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All-University Courses and
Descriptions
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BSU
Catalog Home | Accounting Program |
All-University Courses and
Descriptions
(ACCT) College-Program: 14-52. Check with departmental adviser for quarter when these courses are offered. Read each course description for prerequisite.
102, 103, 104 PRINCIPLES OF ACCOUNTING I, II, III (4,4,4 credits).Modern accounting concepts and techniques, including columnar journals, posting, subsidiary ledgers, worksheets and statement preparation.
207 MANAGERIAL ACCOUNTING (4 credits). Explanation of how accounting data can be interpreted and used by management in planning and controlling business activities. Course is not open to accounting majors. Course is not acceptable as a business administration elective if Cost Accounting I or II is completed. Prerequisite: ACCT 104.
302, 303, 304 INTERMEDIATE ACCOUNTING I, II, III (4,4,4 credits).Review of accounting process. Nature and content of financial statements. Theory and practice for income determination. Valuation, analysis, and presentation of accounting data. Interperiod allocations, application of funds, price level changes, errors and corrections. Prerequisite: ACCT 104 and ENGL 123; for ACCT 304: BUAD 380.
305 FINANCIAL STATEMENT ANALYSIS (4 credits). Comparison of items on the financial statements of modern business concerns to determine their strengths and weaknesses. Not recommended for accounting majors. Prerequisite: ACCT 104.
306, 307 INCOME TAXES I, II (4,4 credits). The federal income tax laws and regulations concerning taxable income and computation of tax as they affect individuals, partnerships, and corporations. Prerequisite: ACCT 104 and ENGL 123.
312, 313 COST ACCOUNTING I, II (4,4 credits). Fundamentals of cost accounting information systems including cost-volume-profit relationships, budgets, and standard costs, analysis of capital expenditures, and various quantitative and statistical analysis tools which interact with cost systems. Prerequisite: ACCT 104 and ENGL 123.
318 GOVERNMENT ACCOUNTING (4 credits). Budget preparation, appropriations, conformity to laws, integrity of special funds, and preparation of reports and statements. Prerequisite: ACCT 104.
404, 405 ADVANCED ACCOUNTING I, II (4,4 credits). Accounting for partnerships and combined corporate entities, consolidated statements, fiduciary accounting, institutional accounting, international transactions, SEC and the accountant. Prerequisite: ACCT 304.
406 AUDITING I (4 credits). Duties and responsibilities of an auditor. Kinds of audits and audit programs. Preparation of audit working papers, financial statements, and compilation of audit data. Prerequisites: ACCT 304, 313 and ENGL 220 or 227.
407 AUDITING II (4 credits). The auditor's responsibility and liability, ethics and standard of professional conduct, auditing electronic data systems, and the application of statistical audit techniques. Prerequisite: ACCT 406 or consent of instructor.
Updated: 408 ACCOUNTING SYSTEMS (4 credits). The theory and methodology in analyzing, designing, and implementing accounting information systems. Emphasizes integrated data processing and the managerial aspects of system design. Prerequisite: ACCT 304 or consent of instructor.
409 ACCOUNTING THEORY (4 credits). The methodology, concepts, measurements and structure of accounting theory. Prerequisites: ACCT 304 and consent of the instructor.
410 FINANCIAL ACCOUNTING PROBLEMS (4 credits). An in-depth study of financial accounting problems adapted to current business conditions. Prerequisites: ACCT 304, 313, and consent of instructor.
411 SPECIALIZED ACCOUNTING PROBLEMS (4 credits). An in-depth study of managerial, tax, and non-profit accounting problems adapted to current business conditions. Prerequisites: ACCT 304, ACCT 307, ACCT 313, or consent of instructor.
420 SEMINAR IN MANAGEMENT ACCOUNTING (4 credits). Integrates economics and business finance, organization and behavior, including ethical considerations, public reporting standards, auditing and taxes, periodic reporting for internal and external purposes and decision analysis, including modeling and information systems. Designed for students interested in careers in management accounting and the Certificate in Management Accounting (C.M.A.). Prerequisite: Senior class standing and consent of instructor.