| 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 Financial Accounting (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 an accounting model for capturing financial data, and finishes with the problems of measuring and reporting incomes, assets, liabilities, and equities. The focus is on external reporting with core financial statements. Course was offered Summer 2025, Spring 2025, Fall 2024, Summer 2024, Spring 2024, Fall 2023, Summer 2023, Spring 2023, Fall 2022, Summer 2022, Spring 2022, Fall 2021 | |
| ACCT 3020 | Introductory Managerial Accounting (3) |
| Focuses 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. Recommended prerequisite: ACCT 3010. Course was offered Summer 2025, Spring 2025, 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) |
| 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. Recommended prerequisite: ACCT 3010. Course was offered Summer 2025, Spring 2025, 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) |
| Continuation of ACCT 5110. Provides an in-depth study of accounting for the equities of a firm's investors and creators. Covers special problem areas in financial accounting including accounting for leases, pensions, income taxes, and shareholder's equity considerations. Recommended prerequisite: ACCT 5110. Course was offered Summer 2025, Spring 2025, Fall 2024, Summer 2024, Spring 2024, Fall 2023, Summer 2023, Fall 2022, Summer 2022, Spring 2022, Fall 2021 | |
| ACCT 5140 | Managerial and 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. The focus is on internal reporting for managerial requirements. Recommended 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 5200 | Introduction to Accounting Information Systems (3) |
| 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. | |
| 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. Recommended prerequisite: ACCT 5120. Course was offered Summer 2025, 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) |
| 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. Assigns complex auditing cases for which students form audit opinions with appropriate rationale and documentation. Recommended prerequisite: ACCT 5120. Course was offered Spring 2025, 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) |
| 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. Recommended prerequisite: ACCT 5120 Course was offered Spring 2025, 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 at the state and local levels. Studies the theory and techniques of accounting and reporting for various funds and groups of accounts. Recommended 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) |
| 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. Recommended prerequisite: ACCT 5120 Course was offered Spring 2025, 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 | Introduction to Taxation (3) |
| Analyzes basic federal income tax laws and their application to individuals, corporations, and other entities. Employs a study of scenarios and problems covering personal and business tax situations for tax avoidance results. Assigns several cases for which the student prepares illustrative tax returns. Recommended prerequisite: ACCT 3010. Course was offered Summer 2025, Spring 2025, Fall 2024, Spring 2024, Fall 2023, Summer 2023, Spring 2023, Fall 2022, Summer 2022, Spring 2022, Fall 2021 | |
| ACCT 5460 | Entity Tax Compliance and Planning (3) |
| Analyzes the federal income tax laws and their application to corporations, shareholders, partnerships, partners, estates, and gift transactions. Recommended prerequisite: ACCT 5120. Course was offered Summer 2025, Spring 2025, 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, the framework for detecting fraudulent financial reporting, and the importance of internal controls in fraud prevention. Recommended prerequisites: ACCT 5110 and 5200. | |
| 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 | Information Systems Assurance and Data Management (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. Recommended prerequisite: ACCT 5200. 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. Recommended prerequisite: ACCT 3010. | |
| ACCT 5710 | Business Law (3) |
| Covers key legal areas for businesses relevant to the CPA Exam, such as the American legal system, Constitutional law, torts, contracts, sales, commercial paper, agency law, employment law, partnerships, corporations, hybrid entities, business regulation, property law, and bankruptcy law. Note: CPA exam candidates should verify with intended jurisdiction how it satisfies exam requirements. | |