Intermediate Accounting
An introduction to the conceptual framework of accounting. Corporate financial statements and related accounting and reporting issues are studied in depth. The time value of money, investments, and operating assets are among topics discussed.

Prerequisite: 101.

Intermediate Accounting
The study and analysis of accounting and reporting problems associated with earnings per share, pensions, leases, deferred taxes and cash flow statements.

Prerequisite: 201 or permission of instructor.

Managerial Accounting
A study of the uses of accounting data for managerial planning and control, including
cost control, capital budgeting and pricing decisions. Not for accounting concentrators.

Prerequisite: 101.

Special Topics
A seminar designed to study and explore the critical challenges facing accounting professionals in the 21st century. Current areas of interest include global dimensions in accounting, public oversight, standard setting in a changing environment, self-regulation and industry specialization.

Prerequisite: ACC 101 or permission of instructor.

Cost Accounting
Cost accounting provides key data to managers for planning and controlling, as well as for costing products and services. This course will examine the accountant’s role in the organization as both decision-maker and data provider. Some of the topics covered include relevant costs and the decision process, inventory management and variance analysis.

Prerequisite: 101

Tax Accounting
An introduction to the federal income tax code as it relates to individuals and business entities. The course covers income, deductions and losses comprising taxable income, property transactions, and the determination of tax liability. Application of the tax law is practiced with basic tax research, tax planning, and tax return preparation.

Prerequisite: 101.

Advanced Tax Accounting
Advanced study of tax law with emphasis on the formation and operation of business entities. An introduction to tax issues relating to gifts, estates, trusts, and state taxes.
Tax research and case analysis for corporations, property transactions and other
selected topics.

Prerequisite: 330.

Advanced Accounting
The study and analysis of accounting and reporting principles for a variety of business entities and for not-for-profit organizations. Topics include business combinations, partnerships, multinational operations, SEC reporting, and fund accounting.

Prerequisite: 202.

Internship
Internships provide the opportunity for students to integrate their academic studies with relevant professional work experience. Internships are considered independent study and are subject to departmental approval and supervision. In addition to job performance and evaluation, students must prepare written reports and oral presentations.

Prerequisite: 202.

Auditing
A comprehensive introduction to the audit environment through the study of generally accepted auditing standards, the Code of Professional Ethics, and legal liability. An in-depth coverage of the independent audit function, including risk analysis, planning, the study and evaluation of internal control, audit procedures, and audit reports.

Prerequisite: Senior status or permission of instructor.

International Accounting Seminar (W)
A study of the rapidly emerging field of international accounting and the accounting issues affecting multinational corporations, with a closer look at the complexities of dealing with information across national boundaries.

Prerequisite: 101.

Senior Accounting Seminar (W)
Study of current issues and developments in accounting theory, corporate reporting, professional standards, and international topics with selected readings, case analysis, and discussion. Intensive individual research on selected topics with a senior thesis and paper presentation.

Prerequisite: Senior standing.