Accounting Course Descriptions

160. Accounting Foundations (I and II; 4, 0; U)

Fundamental uses of accounting information in making operational decisions. Topics include budgeting, product costing, and an introduction to financial statements.

161. Accounting Foundations II (I and II; 4, 0; U)

Fundamentals of corporate financial reporting. Interpretation and preparation of general purpose financial statements. Prerequisite: MGMT 160 or permission of the instructor.

250. Intermediate Accounting I (I; 3, 1; U)

Accounting theory and practice applicable to the determination of income and the valuation of assets. Prerequisites: MGMT 160 and MGMT 161.

251. Intermediate Accounting II (II; 3, 1; U)

Continuation of MGMT 250 with accounting theory and practice applicable to liabilities, equity, and other special reporting problems. Prerequisite: MGMT 250 or permission of the instructor.

350. Honors Course — Accounting (I or II; U)

Special and independent studies for BSBA students selected under guidelines of the department and the university Honors Council. Honors thesis required. Prerequisite: nomination by the department.

353. Advanced Accounting (I or II; 3, 1; U)

Accounting theory and practice applicable to business combinations, partnerships, governmental accounting, segment reporting, foreign currency translation, and SEC reporting. Prerequisite: MGMT 251 or permission of the instructor.

354. Tax Accounting I (I or II; 3, 1; U)

Survey of federal income, gift, and estate taxation; problem of tax bases and rates; history of the federal income tax; economic and social implications of taxation. Prerequisites: MGMT 160 and junior status, or permission of the instructor.

355. Tax Accounting II (S; 7.5, 0; U)

A study of advanced topics of federal income, gift, and estate taxation. Prerequisite: MGMT 354.

357. Auditing (II; 3, 1; U)

The concept of auditing and its professional standards and environment are examined to understand audit risk analysis, accounting systems and controls, decision making, and evidence accumulation. Prerequisite: MGMT 161.

359. Advanced Seminar in Accounting (II; 3, 1; U)

An integrative seminar addressing special topics and current issues faced by the accounting profession. The course bridges the gap between accounting theory and accounting practice. Prerequisite: permission of the instructor.

365. Cost Accounting (I or II; 3, 1; U)

Basic consideration of cost principles, procedure, control, and analysis. Emphasizes use of costs for analytical and decision-making purposes. Prerequisite: MGMT 160.

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