Introduction to the accounting profession, career options, professional responsibilities, and codes of conduct. Professionalism, networking, interviewing, job search, and technical writing skills are developed.

Pre-req: ACC 215 with a minimum grade of C.

Introduction to financial accounting principles and procedures, including transaction analysis, journalizing, financial statement preparation, business formations, internal control, and financial statement analysis. This course meets Core 1/Critical Thinking requirement.

Introduction to managerial accounting for use in managerial control and decision making. the course explores cost application methods, budgeting, profitability analysis, and decision-making models.

Pre-req: ACC 215 with a minimum grade of D.

Principles, concepts and problems of accounting relevant to decision making for entrepreneurs including: pro forma financial statements, cash flow, securing financing and cost structures. NOT OPEN TO STUDENTS IN THE LEWIS COLLEGE OF BUSINESS

Study of U.S. and International accounting standards related primarily to assets and financial statement preparation. Accounting standards research and application of Excel are integrated throughout the course.

Pre-req: ACC 215 with a minimum grade of C and ACC 216 with a minimum grade of C.

Study of U.S. and International accounting standards related primarily to liabilities and revenue recognition. Accounting standards research and application of Excel are integrated throughout the course.

Pre-req: ACC 198 with a minimum grade of D and ACC 311 with a minimum grade of C and MIS 200 with a minimum grade of D.

A study of fundamental cost accounting concepts and objectives including project cost accumulation, cost-volume-profit analysis, direct costing, budget techniques, standard costing, and differential cost analysis.

Pre-req: ACC 215 with a minimum grade of C and ACC 216 with a minimum grade of C and (MGT 218 with a minimum grade of D or MGT 318 with a minimum grade of D or MTH 225 with a minimum grade of D or STA 225 with a minimum grade of D or IST 130 with a minimum grade of D or EDF 417 with a minimum grade of D or PSY 223 with a minimum grade of D or SOC 345 with a minimum grade of D).

Introduction to accounting systems. Emphasis on concepts of analysis, design, and implementation of accounting systems with attention on internal and audit trail.

Pre-req: ACC 198 with a minimum grade of D and ACC 311 with a minimum grade of C.

Problems and procedures of income tax accounting.

Pre-req: ACC 215 with a minimum grade of C.

This course introduces students to forensic accounting focusing on criminal litigation and investigations of fraud.

Pre-req: ACC 311 with a minimum grade of C.

A study of the use of accounting information in the financial management of governmental and non-profit entities.

Pre-req: ACC 311 with a minimum grade of C.

Selected problems in advanced accounting principles and procedures.

Pre-req: ACC 312 with a minimum grade of C.

The managerial approach to budgetary control.

Pre-req: ACC 318 with a minimum grade of C.

A study of the theory and procedures of auditing and the legal and social responsibilities of the auditor.

Pre-req: ACC 312 with a minimum grade of C and ACC 341 with a minimum grade of C and (MGT 218 with a minimum grade of D or MGT 318 with a minimum grade of D or MTH 225 with a minimum grade of D or STA 225 with a minimum grade of D or MTH 210 with a minimum grade of D or IST 130 with a minimum grade of D or SOC 345 with a minimum grade of D or PSY 223 with a minimum grade of D or EDF 417 with a minimum grade of D).

This course discusses the applicable current internal auditing theory and procedures, including a review of corporate governance and risk assessment.

Pre-req: ACC 341 with a minimum grade of C.

This course studies the impact of data analytics on accounting and auditing and explores when and how various analytical procedures and tools can be used to address business questions.

Pre-req: ACC 311 with a minimum grade of C.

Advanced course in taxation with emphasis on corporations, partnerships, estates, trusts, gifts, valuation and liquidity problems, and tax administration and practice.

Pre-req: ACC 348 with a minimum grade of C and ACC 311 with a minimum grade of C.

Study of an advanced topic not normally covered in other courses. Accounting majors only, with permission of Department Chair.

A supervised internship in which the student works for a business firm/agency to gain practical experience in the student's major. The program of work and study will be defined in advance and the student's performance will be evaluated.

Designed to increase the student's awareness of the accounting environment, emphasizing ethics. Communication skills are improved through impromptu speaking, written reports, group projects and formal presentations. Capstone Course.

Pre-req: ACC 318 with a minimum grade of C and ACC 429 (may be taken concurrently) with a minimum grade of D and ACC 440 (may be taken concurrently) with a minimum grade of D and ACC 448 (may be taken concurrently) with a minimum grade of D.