Professors C.M. Paik, D.R. Sheldon, K.R. Kumar, S.H. Kang
Associate Professors L.G. Singleton, K.E. Smith (Chair), L.C. Moersen, F. Lindahl, R.L. Tarpley
Assistant Professors C.L. Jones, L. Liang, S. Hansen, M. Sullivan, A. Gore, S. Kulp, Y. Li
See the School of Business for programs of study in accountancy leading to the degrees of Master of Accountancy and Doctor of Philosophy.
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| 201 |
Financial Accounting (2) |
Sheldon, Singleton, Jones, Tarpley, Liang |
| |
Basic concepts and methods used in financial statements. Use and preparation of the income statement, balance sheet, and statement of cash flows; application of concepts to accounting and reporting issues, including revenue and expense recognition, cash, receivables, inventory, marketable securities, long-lived assets, and debt and equity securities. Same as MBAd 210. (Fall and spring) |
| 202 |
Managerial Accounting (2) |
Kulp, Lindahl, Hansen, and Staff |
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The role of accounting in the decision-making processes of management; understanding of how accounting influences resource allocation decisions in the organization. Prerequisite: Accy 201 or MBAd 210. Same as MBAd 211. (Fall and spring) |
| 211 |
Business Law: Contracts, Torts, and Property (3) |
Moersen |
| |
Essential legal principles of contracts, torts, and property, including trusts and estates, leases, professional liability, and the Uniform Commercial Code. (Fall) |
| 212 |
Business Law: Enterprise Organization (3) |
Moersen |
| |
The legal aspects of organizing, financing, and operating an enterprise: agency, partnerships, corporations, securities regulation, insurance, suretyship, secured credit financing, and commercial paper. (Spring) |
| 221 |
Cost and Budget Analysis (3) |
Paik |
| |
An advanced cost analysis course, with emphasis on comparative costs, quantitative techniques for cost data, managerial reporting systems, and manufacturing efficiency studies. Prerequisite: Accy 201 and 202 or MBAd 210 and 211. (Spring) |
| 225 |
Financial Reporting Standards (3) |
Sheldon, Smith |
| |
A critical understanding of the Financial Accounting Standards Board Pronouncements and professional standards for compilation of financial statements. Analysis of alternative accounting treatments by management in financial reporting. Prerequisite: Accy 201 or MBAd 210. (Fall and spring) |
| 251 |
International Accounting (3) |
Lindahl |
| |
A study of international accounting standards with emphasis on accounting for foreign conversion requirements compatible with U.S. accounting standards. Prerequisite: Accy 201 or MBAd 210. (Spring) |
| 261 |
Federal Income Taxation (3) |
Smith and Staff |
| |
A study of federal income taxation, covering gross income, deductions and credits, sales and other disposition of property, capital gains and losses, and timing of income and deductions. (Fall and spring) |
| 262 |
Federal Income Taxation of Partnerships (3) |
Smith and Staff |
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Financial and tax accounting for partnerships; formation and operation, distribution to partners, liquidation, and transfer of partnership interests. S corporations are also considered. Prerequisite: Accy 261. (Spring) |
| 263 |
Federal Income Taxation of Corporations (3) |
Smith and Staff |
| |
Federal income taxation of C corporations, covering formation, capital structure, nonliquidating distributions, complete liquidations, corporate accumulations, and the alternative minimum tax. Prerequisite or concurrent registration: Accy 261. (Fall and spring) |
| 266 |
Financial and Tax Accounting for Corporate Combinations (3) |
Smith |
| |
Financial and tax accounting for intercorporate investments and corporate acquisitions and for consolidated groups of corporations. Consolidation procedures, accounting for goodwill, intercompany sales, foreign subsidiaries, and taxation of the corporations and their shareholders. Prerequisite: Accy 201, 261. (Spring) |
| 275 |
Contemporary Auditing Theory (3) |
Gore |
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A comprehensive survey of contemporary auditing as practiced by external auditors (primarily certified public accountants) and internal auditors (those employed within government and corporate entities). Generally accepted auditing standards; government auditing standards. Planning, directing, and reporting on various audits. Prerequisite: Accy 225. (Fall and spring) |
| 276 |
Government Accounting and Auditing (3) |
Staff |
| |
The budgeting, accounting, financial reporting, and auditing required of federal, state, and local governments, nonprofit organizations, and colleges and universities. The financial practices and requirements applicable to organizations receiving governmental financial assistance and those subject to governmental audits. Prerequisite: Accy 201 or MBAd 210. (Spring) |
| 282 |
Accounting Information Systems and EDP (3) |
Staff |
| |
Development and application of accounting system theory, including analysis, design, control concepts, and implementation. Integration of electronic data processing, accounting systems, and management information systems. Prerequisite: Accy 201 or MBAd 210. (Fall) |
| 290 |
Special Topics (1 to 3) |
Staff |
| |
Experimental offering; new course topics and teaching methods. May be repeated once for credit. (Fall and spring) |
| 291 |
Financial Statement Analysis (3) |
Kang, Kumar |
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Analysis and interpretation of financial statements for managers, stockholders, creditors, and financial analysts; ratio-driven financial analysis: earnings-based and cash-flow-based equity valuation; sales and EPS forecasting; preparation of projected financial statements. Prerequisite: Accy 201, MBAd 250. (Fall and spring) |
| 297 |
International Management Experience (3) |
Staff |
| |
Same as Fina 297/IBus 297/Mgt297/Mktg 297/SMPP 297. May be repeated for credit. |
| 298 |
Directed Readings and Research (1 to 3) |
Staff |
| 311 |
Seminar: Public–Private Sector Institutions and Relationships (3) |
Staff |
| |
Same as SMPP 311. |
| 391 |
Doctoral Seminar (arr.) |
Baber, Kang, Kumar, Lindahl |
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Reasoning and research in technical areas of accounting; theoretical issues and their application to practice; conceptual themes in professional literature; comparative accounting research analyses. (Fall and spring) |
| 397 |
Doctoral Seminar (1 to 3) |
Staff |
| 398 |
Advanced Reading and Research (arr.) |
Staff |
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Limited to doctoral candidates preparing for the general examination. May be repeated for credit. |
| 399 |
Dissertation Research (arr.) |
Staff |
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Limited to doctoral candidates. May be repeated for credit. |
