 2019, Spring 2018, Spring 2017, Fall 2015, Fall 2014, Fall 2013, Spring 2012, Spring 2010 |
| ACCT 5450 | Federal Taxation I (3) |
| Offered Spring 2025 | Analyzes the federal income tax law and its application to individuals. Creates a study of problems covering personal and business tax situations. Assigns several cases for which the student prepares illustrative tax returns. Prerequisite: ACCT 3020 or Instructor Permission Course was offered Fall 2024, Spring 2024, Fall 2023, Summer 2023, Spring 2023, Fall 2022, Summer 2022, Spring 2022, Fall 2021 |
| ACCT 5460 | Federal Taxation II (3) |
| Offered Spring 2025 | Analyzes the federal income tax law and its application to corporations, shareholders, partnerships, partners, estates, and gift transactions. Prerequisite: ACCT 5120. Course was offered Summer 2024, Spring 2024, Summer 2023, Spring 2023, Summer 2022, Spring 2022, Summer 2021, Spring 2021, Fall 2020, Spring 2020, Summer 2019, Spring 2019, Summer 2018, Spring 2018, Summer 2017, Fall 2016, Summer 2016, Summer 2015, Spring 2015, Fall 2014, Summer 2014, Spring 2014, Fall 2013, Summer 2013, Fall 2012, Summer 2012, Spring 2012, Fall 2011, Summer 2011, Spring 2011, Fall 2010, Summer 2010, Spring 2010, Fall 2009 |
| ACCT 5470 | Forensic Accounting (3) |
| Analyzes the various forensic accounting techniques and investigative strategies used in forensic examinations; covers uses of accounting information systems in fraud detection, the nature of financial statement fraud as well as the framework for detecting fraudulent financial reporting, and the importance of internal controls in fraud prevention. Prerequisite: ACCT 5120 | |
| ACCT 5480 | Corporate Governance and Ethics (3) |
| Provides in-depth understanding of corporate governance and ethics related to the public accounting profession. Explores different ethical decision-making models and apply formal corporate governance frameworks to resolve ethical conflicts as faced by accountants. Examines the challenges to ethical decision-making faced by internal accountants & auditors and learn to evaluate & resolve ethical conflict. | |
| ACCT 5490 | Cybersecurity for Accounting (3) |
| Provides essential knowledge needed to make sound strategic decisions related to investments in cybersecurity. Explores methods used to raise general security awareness, review current industry practices, and develop knowledge needed to adapt policies to protect and safeguard proprietary information. Course was offered Summer 2023, Summer 2020 | |
| ACCT 5700 | Federal Accounting (3) |
| Provides a comprehensive overview of accounting principles, terminology, concepts, and standards unique to federal accounting to include an analysis and discussion of the laws, regulations, rule-setting organizations, and policies leading to current day federal accounting and reporting practices. Prerequisite: ACCT 3020 | |
| ACCT 5710 | Business Law (3) |
| Covers key areas of law that affect businesses. Topics that are covered include but are not limited to an introduction to the American legal system, Constitutional law, torts, contracts, sales, commercial paper, agency law, employment law, partnerships, corporations, hybrid entities, regulation of business, property law, and bankruptcy law. | |