Accountancy (Acct)

ACCT 160. Intro to Accounting Careers. 1-3 Credits.

An introduction to accounting careers and the accounting profession. Students develop skills and resources that will help them launch a career in accounting. Prerequisite or Corequisite: ACCT 200 or declared or pre accountancy major or consent of CoBPA academic advisor. F,S.

ACCT 200. Elements of Accounting I. 3 Credits.

Basic principles of the complete accounting cycle. F,S.

ACCT 201. Elements of Accounting II. 3 Credits.

Special emphasis on partnership, corporate accounting, and the uses of accounting information by managers. Prerequisite: ACCT 200 or ACCT 275. F,S.

ACCT 300. Advanced Spreadsheet Applications. 3 Credits.

Advanced techniques in computer spreadsheet applications. Prerequisite: ISBC 217. Prerequisite or Corequisite: ACCT 201. F,S.

ACCT 301. Intermediate Accounting I. 3 Credits.

Concepts, time value of money, current assets, current liabilities, plant and equipment, and intangibles. Prerequisite: ACCT 201. Prerequisite or Corequisite: ACCT 300. F,S.

ACCT 302. Intermediate Accounting II. 3 Credits.

Corporations, long-term liabilities, investments, statement analysis, and cash flow statement. Prerequisites: ACCT 301 with a grade of "C" or better or permission of the Department Chair and Junior or Senior Standing; declared CoBPA majors only. F,S.

ACCT 309. Accounting Information Systems. 3 Credits.

The application of systems design and use from the accountant's perspective. Coverage includes computerized and manual accounting systems, elements of internal control, flowcharting, and the interface of accounting and management information systems. Prerequisites: ACCT 301 and Junior or Senior Standing; declared CoBPA majors only. F,S.

ACCT 312. Fund Accounting. 3 Credits.

Financial accounting, control, and reporting for governmental and not-for profit entities. Prerequisite: ACCT 201. S.

ACCT 315. Business Law I. 3 Credits.

The legal environment of business, governmental regulation, contracts, and property. Prerequisite: Sophomore, Junior or Senior Standing. F,S.

ACCT 320. Cost Accounting. 3 Credits.

Principles and techniques used to account for and analyze costs incurred to produce products or services. Prerequisite: ACCT 201. Prerequisite or Corequisite: ACCT 300. F,S.

ACCT 397. Cooperative Education. 1-2 Credits.

Compensated work experience in various areas of accounting. Enrollment in 1 credit grants half-time status, 2 credits grants full-time status (See catalog description of Cooperative Education.) Repeatable to 12 credits cumulative from ACCT 397, ACCT 497, ACCT 597. Prerequisites: ACCT 201, minimum GPA of 2.50, and approval of the Accounting Co-operative/Internship Coordinator. Repeatable to 12.00 credits. S/U grading. F,S,SS.

ACCT 401. Advanced Accounting. 3 Credits.

Special problems in accounting including consolidated statements, partnerships, and foreign exchange. Prerequisites: ACCT 302; Junior or Senior Standing; declared CoBPA majors only. F,S.

ACCT 405. Assurance Services. 3 Credits.

Explores methods of improving the quality of information or its context for decision makers. Examples include assurances on the reliability of financial statements, the processes and controls used to manage and operate businesses, assertions and agreements made to third parties, and regulatory compliance. Prerequisites: ACCT 302, ACCT 309, ECON 210; Junior or Senior Standing; declared CoBPA majors only. F,S.

ACCT 406. Independent Assurance. 3 Credits.

Auditing and assurance theory as applied by independent accountants. Prerequisites: ACCT 405 or consent of instructor; declared CoBPA majors only. S.

ACCT 410. Federal Individual Income Tax. 3 Credits.

Federal income tax relating to individuals to include the more complex tax situations. A computerized individual income tax preparation is used as a part of the course. Prerequisites: ACCT 201; Junior or Senior Standing; declared CoBPA majors only. F,S.

ACCT 411. Business Income Taxation. 3 Credits.

Federal income tax relating to corporations and partnerships. Introduction to estate and gift tax and fiduciary income tax. Prerequisites: ACCT 302; Senior Standing; declared CoBPA majors only. F,S.

ACCT 412. Advanced Tax. 3 Credits.

Unified transfer tax, trusts and estates, other contemporary topics as appropriate, and techniques of tax research. Prerequisites: Consent of the instructor, open to declared CoBPA majors only. On demand.

ACCT 413. Data Analytics Foundations in Accounting. 3 Credits.

This course will help students to gain an intuitive understanding of the concepts, advanced theories, and tools for data analytics. Students will learn a range of techniques starting with data exploring, linear regression, and progressing to deep networks. Students will also learn programing techniques including Python and R, to achieve the data analytics purpose. Specifically, students will learn coding techniques by using R programing to do data mining and Python programming to do different types of machine learning, along with visualization by R and power BI. The course will also cover integrating RPA (Robotic Process Automation) in accounting. F.

ACCT 416. Business Law for Accountants. 3 Credits.

Both foundational and advanced topics in business law relevant for the practice of public accountancy including agency law, contracts, negotiable instruments, ethics, legal representation in business, and the impact of selected governmental regulations on businesses. Prerequisites: Declared CoBPA majors or students admitted to the Master of Accountancy program, only. F,S,SS.

ACCT 417. Service Learning in Accounting with VITA. 2-3 Credits.

Uncompensated service work preparing individual tax returns, under the supervision of an accountancy faculty member, for taxpayers meeting income and other IRS requirements for the VITA program. Students must also complete IRS individual tax return preparation training and pass a related IRS exam. Prerequisite: ACCT 201. Repeatable to 6.00 credits. S.

ACCT 450. Contemporary Issues in Accounting. 3 Credits.

A critical analysis of contemporary issues in accounting. Students develop and communicate solutions to accounting problems by accessing and navigating accounting standards. Written communication is emphasized. Prerequisites: ACCT 302. Prerequisite or Corequisite: ACCT 405. F,S.

ACCT 494. The Literature of Accounting. 1-3 Credits.

Directed studies in the recognized journals, periodicals, and professional publications of the field. Prerequisites: Consent of the instructor, open to declared CoBPA majors only. Repeatable to 6.00 credits.

ACCT 495. Special Topics in Accounting. 1-3 Credits.

Specially arranged courses/seminars. Topics will vary. Courses will offer specialized knowledge in a specific area related to accounting. Prerequisites: Minimum of junior standing and approval of the instructor or department chair. Repeatable to 12.00 credits. On demand.

ACCT 497. Accounting Internship. 1-6 Credits.

Compensated work experience in various areas of accounting. Repeatable to 12 credits cumulative from ACCT 397, ACCT 497, ACCT 597. Prerequisites: ACCT 201; minimum GPA of 2.50; approval of the Accounting Co-operative/Internship Coordinator. Repeatable to 12.00 credits. S/U grading. F,S,SS.