Courses

ACTG-201. Introduction To Financial Accounting. 3 Hours.

Accounting is a system for measuring economic activities. This course introduces to students the underlying assumptions, concepts, and methods of financial accounting regarding the recording, processing, and reporting of an organization’s economic activities in financial statements to external decision makers. Prereq.: MATH-165.
Prerequisite: MATH-165 minimum grade of C.

ACTG-202. Introduction To Managerial Accounting. 3 Hours.

This course focuses on managerial accounting. It emphasizes the use of accounting information for management planning and control decisions. Topics include analysis of cost behavior, budgeting, and other managerial issues. Prereq.: MATH-165 and ACTG-201.
Prerequisites: ACTG-201 minimum grade of C and MATH-165 minimum grade of C.

ACTG-300. Principles Of Accounting. 3 Hours.

This course surveys the basic accounting concepts and procedures used in the preparation of financial statements, statement analysis and managerial planning and control. Topics covered include accounting for internal planning. The course is targeted toward undergraduate non-business-major students with no prior knowledge of accounting, to study and obtain an overall fundamental understanding and appreciation of the use of accounting information. This course cannot be counted for credit toward a major in business.

ACTG-301. Cost Accounting I. 3 Hours.

The course expands upon the study of accounting information that is needed by management to plan and control various operations of an organization and to price products and services. Topics include job order and process costing systems, standard costing and variance analysis, budgeting, direct, absorption and throughput costing, and cost-volume-profit (including break-even) analysis.
Requirement: All Foundation Courses Including ACTG-202
Prerequisite: ACTG-202 minimum grade of C.

ACTG-306. Accounting For Non-Profit Organizations. 3 Hours.

A study of the special techniques employed in recording and reporting financial data of non-profit government units and private non-profit organizations.
Prerequisite: ACTG-322 minimum grade of C.

ACTG-307. Auditing Theory And Problems. 3 Hours.

Auditing contributes to the reliability of financial and other data. This course, comprised of theory and philosophy of auditing, makes it an essential part of an accountant's knowledge. Topics include standards-general, field work and reporting, evidential matter, review of internal control, auditing techniques, practices, problem-solving, and a study of A.I.C.P.A. industry audit guides.
Prerequisite: ACTG-322 minimum grade of C.

ACTG-308. Advanced Auditing. 3 Hours.

This course enhances the students understanding of auditing principles. Included is a detailed study of statements of auditing standard, evidential matter, tehcniques, problem solving, and a study of AICPA industry audit guidelines.
Prerequisite: ACTG-307 minimum grade of C.

ACTG-309. Foundations Of Forensic & Investigative Accounting. 3 Hours.

The purpose of this course is to cover important topics associated with contemporary forensic and investigative accounting. Topics include fraud auditing, litigation support, valuation, cybercrime, and other key forensic topics. Prereq. ACTG-201 and ACTG-202.
Prerequisites: ACTG-201 minimum grade of C and ACTG-202 minimum grade of C.

ACTG-310. Federal Income Tax (Individual). 3 Hours.

Fundamentals of tax accounting and reporting with emphais on individuals. Topics include gross income and exclusions, deductions to arrive at and deductions from gross income, gain or loss recognition, basis, capital gains and losses, credits and administration.
Prerequisite: ACTG-202 minimum grade of C.

ACTG-311. Federal Income Tax (Corporate). 3 Hours.

Advanced development of topics discussed in the first tax course. Additional topics include matters specifically applicable to partnerships, corporations, and basic introductions to estate and gift taxes. Tax research techniques are also developed in the subject.
Prerequisite: ACTG-310 minimum grade of C.

ACTG-312. Cost Accounting II. 3 Hours.

This course is a logical continuation of the prerequisite course with even greater emphasis on accounting information used for management planning and control. topics include division performance measurement, transfer pricing, and application of quantitative techniques to cost accounting.
Prerequisite: ACTG-301 minimum grade of C.

ACTG-313. Internal Auditing And Management Control. 3 Hours.

Internal auditing is an independent appraisal activity within an organization for the review of operations aimed at promoting its efficiency and effectiveness. This course explores the concepts and standards of internal auditing and their applications. Topics include the discussion of the nature and environment of internal auditing, disciplines related to internal auditing, internal auditing process and the organization and administration of an internal auditing department.
Prerequisites: ABF-350 minimum grade of C and ACTG-307 minimum grade of C.

ACTG-319. Fraud Examination. 3 Hours.

This course is designed to introduce students to basic topics associated with fraud involving accounting information. It provides an overview of techniques to detect fraud, procedures to assess fraud risk, and measures to deter and prevent fraud.
Prerequisite: ACTG-321 minimum grade of C.

ACTG-321. Intermediate Financial Accounting I. 3 Hours.

This is the first course in the professional financial accounting sequence. This course emphasizes the conceptual framework underlying financial accounting, preparation of financial statements, and the accounting treatment of current assets, long-term assets, and current liabilities.
Requirement: All Foundation Courses including ACTG-202
Prerequisite: ACTG-202 minimum grade of C.

ACTG-322. Intermediate Financial Accounting II. 3 Hours.

This is the second course in the professional financial accounting sequence. This course emphasizes long-term liabilities, equity, revenue recognition and the statement of changes.
Prerequisite: ACTG-321 minimum grade of C.

ACTG-324. Advanced Financial Accounting IV. 3 Hours.

This is the third course in the professional financial accounting sequence. This course emphasizes consolidations for large multi-national and domestic corporations. Prereq.: ACTG-322.
Prerequisite: ACTG-322 minimum grade of C.

ACTG-325. Contemporary Financial Accounting Issues. 3 Hours.

The course covers an in-depth investigation of contemporary accounting issues and problems, including analysis and evaluation of most recent accounting pronouncements and articles in major accounting journals.
Prerequisite: ACTG-322 minimum grade of C.

ACTG-380. International Accounting. 3 Hours.

This course is concerned with an examination of the environmental factors affecting accounting concepts and standards. Differences in the cultural, social, political, legal and economic environment are the determining factors in the selection of accounting concepts and standards. Coverage will include country and regional studies and accounting problems related to multinational businesses such as foreign currency translation.
Prerequisite: ACTG-322 minimum grade of C.

ACTG-382. Internship In Accounting. 3 Hours.

ACTG-383. Internship In Accounting. 4 Hours.

ACTG-384. Internship In Accounting. 5 Hours.

ACTG-385. Internship In Accounting. 6 Hours.

ACTG-386. Independent Study In Accounting. 3 Hours.

ACTG-387. Independent Study In Accounting. 2 Hours.

ACTG-388. Independent Study In Accounting. 1 Hour.

ACTG-400. Fundamentals Of Accounting. 4 Hours.

This course is designed for graduate students with no prior knowledge of accounting. Students will study and obtain an overall fundamental understanding and appreciation of the use of accounting information for making business decisions. This is a condensed, fast-paced course that addresses the topics of financial accounting for external reporting and managerial accounting for internal planning, control and decision-making of business operations.

ACTG-402. Managerial Accounting. 3 Hours.

This course focuses on managerial accounting. Managerial accounting is a company's internal language. It emphasizes the use of accounting information for planning, control, and decision making. Topics include relevant costing, cost behavior analysis, product costing, budgetary control, and performance evaluation. Prereq.: ACTG-400 or equivalent and graduate standing.
Prerequisite: ACTG-400 minimum grade of C.

ACTG-406. Governmental & Not-For-Profit Accounting. 3 Hours.

The course is designed to introduce students to the requirements of accounting for not-for-profit and federal, state, and local governmental entities. These entities are required to follow the pronouncements of either the Financial Accounting Standards Board or the Government Accounting Standards Board. The financial accounting and reporting concepts, standards and procedures applicable to federal, state, and local governmental entities and not-for-profit organizations will be discussed.
Prerequisite: ACTG-400 minimum grade of C.

ACTG-407. Auditing Theory And Practice. 3 Hours.

Integrates accounting standards, accounting systems, internal control structures and the dual auditing functions of obtaining and evaluating evidence- all within the context of a professional environment.
Prerequisite: ACTG-421 minimum grade of C.

ACTG-408. Information Technology Auditing. 3 Hours.

The purpose of this course is to teach students how to audit computer-based accounting information systems; therefore, this course focuses on evaluation of accounting systems controls, tests accounting data integrity, and discusses the nature and use of expert systems in accounting with emphasis on their use as an audit tool.
Prerequisite: ACTG-307 minimum grade of C.

ACTG-409. Forensic And Investigative Accounting. 3 Hours.

This course is designed to introduce students to basic topics associated with forensic and investigative accounting. It helps students to understand and design procedures related to fraud detection, computing economic damages, and business valuation, among other topics. To enroll in this course, you must have completed ACTG-307, with a graduate standing. If you have not met these prerequisites, you must withdraw from this class. Students who do not meet the course prerequisites and who do not drop voluntarily during the first week of class will be administratively withdrawn later in the semester.
Prerequisite: ACTG-307 minimum grade of C.

ACTG-410. Seminar In Tax Planning. 3 Hours.

This course focuses on a managerial approach to taxation through emphasis on major provisions of the income tax law and related administrative and judicial rulings as they affect business transactions. This course also includes consideration for the tax structure and its role as a tool for business planning.
Prerequisite: ACTG-400 minimum grade of C.

ACTG-412. Accounting For Planning And Control. 3 Hours.

This course provides for systematic and in-depth discussion and analysis of various accounting models which are useful to organizational planning and control, including the role of accounting systems in developing and refining data necessary for cost and managerial planning.
Prerequisites: ACTG-401 minimum grade of C and ACTG-402 minimum grade of C.

ACTG-421. Current Topics In Financial Accounting. 3 Hours.

This course provides a conceptual framework for current issues in financial accounting measurement and reporting, and valuation of assets, liabilities and income determination and other necessary disclosures of financial information.
Prerequisite: ACTG-400 minimum grade of C.

ACTG-422. Financial Statement Analysis. 3 Hours.

This course is designed to prepare students to interpret, analyze and evaluate corporate financial statements effectively for the purpose of reaching informed lending, investment, and other business related decisions. Topics include overview of financial statements, assessment of accounting quality, tools of profitability and risk analysis, preparation of forecasted financial statements, and firm valuation models. Prereq.: ACTG-400 or equivalent and graduate standing.
Prerequisite: ACTG-421 minimum grade of C.

ACTG-430. Research Methodology In Accounting. 3 Hours.

Provides a thorough understanding of research methodologies in accounting. The approach is to take a central research question and pursue its dimensions which include: importance of the question posed, the research design to evaluate that question, threats to the credibility of potential inferences drawn, research types that could be applied to the same question, and challenges in communication and interpretation.
Prerequisite: ACTG-400 minimum grade of C.

ACTG-440. Tax Research And Procedure. 3 Hours.

The purpose and methods of conducting tax research and communicating tax research conclusions. The course will focus on Internal Revenue practice and procedures, tax policy, issues in taxpayer compliance, and tax payer and tax preparer responsibilities will also be addressed. Graduate Standing.
Prerequisite: ACTG-310 minimum grade of C.

ACTG-441. Estate, Gift And Trust Taxation. 3 Hours.

Current laws, cases, rulings and regulations useful for estate planning purposes are discussed. Topics include estate valuation, gift planning, estate planning and trusts, life insurance, joint tenancy, powers of appointment, pre-marital and marital dissolution agreements, community property, and generation-skipping transfer tax. Planning for estate tax minimization will be emphasized.
Prerequisite: ACTG-410 minimum grade of C.

ACTG-451. Accounting Information Systems. 3 Hours.

In-depth coverage of the concepts and techniques underlying the development, use and control of computerized accounting information systems are evaluated. Focus is on the understanding of accounting information and accounting information systems, and the underlying theory and practice of internal control systems. Particular emphasis will be placed on how information systems, including spreadsheets, databases, and other information technologies, serve as the basis for the functional areas of accounting and business through a case study approach. Prereq.: ACTG-400 or equivalent and graduate standing.
Prerequisite: ACTG-400 minimum grade of C.

ACTG-480. Issues In International Accounting And Multinational Business Operations. 3 Hours.

In-depth discussions of accounting issues and problems faced by companies with multinational operations. Topics include issues related to foreign currency translator, consolidation of foreign subsidiaries, foreign investment, international transfer pricing, analysis of foreign investment. Issues in the ethical conduct of multifunctional operations and in the Foreign Corrupt Practices Act will also be discussed.
Prerequisite: ACTG-421 minimum grade of C.

ACTG-500. Project. 3 Hours.

Approval of major advisor is necessary.

ACTG-501. Thesis. 3 Hours.

Approval of major advisor is necessary.