Below you will find a list of courses currently offered by the Department of Accounting. Click on the course title to view its syllabus.
A study of principles & procedures of financial accounting. The reporting of assets, liabilities, owner's equity, revenues, & expenses are detailed.
Examines principles & procedures of accounting. Equity, cash flows, cost-volume-profit & performance analysis, budgeting, & product costing are detailed.
Theory and procedures concerning financial accounting and reporting.
Analysis of accounting information systems and business processes. Emphasis on documentation, controls, transaction cycles, and spreadsheet/general ledger applications.
General principles of cost management systems, job order, process and standard costing; budgeting; responsibility accounting; and performance evaluation.
Theory and procedures concerning revenue recognition, investments, stockholders' equity, tax allocation, EPS, pensions, leases, accounting changes, and statement of cash flows.
Examines the primary financial statements. Topics include: user objectives, an overview of analytical tools and techniques, and qualitative vs. quantitative judgments.
**Note: No credit is given toward accounting degree for this course. **
An examination of federal income taxes with an emphasis on current laws applicable to individual income taxpayers.
An introduction to financial auditing: authoritative pronouncements, legal liability, code of ethical conduct, audit procedures, and the types of audit opinions.
Intensive study of special problems related to accounting.
Business combinations, consolidated statements, partnerships, and not-for-profit accounting.
An in-depth examination of auditor legal liability, ethics, audit procedures, statistical sampling, & audit research using electronic databases & the Internet.
An examination of accounting rules & practices of multinational enterprises throughout the world with special emphasis on harmonization, standardization, & disclosure requirements.
**Note: Accounting majors must select AC540 to satisfy the Business Administration Core requirement for an "International Course" unless the student participates in an approved Harrison College of Business "study abroad" course or obtains separate permission of Department Chair.**
An examination of federal tax laws with emphasis on corporate taxpayers, partnerships, and fiduciaries.
An introduction to the accounting principles and reporting practices of governments and not-for-profit organizations.
A study of legal issues confronting business decision-makers, including negotiable instruments, debtor-creditor relationships, securities regulation & business organizations.
**Note: This course is cross-listed with BL563.**
A supervised learning and work experience in professional accounting. Forty contact hours are required for each hour of credit. One to three credit hours available.
**Note: Course may be take more than one time, but may not exceed nine credit hours cumulative.**
Study and application of strategic cost/managerial accounting concepts and procedures.
Study and application of accounting theory to current and emerging issues in accounting practice.
An in-depth fraud examination with focus on causes of fraud, controls to prevent fraud, and company management and the auditor's role in deterring and detecting fraud.