Accounting

College of Business

ACTG 301. Accounting Technology. 1 credit.

Integration of accounting applications with technology. Provides the foundation for analyzing accounting problems using technology. Includes modules on advance spreadsheet techniques, database structuring and design and searching the Internet for information useful for making business decisions. Prerequisites: Completion of both COB 241 and COB 242 with grades of “B” or better, and COB 204.

ACTG 313. Accounting Information Systems. 3 credits.

Covers the use of computers as tools for the collection, organization, analysis and reporting of accounting data. Topics include: Internal controls, documentation of accounting systems, transaction processing cycles, auditing information technology, e-commerce, enterprise resource planning systems, computer and information systems security and integration of business functions in the accounting process. Prerequisites or corequisites: ACTG 301 and ACTG 343.

ACTG 343. Corporate Financial Reporting I. 3 credits.

Provides a theoretical framework to explain and critically evaluate financial reporting in a global environment. In addition to studying the authoritative standards for preparing financial statements, students develop the ability to read, use, analyze and interpret financial statements. Students gain an understanding that managers can shape the financial information communicated to investors and creditors. Computing technology is incorporated to facilitate business decision-making. Prerequisites: Completion of both COB 241 and COB 242 with grades of “B” or better.

ACTG 344. Corporate Financial Reporting II. 3 credits.

Continues the development of a theoretical framework to read, use, analyze, interpret, explain and critically evaluate financial reporting in a global environment. Selected topics include financial instruments, leases, pensions, deferred taxes, stockholders’ equity and other corporate reporting issues. Computing technology is incorporated to facilitate business decision-making. Prerequisite: ACTG 343. Prerequisite or corequisite: ACTG 301.

ACTG 377. Federal Income Tax Accounting I. 3 credits.

Designed to introduce students to the federal income tax system, including individual and business entity taxation. Topics include income, exclusions, deductions and property transactions. Also facilitates development of research, communication and technology skills.

ACTG 410. Auditing. 3 credits.

A study of techniques available for gathering, summarizing, analyzing and interpreting the data presented in financial statements and procedures used in verifying the fairness of the information. Also emphasizes ethical and legal aspects and considerations. Prerequisites: ACTG 343 and ACTG 344. Prerequisite or corequisite: ACTG 313.

ACTG 440. Advanced Information Technology for Accountants. 3 credits.

Continuation of ACTG 313 for AIS concentration students. Topics include telecommunications, distributed processing, networking, EDP auditing, systems security and system design fundamentals, taught from an accounting perspective. Prerequisite: ACTG 313 with a grade of “C” or better.

ACTG 445. Selected Accounting and Reporting Topics. 3 credits.

Focuses on the development and use of financial information as it relates to business combinations, governmental and public not-for-profit entities, and transactions and statements denominated in foreign currencies. In the context of the global accounting environment, students critically evaluate U.S. generally accepted accounting principles as they pertain to the topics covered. Prerequisite: ACTG 343.

ACTG 450. Seminar in Advanced Accounting. 3 credits.

Designed to meet the requirements of, but not limited to, persons majoring in accounting who are interested in being candidates for the CPA examination. The presentation of this course will be on a semester basis covering the following fields: auditing, accounting theory, business law and problems in various areas of interest to the group. Prerequisite: ACTG 445.

ACTG 475. Accounting Decision Making and Control. 3 credits.

The study of cost accounting concepts and information used by business organizations to make strategic, organizational and operational decisions. Topics include the role of planning and control in attaining organizational goals and objectives; the relationship among cost structure, cost behavior and operating income; traditional and activity-based costing approaches to product costing; differential analysis in decision making; and ethical issues for accountants. Students will also engage in activities designed to enhance technological and communication skills. Prerequisite or corequisite: ACTG 377, ACTG 410 and ACTG 445.

ACTG 483. International Accounting and Financial Reporting. 3 credits.

Designed to develop a fundamental knowledge of the assumptions, environmental considerations and techniques underlying the collection and reporting of financial information on an international scale. Prerequisite: FIN 345.

ACTG 490. Special Studies in Financial Accounting. 1-3 credits each semester.

Designed to give capable students in accounting an opportunity to do independent study under faculty supervision. Admission only by recommendation of the instructor and permission of the director. Forms obtained in department office before registration.

ACTG 491.Special Studies in Systems and Technology.  1-3 credits each semester.

Designed to give capable students in accounting an opportunity to do independent study under faculty supervision in the area of systems and technology. Prerequisites: Recommendation of the instructor and permission of the director.

ACTG 492. Special Studies in Tax. 1-3 credits each semester.

Designed to give capable students in accounting an opportunity to do independent study under faculty supervision in the area of tax. Prerequisite: Recommendation of the instructor and permission of the director.

ACTG 493. Special Studies in Cost. 1-3 credits each semester.

Designed to give capable students in accounting an opportunity to do independent study under faculty supervision in the area of cost. Prerequisite: Recommendation of the instructor and permission of the director.

ACTG 494. Business Practicum. 3-6 credits.

A course, taken by graduating seniors, to give students an opportunity to work in and with local industry to gain insight into the real side of modern business. Forms obtained in accounting office before registration. Grades will be assigned on a credit/no credit basis.

ACTG 499. Honors. 6 credits. Year course.

See catalog section entitled “Graduation with Distinction” and “Graduation with Honors.”

 

 

 



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Last Modified: 6/6/2003