An introduction to accounting for non-business majors that follows the business cycle of a start-up company. Topics include researching a company, financing operations, planning and budgeting, and the basic accounting cycle.

An introduction to corporate financial statements, their preparation, and their use in decision making by persons outside the organization. The course focuses on analyzing business transactions to chart their effects on the results of operations, the cash flows, and the financial position of businesses organized for profit.

A minimum grade of C in ACC 2303. Only open to BBA students. An introduction to principles of managerial accounting. Emphasis is given to the development and use of accounting information to support managerial decision-making processes in manufacturing, service, and not-for-profit settings. Topics include managerial concepts and systems, various analyses for decision making, and planning and control.

The course provides career exploration and development experiences designed for accounting majors in the first semester of the accounting core. It assists you in self-assessment, increasing personal marketability, choosing your career concentration focus, and developing various “soft skills” desired by hiring employers. The course offers unique professional development activities. Credit may not be received after receiving credit in BUS 3101.

An examination of financial accounting considerations of business transactions. Emphasis is placed on understanding the accounting cycle, the conceptual framework underlying financial accounting, and recognition, measurement and reporting of receivables, inventories, property, plant and equipment, intangibles, liabilities, and stockholders' equity.

A continuation course to ACC 3301, examining financial accounting considerations of business transactions. Emphasis is placed on understanding the recognition, measurement, and reporting of revenue, earnings per share, deferred taxes, pensions, and leases.

An in-depth study of the application of information systems knowledge to the accounting environment. Emphasis is upon developing students' abilities to understand the processing of accounting data (with an emphasis on the computer environment) and the controls that are necessary to assure accuracy and reliability of the data processed by the accounting system.

An examination of the economic theory on which the United States taxation system is based and the legal principles surrounding income taxation.

(Not open to accounting majors.) The first of two courses for non-accounting majors covering financial accounting concepts and practices applicable to business enterprises organized for profit. Topics include the accounting cycle, the conceptual framework underlying financial accounting, measurement and reporting issues relating to receivables, inventories, intangible assets, property and equipment, and an overview of the income statement and balance sheet. May not be taken after credit received for ACC 3301.

(Not open to accounting majors). A continuation of ACC 3305 for non-accounting majors, focusing on current liabilities, long-term debt, investments, stockholders' equity, and the statement of cash flows. Coverage includes accounting issues related to pensions, leases, deferred income taxes, earnings per share, accounting changes, and error analysis. May not be taken after credit received for ACC 3302.

Use of primary sources of authoritative literature in resolving complex, professionally-oriented problems, primarily in financial accounting and taxation. Development of critical thinking and written and oral communication skills through applied research cases.

See MIS 3332 for course information.

Advanced study of managerial accounting and its use in both internal and external reporting, with an emphasis on managerial decision making. Course topics include various costing systems, cost-volume-profit analysis and the contribution approach to decision making, budgeting, and other managerial topics for planning and control.

This course provides an overview of the oil and gas industry with respect to the accounting, tax, and legal functions of an organization. This includes the introduction of general terminology, history, and technical advances in the oil and gas industry as well as detailed analyses of industry specific accounting methods, cost recovery systems as well as financing and organizational structure trends in the industry.

(Not open to pre-business students). Examination of accounting, financial reporting, and budgeting for state and local governments, the federal government, and not-for-profit entities.

A study of the processes conducted by independent, internal, and governmental accountants to audit, attest, and provide assurance services on information provided by management. Theoretical concepts of materiality, audit risk, and evidential matter are explored, along with the auditor's understanding of controls in a sophisticated technological environment. The application of these concepts in a way that develops critical thinking and communications skills is emphasized.

(Not open to pre-business students.) A study of partnership accounting practices and the techniques followed to consolidate the financial statements of parent and subsidiary companies. Attention is also given to the distinctive accounting procedures associated with governmental and not-for-profit accounting.

Examination of moral and ethical issues within the accounting profession and the broader business environment. In addition to a broad study of ethical behavior and decision making, various professional codes of conduct within the accounting profession will be examined. Central to this examination will be the discussion of integrity, independence and objectivity, as well as accountants' legal liability.

Basic tax concepts and principles. Extensive discussion of an individual's income deductions as well as family tax planning issues. Examination of the effect of taxes on business decisions, including a study of the various forms of businesses. Coverage also includes taxation of employee benefits, business expenses, and gift, estate, and trust taxation. Limited tax return preparation. May not be taken after credit received for ACC 3304.

Examination of international accounting within the context of managing multinational enterprises (MNEs). The course will address accounting issues in the context of different countries. Exploration of the factors that influence accounting standards and practices and how those factors impact the harmonization of worldwide standards.

Supervised work, full-time, for a minimum of eight consecutive weeks with duties consistent with those of beginning accounting graduates.

Individualized research in accounting. Student's proposals for special study project must be approved by the supervising faculty member. Offered on demand and by consent of the advisor for one to six semester hours. May be repeated several times under different topics.