Accounting

Courses

ACCT 110 Accounting for Professionals 4.0 Credits

The course is open only to non-business students. A nontechnical introduction to the principles of financial and managerial accounting with emphasis on the use and interpretation of financial reports, managerial planning and control. The course would also provide an overview of business entities and taxation for businesses and individuals. The course is for the individual who seeks a basic knowledge of accounting and its uses. It is designed for the user of accounting information rather than the preparer. This course cannot be substituted for ACCT 115 or 116. Students graduating with a major in the School of Business cannot receive credit for this course.

College/Department: LeBow College of Business
Repeat Status: Not repeatable for credit
Restrictions: Cannot enroll if major is BAE or major is BUSN or major is ECON

ACCT 115 Financial Accounting Foundations 4.0 Credits

Introduces preparation of the income statement and the balance sheet. Covers analysis and recording of business transactions and a detailed study of accounting for assets, liabilities, and equity.

College/Department: LeBow College of Business
Repeat Status: Not repeatable for credit

ACCT 116 Managerial Accounting Foundations 4.0 Credits

Introduces the managerial accounting tools and models available for planning and projecting, controlling, and business analysis with an emphasis on decision-making. Covers budgeting, product costing, and analysis and projection of financial statements for internal purposes.

College/Department: LeBow College of Business
Repeat Status: Not repeatable for credit
Prerequisites: ACCT 115 [Min Grade: D] or ACCT 110 [Min Grade: D]

ACCT 120 Accounting Essentials for New Ventures 4.0 Credits

The course covers essential accounting topics specific to new entrepreneurial ventures. Topics include: Financial Statement, cash flow issues, cost accounting, tax calculations, and choice of business entity.

College/Department: LeBow College of Business
Repeat Status: Not repeatable for credit

ACCT 320 Fundamentals of Accounting for New Ventures 4.0 Credits

This course helps students develop an understanding of the key elements of designing an accounting system and support policies and procedures for a new business venture.

College/Department: LeBow College of Business
Repeat Status: Not repeatable for credit
Restrictions: Can enroll if classification is Junior or Pre-Junior or Senior.
Prerequisites: ACCT 115 [Min Grade: C] and ACCT 116 [Min Grade: C]

ACCT 321 Financial Reporting I 4.0 Credits

Provides intensive review of preparation of the income statement and balance sheet. Covers current accounting practice in light of authoritative pronouncements and critical study of theory and practice relating to accounting for current assets.

College/Department: LeBow College of Business
Repeat Status: Not repeatable for credit
Restrictions: Cannot enroll if classification is Freshman
Prerequisites: ACCT 115 [Min Grade: C]

ACCT 322 Financial Reporting II 4.0 Credits

Continues critical study of accounting theory and practice relating to financial statement items. The emphasis is on accounting principles underlying the measurement, recognition and reporting of long-lived tangible and intangible assets and long-term liabilities including bonds, pensions, and leases.

College/Department: LeBow College of Business
Repeat Status: Not repeatable for credit
Restrictions: Cannot enroll if classification is Freshman
Prerequisites: ACCT 321 [Min Grade: C]

ACCT 323 Financial Reporting III 4.0 Credits

Provides a detailed analysis of higher level financial accounting topics including equity transactions, accounting for income taxes, investments, and the statement of cash flows. Connects topics learned in all financial reporting classes and requires successful completion of a senior project on financial reporting.

College/Department: LeBow College of Business
Repeat Status: Not repeatable for credit
Restrictions: Cannot enroll if classification is Freshman
Prerequisites: ACCT 322 [Min Grade: C]

ACCT 329 Advanced Accounting 4.0 Credits

Study of theory and practice related to advanced accounting topics.

College/Department: LeBow College of Business
Repeat Status: Not repeatable for credit
Prerequisites: ACCT 323 [Min Grade: C]

ACCT 331 Cost Accounting 4.0 Credits

Continues and expands the study of managerial accounting with an emphasis on cost accounting, internal reporting, analyzing accounting information for planning and projecting and making strategic short and long term business decisions through the use of case studies and/or projects.

College/Department: LeBow College of Business
Repeat Status: Not repeatable for credit
Restrictions: Cannot enroll if classification is Freshman
Prerequisites: ACCT 116 [Min Grade: C]

ACCT 341 Principles of Auditing 4.0 Credits

Covers auditing standards and professional ethics, auditing theory and concepts, audit evidence and procedures, and auditors' reports.

College/Department: LeBow College of Business
Repeat Status: Not repeatable for credit
Restrictions: Cannot enroll if classification is Freshman
Prerequisites: ACCT 322 [Min Grade: C]

ACCT 344 Internal Auditing 4.0 Credits

Internal Auditing brings a systematic, disciplined approach to evaluate and improve the effectiveness of risk management, control and governance processes. It is designed to add value and improve an organization's operations. Topics covered include: The Institute of Internal Auditors' International Professional Practices Framework; risk assessment, including internal control system evaluation; and the relationship of management and employee fraud to the internal audit process. Outside speakers and case studies will be used to demonstrate the application of internal auditing practices in the real world.

College/Department: LeBow College of Business
Repeat Status: Not repeatable for credit

ACCT I199 Independent Study in ACCT 12.0 Credits

Self-directed within the area of study requiring intermittent consultation with a designated instructor.

College/Department: LeBow College of Business
Repeat Status: Can be repeated multiple times for credit

ACCT I299 Independent Study in ACCT 12.0 Credits

Self-directed within the area of study requiring intermittent consultation with a designated instructor.

College/Department: LeBow College of Business
Repeat Status: Can be repeated multiple times for credit

ACCT I399 Independent Study in ACCT 12.0 Credits

Self-directed within the area of study requiring intermittent consultation with a designated instructor.

College/Department: LeBow College of Business
Repeat Status: Can be repeated multiple times for credit

ACCT I499 Independent Study in ACCT 0.5-12.0 Credits

Self-directed within the area of study requiring intermittent consultation with a designated instructor.

College/Department: LeBow College of Business
Repeat Status: Can be repeated multiple times for credit

ACCT T180 Special Topics in ACCT 12.0 Credits

Topics decided upon by faculty will vary within the area of study.

College/Department: LeBow College of Business
Repeat Status: Can be repeated multiple times for credit

ACCT T280 Special Topics in ACCT 12.0 Credits

Topics decided upon by faculty will vary within the area of study.

College/Department: LeBow College of Business
Repeat Status: Can be repeated multiple times for credit

ACCT T380 Special Topics in ACCT 12.0 Credits

Topics decided upon by faculty will vary within the area of study.

College/Department: LeBow College of Business
Repeat Status: Can be repeated multiple times for credit

ACCT T480 Special Topics in ACCT 0.5-12.0 Credits

Topics decided upon by faculty will vary within the area of study.

College/Department: LeBow College of Business
Repeat Status: Can be repeated multiple times for credit

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