Course Number: ACCT 110 (Fall and Spring)
Course Name: Financial Accounting
Credit Hours: (3 hours)
This course introduces financial accounting for various business entities. Topics covered include accounting concepts and principles based on generally accepted accounting principles (GAAP). Emphasis will be on analyzing, recording, classifying, and communicating information including the preparation of financial statements.
Course Number: ACCT 116 (Fall and Spring)
Course Name: Managerial Accounting
Credit Hours: (3 hours)
This course provides an introduction to management accounting as it applies to the use of accounting information in planning and controlling business operations. Students are introduced to cost terms, cost behavior, cost-volume-profit analysis, variable costing, budgeting, and relevant costs for decision making.
Course Number: ACCT 221 (Fall and Spring)
Course Name: Intermediate Accounting I
Credit Hours: (3 hours)
This course introduces essential financial accounting concepts and standards related to corporate reporting with special emphasis on preparation of financial statements. Areas studied include cash, receivables, inventory, investment, plant and equipment, and revenue recognition.
Course Number: ACCT222 (Fall and Spring)
Course Name: Intermediate Accounting II
Credit Hours: (3 hours)
This course provides a continuation of financial accounting concepts and standards related to corporate reporting. Areas to be studied include current and long-term liabilities, owners' equity, leases, statement of cash flows, and accounting changes and error analysis.
Course Number: ACCT 331 (Fall and Spring)
Course Name: Cost and Management Accounting
Credit Hours: (3 hours)
This course provides an in-depth study of cost/management accounting concepts and principles as they apply to manufacturing and service environments. Students are introduced to cost accumulations and assignments using traditional and contemporary cost accounting approaches, and budgeting. The use of accounting information in planning, controlling, and evaluating business decisions both short- and long-term to be covered.
Course Number: ACCT 333 (Fall and Spring)
Course Name: Auditing I
Credit Hours: (3 hours)
This course introduces basic concepts of auditing attestation and assurance. Areas studied include the quality control standards and the code of professional ethics, regulation and legal liabilities audit evidence and audit programs, assessment of risks and materiality, and audit reports.
Course Number: ACCT 411
Course Name: Government Accounting
Credit Hours: (3 hours)
This course provides an overview of the concepts and procedures of fund accounting. The general framework of State Budget will be addressed in addition to the accompanying detailed timetable needed for its special preparation. Accounting for not-for-profits, such as hospitals and universities to be addressed.
Course Number: ACCT 413 (Spring)
Course Name: Auditing II
Credit Hours: (3 hours)
This course provides the continuation of concepts of auditing attestation and assurance studied in Auditing I. Areas to be studied include test of controls and substantive audit testing for various cycles and balances, statistical sampling for control testing and substantive testing, and in-depth audit reports.
Course Number: ACCT 418 (Fall)
Course Name: Advanced Accounting
Credit Hours: (3 hours)
This course focuses on accounting for business combinations and consolidated financial statements. International accounting and foreign exchange translation, accounting for partnership formation and liquidation and interim reporting is addressed.
Course Number: ACCT 419 (Fall)
Course Name: Internal Audit I
Credit Hours: (3 hours)
This course introduces students to the internal audit profession and the internal audit process.
Topics included in this course are: The definition of internal auditing and its standards,
corporate governance and control issues, fraud risks, and auditing techniques, conducting internal
audit engagements, and more.
Course Number: ACCT 421 (Fall and Spring)
Course Name: Accounting Information Systems
Credit Hours: (3 hours)
This course focuses on concepts and procedures related to accounting information systems. Areas studied include system design and implementation, relationship between accounting information systems and other information systems within the organization, flowcharts, and computer applications and tools.
Course Number: ACCT 424 (Spring)
Course Name: International Accounting
Credit Hours: (3 hours)
Presenting accounting issues related to international business transactions, harmonization of accounting principles, and comparative accounting systems. Topics covered include changes of the accounting environments, accounting of changing prices, international financial statement analysis, auditing for global operations, taxation, managerial accounting issues, and the International Accounting Standards (IAS).
Course Number: ACCT 428 (Fall)
Course Name: Financial Statements Analysis
Credit Hours: (3 hours)
This course examines performance evaluation of projects from accounting and financial perspectives. Areas studied include trend analysis, ratio analysis, vertical and horizontal analysis for different financial statements, and statement of cash flow analysis.