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 and procedures of accounting. Long-term liabilities, investments, cash flow statement, cost-volume-profit and performance analysis budgeting, and product costing are detailed.
Theory and procedures concerning financial accounting and reporting.
Analysis of accounting information systems and business processes. Emphasis on spreadsheet and general ledger applications from the perspective of accounting information and business processes, including transactions cycles, threats, and internal controls.
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.
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.
An in-depth fraud examination with focus on causes of fraud, controls to prevent fraud, and company management and the accountants' role in deterring and detecting fraud.
**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.**