Codes for uniform dating
This course examines international financial reporting developments, procedures, and standards (IFRS) with an emphasis on the convergence of US GAAP and International Financial Reporting Standards.
Attention is also given to the financial reporting requirements of multinational enterprises operating in a global environment. ACCT 4322 Federal Taxation II Prerequisite: ACCT 3321 with C or greater. ACCT 4323 Research in Federal Taxation Prerequisite: ACCT 3321 with C or greater.
A written project, designed in consultation with the faculty member, and a minimum of 200 hours working for a participating employer during a semester are required.
The exact activities and responsibilities related to the work experience must be specified in written agreements between the student, faculty member, employer, and the Office of Cooperative Education.
Federal income tax topics related to partnerships and partners, corporations and shareholders, trusts and estates, research methods in tax practice, survey of the unified estate and gift tax law. Methods and tools of tax research as applied to both closed fact and controllable fact cases.
Methods for locating and assessing relevant authority on specific tax questions is emphasized. ACCT 4351 Auditing Theory and Practice I Prerequisites: ACCT 2310, ACCT 2330, ACCT 3311, ACCT 3312, ACCT 3330, and ACCT 3341, each with C or greater. Fundamentals of contemporary auditing theory and practice with emphasis on collection and evaluation of audit evidence and the audit report.
Topics to be covered include career planning, professional certifications, ethical standards for accountants and emerging issues for the accounting profession.
Accounting program assessment is done in this course.
Introduction to the field of accounting, fundamentals of financial accounting, recording, summarizing, and reporting cycle. Conceptual and historical framework underlying contemporary accounting and financial reporting; form and content of financial statements; revenue recognition; present value mathematics in accounting; measuring and reporting for cash and receivables; inventories; property, plant, and equipment. ACCT 3312 Intermediate Financial Accounting II Prerequisite: ACCT 2310, ACCT 2330, and ACCT 3311, each with a grade of C or greater. Measuring and reporting, current liabilities and contingencies, long-term liabilities, stockholders equity, income taxes, pensions, leases, cash flows, and special revenue recognition situations. ACCT 3321 Federal Taxation I Prerequisite: ACCT 2310 and ACCT 2330 with C or greater or consent of the instructor.
Note: The subject code for courses previously identified by the SPCH subject code are now identified by the ACOM subject code.
All courses taken prior to this change that bear the SPCH code still count toward all Applied communication major and minor requirements.
Principles of asset valuation and income measurement; accounting systems and internal controls. (ACTS Course Number ACCT 2003) ACCT 2330 Principles of Accounting II Prerequisite: 70% score on Information Technology Qualifying Exam, and ACCT 2310 and MATH 1302. Introduction to federal income taxation, with emphasis on personal business and investment income and deductions, property transactions, and other topics related to taxation of individuals. ACCT 3330 Intermediate Cost and Managerial Accounting I Prerequisites: ACCT 2310, ACCT 2330, and ECON 3355, each with a grade of C or greater; MATH 1302; 70% score on Information Technology Qualifying Exam.
Note: A grade of C or higher is required in ACCT 2310 and ACCT 2330 to register in any higher level Accounting course. Conceptual framework for managerial accounting, measurement and reporting of cost information, including historical and standard cost systems, cost behavior analysis, budgeting, variance analysis, responsibility accounting, performance measurement, and management control systems. ACCT 3341 Accounting Information Systems Prerequisite: ACCT 2310, ACCT 2330, and ACCT 3311, each with a grade of C or greater.The following is a listing of all undergraduate course codes.