Academic Catalog

Accounting (ACCT)

ACCT 2361  Financial Accounting  (5 Credits)  
Makes clear the ways in which accounting is an information development and communication function that supports economic decision making, and prepares students for subsequent learning. Not recommended for first-quarter freshmen.
ACCT 2362  Managerial Accounting  (5 Credits)  
Develops basic concepts and skills for preparing accounting information for managerial decision-making purposes. Computer spreadsheet skills are required. Typically offered: Autumn, Winter, Spring.
ACCT 3324  Federal Income Taxation  (5 Credits)  
Provides an introduction to the income tax structure and basic concepts of tax law relating to individual, corporate, partnership, and estate income taxation. Emphasizes a practical application of tax law enabling the student to understand and apply the concepts of income, exemptions, and deductions.
ACCT 3325  Federal Income Tax II  (5 Credits)  
Strongly recommended for CPA exam eligibility. Continues the concepts studied in ACCT 3324 by examining the taxation of entities including S corporations, partnerships, limited liability companies, estates, and trusts. Emphasizes the tax aspects of the different forms of business entities and the planning involved in selecting the appropriate formation for conducting business. Typically offered: Alternate Years.
ACCT 3327  Cost Accounting  (5 Credits)  
Introduces basic principles of cost accounting as applied to materials, labor, and manufacturing overhead.
ACCT 3328  Auditing  (5 Credits)  
Studies auditing theory, concepts, and practices used to evaluate evidence and attest to an entity's financial statements. Includes examination of the use of technology in the audit process, current issues in public accounting, and ethical considerations.
ACCT 3351  Intermediate Accounting I  (5 Credits)  
Studies the concepts and principles of accounting related to recognition, valuation, and classification of economic events. Includes issues related to the measurement of income.
ACCT 3352  Intermediate Accounting II  (5 Credits)  
Expands on concepts and principles introduced in ACCT 3351.
ACCT 3353  Advanced Accounting  (5 Credits)  
Continuation of 3352. Strongly recommended for CPA exam eligibility. Examines some intermediate accounting topics, business combinations, and miscellaneous topics. Typically offered: Alternate Years.
ACCT 3370  Accounting Information Systems  (5 Credits)  
Considers accounting information systems as part of the accounting and finance functions. Examines business processes, transaction processing, systems analysis, design, and development, data modeling, databases, internal control, advanced excel, and data analytics.
ACCT 4351  International Accounting  (3 Credits)  
Considers and analyzes financial accounting concepts relating to consolidated financial statements, translation of foreign financial statements, and accounting for foreign transactions, international financial reporting, and accounting for special entities. Recommended for CPA examination preparation.
ACCT 4352  Accounting Law  (3 Credits)  
This is the second course in the business law series, recommended for accounting majors and those who have an interest in learning more about the topic of commercial law. It covers topics students will see on the Professional Responsibilities and Securities Regulation and Business Law portions of the CPA exam, particularly those not covered in BUS 2414 or those legal areas in which accounting students will benefit from a more in-depth treatment.
ACCT 4353  Governmental and Non-For-Profit Accounting  (5 Credits)  
This course provides an overview of the unique accounting and financial reporting for governmental and not for profit organizations. In addition, the course examines non-financial performance measures utilized to determine accomplishment of missional objectives.
ACCT 4899  Capstone: Accounting Theory and Problems  (5 Credits)  
Critically examines problem areas of current interest in financial accounting. Emphasizes investigating the "whys" behind today's generally accepted accounting principles and explores alternative approaches to the study and development of accounting theory. Several problems or contentious theoretical issues facing the accounting profession are examined in depth with the objective of having the student form a well-reasoned position on the matter.
ACCT 4900  Independent Study - Accounting  (1-5 Credit)  
The student proposes a topic of current interest in business to a professor in the School of Business and Economics. The student meets with the professor to discuss a bibliography and rough drafts before turning in the final draft of a paper. In general, the number of pages of written work must be six times the number of credits, or there must be equivalent work in exams or other requirements.
ACCT 4930  Practicum  (1-5 Credit)  
ACCT 4940  Internship  (1-5 Credit)  
Provides an opportunity for reflection on a student's internship experience. The internship, paid or unpaid, must have a minimum commitment of 10 hours/week or 100 hours during the quarter, be related to students' Accounting major and have provided opportunities for students to relate and apply principles of business, faith, service, and leadership to a professional business setting. Internship placements must be approved prior to the experience or permission will not be granted to register. Students must complete an internship learning contract and have it signed by their internship supervisor and the faculty sponsor.
ACCT 4945  Advanced Integrative Internship  (1-5 Credit)  
Provides students the opportunity to specialize their applied learning to accounting issues and questions through individualized guidance with an accounting faculty sponsor; first-hand experience in their internship sites; academic research; and face-to-face interviews with professionals in the field.
ACCT 4950  Special Topics in Accounting  (1-5 Credit)  
Explores selected topics in Accounting.
ACCT 4970  Research in Accounting Topics  (5 Credits)  
Focuses on research methodology and explores topics that examine ethical and behavioral concepts like integrity, honesty, justice, fairness, and social good within an accounting and business environment. The course will cover the mechanics of research methodology like how to develop a research question, how to conduct a literature review, how to identify theoretical constructs, how to operationalize theoretical constructs into measurable variables, how to choose the appropriate research methodology (i.e., archival, experimental) and how to write up a research proposal.