Pre-Requisites

Accounting

Intermediate Accounting I:
Focuses on the conceptual framework underlying financial reporting by business enterprises, the processes by which authoritative accounting guidelines are promulgated, and the preparation, presentation, interpretation, and use of financial statements.

Intermediate Accounting II:
The second course in the two-course intermediate accounting sequence. Continues the examination of the preparation, presentation, interpretation, and use of financial statements.

Accounting Transaction Processing Systems:
Designed to provide an understanding of a variety of accounting subsystems, systems analysis, and design issues reinforced through case studies.

Cost Accounting:
Costs and cost accounting principles, costing systems, cost determination procedures; control and analytical practices for managerial decision-making. [New course number effective FA 03; formerly ACC 430]

Federal Tax Concepts:
Tax structure and tax principles. Accounting principles and procedures related to tax accounting. Application of tax and accounting principles to specific problems.

Auditing Concepts:
Concepts underlying audit process, procedures used in external auditing, statistical application, preparation of audit programs, and reports. Use of audit software to conduct control risk assessment and substantive tests. (Fall & Spring)

Business

Business Statistics:
Statistical methods with applications in business and economics; descriptive statistics, probability, estimation and hypothesis testing.

Economic Analysis:
Economic theory to analyze supply and demand, firm behavior, market structure, competitive behavior, government regulation, and the global and domestic environment facing the firm.

Financial Management:
Financial decision-making; financial markets, valuation of securities, capital budgeting, financial analysis, working capital policy, and financing a firm's operations.

Financial Statement Preparation and Disclosures:
The conceptual framework underlying financial reporting by business enterprises, the processes by which authoritative accounting guidelines are promulgated, and the presentation, interpretation, and use of financial statements.

Managerial Accounting
Introduction to internal accounting and reporting of organizations, emphasizing the use of accounting information used by management and other decision makers within the organization.