UNDERGRADUATE ACCOUNTING COURSE OFFERINGS
ACCT 23020 INTRODUCTION TO FINANCIAL ACCOUNTING (3)
Introduction to principles of accounting as they relate to financial accounting and
the preparation of financial statements.
ACCT 23021 INTRODUCTION TO MANAGERIAL ACCOUNTING (3)
Introduction to principles of accounting as they relate to managerial accounting,
including cost relationships. Prerequisite: ACCT 23020,
ACCT 33000 FUNDAMENTAL TAX PROCEDURES (3)
Nontechnical presentation of federal income tax laws and regulations as they
relate to individuals. Prerequisite: Cumulative 2.50 GPA; and ACCT 23020 or
ACTT 11000; and ACCT 23021 or ACTT 11001; not open to accounting majors.
ACCT 33001 CORPORATE ACCOUNTING I (3)
The review of the accounting cycle; financial statement preparation; accounting
for sales, receivables, inventory, current liabilities and fixed assets. Written
communication and professional accounting research skills are emphasized.
Prerequisite: Cumulative 2.5 GPA; and ACCT 23021 or ACTT 11011; and
ACCT 33004 INTRODUCTION TO ACCOUNTING SYSTEMS (3)
Provides an overview of accounting information systems with emphasis on
systems design and internal controls. Interpersonal skills and computer
applications are emphasized. Prerequisite: Cumulative 2.5 GPA; and ACCT
23021 or ACTT 11011; and accounting major.
ACCT 33010 COST ACCOUNTING (3)
Cost accounting for manufacturing and service organizations including cost
determination, cost analysis and reporting costs for decision-making, planning
and control. Ethical decision making and computer applications are emphasized.
Prerequisite: Cumulative 2.50 GPA; and ACCT 33001 and ACCT 33004; and
ACCT 33012 CORPORATE ACCOUNTING II (3)
Accounting for long-term liabilities, debt and equity investments, leases,
pensions, and other postretirement benefits, income tax allocation, and owners’
equity; statement of cash flows. Verbal communication skills and professional