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ACCT 211 Financial Accounting (3, F)
Basic theory and practices of financial accounting for proprietorships, partnerships, and corporations.
Prerequisite: spreadsheet competency.

ACCT 212 Managerial Accounting (3, S)
Basic Theory and practices of managerial accounting for decision-making within the organization.
Prerequisite: spreadsheet competency.

ACCT 311 Intermediate Accounting I (3, F)
Study of financial accounting issues including measurement, valuation, and reporting of balance sheet items.
Prerequisite: ACCT 211, 212.

ACCT 312 Intermediate Accounting II (3, S)
Extension of ACCT 311, with emphasis on accounting for contingencies, bonds, pensions, leases and acquisitions.
Prerequisite: ACCT 311.

ACCT 314 Cost Accounting (3, S)
Evaluation and analysis of an organization's internal accounting information needs, with special emphasis on the manufacturing environment. Topics covered include job order, process, standard, and activity-based cost accounting systems, allocations, budgeting, profit-volume analysis, and behavioral considerations.
Prerequisite: ACCT 212

ACCT 315 Auditing (3, S06, S08)
Practices and procedure used by internal auditors and CPAs in verifying financial statements and records of organizations; legal and ethical requirements of the auditor, including Sarbanes-Oxley.
Prerequisite: ACCT 212 or permission

ACCT 316 Federal Income Tax (3, F06, F08)
Introduction to history and development of federal income tax. Study directed toward preparation of individual and corporate returns under IRS code and tax implications of management decision.
Prerequisite: ACCT 211, 212, or permission.

ACCT 323 Tax Practicum (1, S)
Supervised preparation of tax returns through the VITA (Voluntary Income Tax Assistance) Program sponsored by the Internal Revenue Service.
Prerequisite: ACCT 316.

ACCT 330 Accounting for Government and Not-for-Profit Organizations (3, S07, S09)
Accounting for not-for-profit entities, specifically state and local government, healthcare providers, welfare, and charitable and religious organizations. Covers fund accounting, budget and control issues, revenue and expense recognition, and issues of reporting.

ACCT 418 Advanced Accounting (3, S)

Special problems in accounting with significant emphasis on business combinations and not-for-profit entities.

Prerequisite: ACCT 312

ACCT 421 Internship in Accounting (6, F & 3, S)
Supervised experience in a corporate or public accounting combining practical activities with integrating
studies. By application only. (Spring offering is for two days a week only.)

ACCT 460 CPA Review (P/F) (1-3, S)
Computer-assisted study and review of all areas covered on the CPA exam.
Prerequisites: senior accounting major or permission.

ACCT 295, 395, 495 Special Topics (1-4, OD)
Group study of special topics