ACCT100 Accounting I (3 semester hours)

Introduction to the purposes of financial accounting statements and the recognition, measurement, and disclosure concepts and methods underlying financial statements. The course focus is on using and interpreting financial statements and on understanding the impact of transactions on assets, liabilities, revenues, and expenses. Prerequisite: MATH110.

ACCT101 Accounting II (3 semester hours)

A continuation of Accounting I, this course includes study of managerial concepts, analysis of financial statements, internal controls, and contemporary accounting standards, practices, and issues. Students must have access to Microsoft Word and Microsoft Excel software. (Prerequisite: ACCT100).

ACCT105 Accounting for Non Accounting Majors (3 semester hours)

This course is an overview of accounting concepts used by managers in abusiness environment intended for non-accounting majors with no accounting background. Topics includeaccounting concepts, users of accounting information, elements and purpose of financial statements, accrualaccounting, internal control and basic financial analysis. Students must have access to Microsoft Word and Microsoft Excel software.

ACCT202 Introduction to Payroll (3 semester hours)

This course provides a foundation in payroll accounting, administration, and management. Learn to complete payroll calculations for earnings, taxes, and withholdings; maintain personnel records; and analyze payroll transactions. This course is intended for accounting students and professionals with a need to understand payroll basics. Prerequisite: ACCT100.

ACCT300 Financial Accounting (3 semester hours)

As study of financial accounting to expose the student to a wide range of accounting topics. Topics include generally accepted accounting principles, assets and liabilities, debits and credits, accrual and cash based accounting, merchandising and inventory, the accounting cycle, internal controls, capital stock, income reporting, liabilities, cash flow, budgeting, planning and control. Students must have access to Microsoft Word and Microsoft Excel software. (Prerequisite: ACCT100)

ACCT301 Intermediate Accounting I (3 semester hours)

This course examines the accounting process including the adoption of the International Accounting standards (IAS) and reporting of financial reporting (e.g., balance sheet, income statement, and statement of cash flows). Students must have access to Microsoft Word and Microsoft Excel software. (Prerequisite: ACCT101)

ACCT302 Intermediate Accounting II (3 semester hours)

Students will study accounting theory and practices associated with corporate accounting issues of pensions, leases, bonds, and investments and earnings per share. Students will also study the effects of time value of money and how it applies to business decisions. An in-depth analysis of liabilities, stockholder’s equity, and accounting changes and errors analysis are also reviewed in this course. Students must have access to Microsoft Word and Microsoft Excel software. (Prerequisite: ACCT301)

ACCT303 Intermediate Accounting III (3 semester hours)

A survey of the financial reporting process, a detailed study of financial statements, and an analysis of generally accepted accounting principles. Students must have access to Microsoft Word and Microsoft Excel software. (Prerequisite: ACCT302)

ACCT305 Accounting Information Systems (3 semester hours)

This course applies the practical application of accrual-basis accounting through the use of accounting software. Students will gain experience in integrated software designed to handle general ledger, accounts payable, accounts receivable, financial statement analysis, fixed assets, sales order processing, inventory, and payroll. Students must have access to Microsoft Word and Microsoft Excel software. (Prerequisite: ACCT101)

ACCT400 Auditing (3 semester hours)

This course examines the role of the auditor in a global business environment. The course covers the scope of auditing, the rules governing the professional ethics of the Certified Public Accountant, the auditing process, and the legal liabilities and responsibilities of an auditor. Students must have access to Microsoft Word and Microsoft Excel software. (Prerequisite: ACCT101)

ACCT401 Cost Accounting (3 semester hours)

Cost accounting identifies the essential data to managers regarding planning and controlling, costing products and services, and customers. The student studies the basic concepts, analyses, uses, and procedures related to types of costs and costing systems. This course will concentrate on examination of the concepts, theories, principles, and practices of cost accounting. Students will develop quantitative and qualitative methods for analyzing raw data that support the business decision-making process and inventory costing. Prerequisite: ACCT101 and MATH225.

ACCT406 Managerial/Cost Accounting (3 semester hours)

Students will analyze how internal accounting information can be used to support management in planning and controlling business activities. Topics covered range from (analysis of) financial statement analysis, job order cost systems, cost-volume-profit analysis, budgeting, performance evaluation using standard costs, differential analysis, and product pricing. Students must have access to Microsoft Word and Microsoft Excel software. (Prerequisite: ACCT101)

ACCT410 Governmental and Not-for-Profit Accounting (3 semester hours)

This course emphasizes the accounting principles and reporting requirements for government units and not-for-profit entities. Topics include the accounting cycle, budgeting and fund accounting, and accounting for state and local governments, colleges and universities, and for not-for-profit organizations. Students must have access to Microsoft Word and Microsoft Excel software. (Prerequisite ACCT101)

ACCT415 Law for Accountants (3 semester hours)

To develop a sound understanding of the nature of law and an appreciation of the role of law within which an Accountant operates. A study of an area of law of particular importance to business, including contracts, sales, negotiable instruments, secured transactions, agency, partnerships, and corporations.Students must have access to Microsoft Word and Microsoft Excel software. (Prerequisite: ACCT101)

ACCT420 Individual Federal Taxes (3 semester hours)

Students will be introduced to procedures for analyzing tax information on an individual federal tax basis. The following material will be covered in this course: analysis of gross income, income exclusions, adjusted gross income, deductions, exemptions, and credits. Students must have access to Microsoft Word and Microsoft Excel software. (Prerequisite: ACCT101)

ACCT499 Senior Seminar in Accounting (3 semester hours)

The Capstone course is a senior level course designed to allow the student toreview, analyze, and integrate the work the student has completed toward a degree in Accounting. The studentswill examine a number of real-world cases that relate to auditing and accounting issues, and students willprepare an approved academic project or paper that demonstrates mastery of their program of study in ameaningful culmination of their learning and to assess their level of mastery of the stated outcomes of their degree requirements. Students must complete ALL Core and Major courses prior to this course. Students must have access to Microsoft Word and Microsoft Excel software. Prerequisite: Completion of a minimum of 106 hours towards your program.