Course Descriptions

Courses numbered 100-199 are open to freshmen; 200-299 to sophomores; 300-399 to juniors; 400-499 to seniors. It is recommended that students elect courses in the years for which they are listed. Freshmen will be admitted to courses above the 200 level only with the consent of the instructor and the student’s advisor. Juniors and seniors taking freshman courses may be expected to do additional work. Any course above 499 is a graduate course.

NOTE:
The number in parentheses following the course title indicates the semester hours of credit assigned to the course.
An H following the course number indicates an honors level course.

ACCT 2010
Principles of Accounting I [Course] (3)

This introductory course in accounting introduces students to the nature of accounting and the accounting cycle. It also covers accounting for assets, liabilities, owner's equity, revenues, and expenses. Corequisite: ACCT 2010 Lab.

ACCT 2010
Principles of Accounting I [Laboratory] (1)

Accounting lab is required and considered an integral part of the learning process for any School of Business major. Students will work in groups to complete accounting problems that expand on the topics presented in class and are designed to enhance the lectures conducted during regular class time. Corequisite: ACCT 2010 Course.

ACCT 2020
Principles of Accounting II [Course] (3)

This course is an introduction to managerial accounting and includes financial statement analysis, manufacturing cost accumulation and analysis systems, budgeting, performance evaluation, and internal controls. Corequisite: ACCT 2020 Lab. Prerequisite: ACCT 2010.

ACCT 2020
Principles of Accounting II [Laboratory] (1)

Accounting lab is required and considered an integral part of the learning process. Students will work in groups to complete accounting problems and cases that expand on the topics presented in class and are designed to enhance the lectures conducted during regular class time. Corequisite: ACCT 2020 Lecture. Prerequisite: ACCT 2010.

ACCT 3010
Intermediate Accounting I [Course] (3)

This course offers a rigorous examination of financial accounting in current practice. Topics include: cash and receivables, inventory valuation and credit policy, fixed assets, and revenue and expense recognition. Prerequisites: ACCT 2020.

ACCT 3020
Intermediate Accounting II [Course] (3)

This course, a continuation of Intermediate Accounting I, covers stockholders' equity, dilutive securities, earnings per share, investments, income tax allocation, pension costs, leases, accounting changes, statements of cash flow, and financial statement analysis. Prerequisites: ACCT 3010.

ACCT 3110
Managerial Accounting [Course] (3)

This course critically examines costing, pricing, planning, and motivation. Topics typically include: cost accumulation, cost allocation, standard costs, product pricing, variance analysis, budgeting, transfer pricing, performance measurements, and capital budgeting. Prerequisites: ACCT 2020 or permission of the instructor. (Offered alternate years)

ACCT 3120
Tax Accounting [Course] (3)

This course examines federal taxation for individuals and corporations. The student will gain an understanding of gross income, deductions, gains and losses, as well as skills in income tax preparation. Prerequisites: ACCT 2020. (Offered alternate years)

ACCT 3300
Accounting Information Systems [Course/Lab] (3)

This course is focused on the system view of how financial & non-financial information is initiated, approved, recorded and reported in an accounting information system. It serves both the accounting major and other business majors who want to gain a system view of the information flow in any organization. With the integrative approach between financials, process, system, and data, students are equipped to understand how information is generated and analyzed in a systematic way for the sake of control and accountability. IT auditing will be briefly introduced as well. The object-oriented method, typical to engineering, will be introduced as a means of system modeling, process prototyping, and development. This kind of multi-disciplinary skillset and communication is crucial for preparing next-generation business professionals to thrive in the Industrial Revolution 4.0 era.

ACCT 3400
Forensic Accounting & Fraud Investigation [Course] (3)

This course leverages the forensic accounting methodology to help students understand and apply fraud prevention, detection and investigation. Based on the classification system from the ACFE (Association of Certified Fraud Examiners) the course covers the three major fraud types (fraud statement, asset misappropriation, and corruption) in typical business processes such as cash, revenue & accounts receivable, expenses & accounts payable, production and inventory. Risk-based control design is addressed for fraud prevention, and forensic/criminal evidence is thoroughly discussed for detection and investigation. Career opportunities, emerging technologies and faith integration are embedded throughout the course. Prerequisites: ACCT 2010, CSCI 1030, ACCT 3010

ACCT 3500
Accounting Internship Preparartion [Course] (1)

This course helps to prepare the student for the internship with an emphasis on resume writing, interviewing, and networking. Prerequisite: Junior standing.

ACCT 4100
Advanced Accounting [Course] (3)

This course examines consolodations, international accounting, partnerships, and non profit organizations. Prerequisite: ACCT 3010. (Offered on demand)

ACCT 4110
Audit and Control [Course] (3)

This course critically examines financial auditing and other assurance services performed by accountants. Topics include auditing standards, legal liability, internal control, sampling theory, and auditing procedures for revenues and expenditures. Prerequisites: ACCT 3010 or permission of the instructor.

ACCT 4150
CMA Review [Course] (3)

This course is designed to prepare students to take and pass the CMA exam, Parts 1 and 2.

ACCT 4500
Accounting Internship Experience [Practicum] (1 - 6)

The internship for Accounting majors integrates the theory of the course offerings into operation and practice. Such intern experiences add insight and focus to the student's career planning and open thinking to a range of placement possibilities. Students interview for and are assigned to accounting and accounting-related positions. Prerequisite: ACCT 3500 and admission to Accounting major.

ACCT 4900
Business on Location [Course] (1 - 3)

The course exposes students to international business and economic development, providing them an opportunity to experience first-hand another culture and business operations in that country context. Students will meet during the term to prepare for the cross-cultural context and then travel for 1-3 weeks to another country. Students will have opportunity to speak with businesspersons and visit businesses – small scale local businesses, NGO programs, and international firms.

ACCT 4950
Independent Study [Course] (1)

Independent study provides opportunity to pursue advanced or special-interest topics not covered in the curriculum. Prerequisites: 1. Junior standing. 2. A minimum of 9 semester hours in the discipline of the Independent Study. 3. A minimum grade point average of 2.50 in the discipline. 4. Proof of motivation and ability to work independently. 5. Approval of the department in which the study is to be taken. 6. Permission from the student's advisor, the course instructor, the Department Chair, the School Dean, and the Registrar.

ACCT 4980
Undergraduate Research [Course] (1 - 3)

Students have the opportunity to conduct research under the supervision of a faculty member. A written report is required. Prerequisites: 1. Junior standing 2. A minimum of 9 semester hours in the discipline of the Independent Study 3. A minimum grade point average of 2.50 in the discipline 4. Proof of motivation and ability to work independently 5. Approval of the department in which the study is to be taken 6. Permission from the student's advisor, the course instructor, the Department Chair, and the Registrar. The course may be repeated.