Application of concepts presented in the ACCT 2004 lectures using alternative activities to demonstrate how to apply accounting concepts.

A study of fundamental processes of accounting for day to day business transactions. Includes recording business events in journal entry form and preparing adjusting entries, trial balances, financial statements, and closing entries. Introduces the basic internal control system a business must employ. Concludes with the measurement and reporting of all assets and liabilities. Lecture three hours, laboratory one and a half hours.

Addresses accounting processes applied to corporations, cash flow statements, and financial statement analysis. Manufacturing cost, managerial reports, and incremental analysis are also introduced.

This course is designed to provide an overview of accounting concepts for non-business majors with no accounting background. Students gain the knowledge and skills necessary for interpreting reported accounting data. Topics include fundamental financial and managerial accounting concepts, accrual accounting, internal control over cash, financial statement analysis and the budgeting process.

A comprehensive study of accounting theory governing preparation of financial statements with emphasis on conceptual framework, development of accounting standards, and the recording and reporting process. Cash, receivables, inventories, property, plant and equipment, intangible assets, and other selected topics.

Continuation of ACCT 3003. Topics covered include current and long-term liabilities, contingencies, stockholders' equity, earnings per share, temporary and long- term investments, revenue recognition, accounting changes, cash flows, statement analysis, and disclosure in financial reporting.

A study of accounting information processing, the systems concept, the analysis and design of accounting information systems, and database hardware and software technology as they apply to producing accounting information to be used in decision making.

A study of federal income tax laws and their relationship to other forms of taxation with primary emphasis on the determination of federal income tax liability and tax planning for individuals.

A study of federal income tax laws with primary emphasis on the determination of federal income tax liability and tax planning for entities other than individuals.

A comprehensive study of complex accounting problems involving financial statement treatment of income taxes, pensions, and leases. Problems underlying accounting for partnerships, corporate liquidations and reorganization, segment and interim financial reporting, and foreign currency denominated transactions are examined.

A comprehensive study of complex problems involving mergers and acquisitions, consolidated financial statements, and the translation of subsidiary financial statements denominated in a foreign currency.

Basic principles of cost accounting, departmentalization, budgets, standard cost, variance analysis, job order and process costs.

Auditing procedures and concepts, audit working papers and reports, evaluation of internal controls, legal and ethical environment.

A structured assignment which allows a senior accounting major to gain "real world" professional experience in an accounting position relating to an area of career interest. The student works one semester in the office of a cooperating firm under the supervision of a member of management of that firm. An accounting faculty member will consult with the student and the cooperating firm's management periodically during the period of internship. A term paper prepared by the student will be required.

A structured assignment which allows a senior accounting major to gain "real world" professional experience in an accounting position relating to an area of career interest. The student works one semester in the office of a cooperating firm under the supervision of a member of management of that firm. An accounting faculty member will consult with the student and the cooperating firm's management periodically during the period of internship. A term paper prepared by the student will be required.

Study of GAAP underlying accounting for governmental/ nonprofit entities. Governmental, Proprietary, and Fiduciary funds along with Fixed Asset and Long-term Liability Account Groups are covered.

This course provides in-depth exploration of selected accounting topics. The primary topic will vary from offering to offering; thus, the course may be taken more than once.

Course offers an in-depth exploration of selected accounting issues affecting business. The primary focus of the course will vary from offering to offering; thus the course may be taken more than once. There is a required research project.

This course uses a case-study approach to demonstrate how to evaluate internal business units as well as potential merger and acquisition targets. The case-study approach is also used to refine operational and capital budgeting skills, to teach advanced cost-volume-profit analysis techniques, and to develop an awareness of domestic and global transfer pricing issues for multi-location entities. $35 per SSCH course fee.