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ACT 2291 |
Principles of Accounting I
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Modern financial accounting theory and practices applied
to sole proprietorships, partnerships, and corporations.
Credit hours:
3
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ACT 2292 |
Principles of Accounting II
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Modern financial and managerial accounting theory and practices applied to an organization's liabilities, cash flows, planning, budgeting, and control.
Credit hours:
3
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ACT 3391 |
Intermediate Accounting I
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Theory and applications of assets, liabilities, and owners' equity, revenues, expenses, and analytical process.
Credit hours:
3
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ACT 3392 |
Intermediate Accounting II
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Theory and applications of assets, liabilities, and owners' equity, pensions, leases, earnings per share, and analytical process.
Credit hours:
3
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ACT 3393 |
Intermediate Accounting II
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Theory and application of assets, liabilities, owners’ equity, revenues, expenses, and analytical processes. NOTE: Course renamed to ACT 3392-Intermediate Accounting II.
Credit hours:
3
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ACT 3394 |
Governmental Accounting
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Municipal and governmental accounting; preparation and use of budgets, records, and statements.
Credit hours:
3
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ACT 3395 |
Managerial/Cost Accounting I
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Manufacturing and distribution cost accounting, material, labor and overhead costs in job order and process cost accounting. These courses must be taken in sequence.
Credit hours:
3
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ACT 3396 |
Accounting Information Systems
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Principles underlying establishment of complete accounting systems; applications to typical business organization; emphasis on the functions of control and protection.
Credit hours:
3
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ACT 3397 |
Accounting Information Systems
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Examination of how accounting information systems are used to document business activity, provide information to achieve organizational goals, and ensure the integrity of the accounting records. NOTE: This course is no longer offered. See ACT 3396.
Credit hours:
3
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ACT 4435 |
International Accounting
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An overview of emerging issues related to international accounting and reporting of financial information across national boundaries. The course will address topics such as accounting and auditing standards, disclosure practices,
and financial reporting in a global business environment.
Credit hours:
3
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ACT 4491 |
Advanced Accounting
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Theory and applications of accounting for business combinations, branches and segments, partnerships, and foreign currency transactions and translations.
Credit hours:
3
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ACT 4494 |
Income Tax Accounting I
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Principals and dictates of individual capital and taxation of individual income.
Credit hours:
3
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ACT 4495 |
Income Tax Accounting II
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Tax Laws and regulations for partnership, corporations, estates and fiduciaries.
Credit hours:
3
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ACT 4496 |
Managerial Cost Accounting II
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Manufacturing and distribution cost accounting, material, labor and overhead costs in job order and process cost accounting. These courses must be taken in sequence.
Credit hours:
3
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ACT 4497 |
Auditing
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Auditing theory as contained in official pronouncements. Emphasis will be placed on material required for the CPA exam as it relates to professional ethics, audit engagement, internal control, audit sampling, evidence gathering and auditors’ reports.
Credit hours:
3
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ACT 4498 |
Advanced Auditing
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Auditing theory and procedures as applied to transaction cycles, revenue cycles, expenditure cycles, and cash balances. This course covers EDP auditing as well as internal, operational, and governmental auditing.
Credit hours:
3
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ACT 4499 |
Accounting Internship
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Internship in local, regional or national firm. Requires junior or senior standing and individual approval for the internship program. See “Internship Program” for additional requirements.
Credit hours:
3
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ACT 6625 |
Specialized Study in the Area of Accounting
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Study of problem or problems using research techniques. Selection of the problem must be approved by the student’s adviser, instructor under whom the study is to be made, and the appropriate dean or branch director. The study must contribute to the student’s program. Preparation of a scholarly paper is required and may involve an oral defense. Total credit for any combination of enrollments in these courses may not exceed six semester hours. A specialized study may be substituted for a required course only once in a student’s program. See semester hour limits listed under Course Restrictions in the General Regulations section.
Credit hours:
3
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ACT 6626 |
Specialized Study in the Area of Accounting
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Study of problem or problems using research techniques. Selection of the problem must be approved by the student’s adviser, instructor under whom the study is to be made, and the appropriate dean or branch director. The study must contribute to the student’s program. Preparation of a scholarly paper is required and may involve an oral defense. Total credit for any combination of enrollments in these courses may not exceed six semester hours. A specialized study may be substituted for a required course only once in a student’s program. See semester hour limits listed under Course Restrictions in the General Regulations section.
Credit hours:
3
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ACT 6627 |
Specialized Study in the Area of Accounting
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Study of problem or problems using research techniques. Selection of the problem must be approved by the student’s adviser, instructor under whom the study is to be made, and the appropriate dean or branch director. The study must contribute to the student’s program. Preparation of a scholarly paper is required and may involve an oral defense. Total credit for any combination of enrollments in these courses may not exceed six semester hours. A specialized study may be substituted for a required course only once in a student’s program. See semester hour limits listed under Course Restrictions in the General Regulations section.
Credit hours:
3
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