ACCT 201. Accounting Principles I. (3 Credits)

(formerly ACCT 101) emphasis is placed on the process of identifying, measuring, recording, and communicating the economic events of a business. Areas of coverage include ethics; the accounting cycle (manual and computerized); financial statements; presentation and analysis; merchandising; internal controls; cash; receivable; and long-lived assets. 3 credits. Offered online only.

Prerequisites: **Sophomore standing, except Accounting Majors.

ACCT 202. Accounting Prin II. (3 Credits)

(formerly ACCT 102) is a continuation of ACCT 201 (Accounting Principles I. Topics of corporate operations are covered including capital stock and dividend transactions; stockholder's equity; and bond financing. The statement of cash flows, financial statement analysis and partnerships as a form of business are also studied. **Sophomore standing, except Accounting Majors. 3 credits. Offered online only.

Prerequisites: ACCT 201.

ACCT 203. Financial Accounting. (3 Credits)

emphasis is placed on the process of identifying, measuring, recording, and communicating the economic events of a business. Areas of coverage include ethics; the accounting cycle (manual and computerized); financial statements presentation & analysis; merchandising; internal controls; cash; receivables; long-lived assets; capital stock and dividend transactions; stockholders equity; and bond financing. 3 credits.

Prerequisites: Sophomore standing, except Accounting and Actuarial Science Majors.

Offered at: CUAA, CUW, MID, OL

ACCT 204. PERSONAL INCOME TAX. (2 Credits)

ACCT 223. Managerial Accounting. (3 Credits)

covers financial statement analysis, procedures for planning & controlling organizations, including measuring managerial performance and developing budgets, and the use of accounting information for decision-making by management. 3 credits.

Prerequisites: ACCT 203 (or by permission of the instructor); sophomore standing except Accounting and Actuarial Science Majors.

Offered at: CUAA, CUW, OL

ACCT 250. FUND ACCOUNTING. (3 Credits)

ACCT 276. Fraud Management. (3 Credits)

is designed to provide students with a basic understanding of the principles of occupational fraud, emphasizing circumstances with which any management team may ultimately be confronted. The course covers fraud in the areas of skimming, cash larceny, check fraud, register schemes, and misappropriation of cash and assets. A brief overview of corruption and interviewing of employees when a fraud is suspected are also included. 3 credits. Offered online only.

Prerequisite: None

Offered at: OL

ACCT 296. Accounting Cycle & Profession. (3 Credits)

ACCT 300. ACCOUNTING MANAGEMENT. (3 Credits)

ACCT 301. ACCOUNTING INDEPEND STU. (3 Credits)

ACCT 310. Intermediate Accounting I. (3 Credits)

builds on the accounting foundation established in Financial Accounting. The course provides an in-depth study of the conceptual and technical issues surrounding the recording and reporting standards set forth by Generally Accepted Accounting Principles (GAAP) in the U.S. and compares and contrasts them to international accounting standards. Research via the Financial Accounting Standards Board (FASB) codification research system is introduced. Topics include: accounting theory; the accounting cycle; ethics; the financial statements and footnote disclosures; cash receivables; inventory; long-lived assets; and current liabilities. 3 credits. Offered Fall Semester only.

Prerequisites: A grade of B or better in ACCT 203 and 223.

Offered at: CUAA, CUW, CUWAE, OL

ACCT 311. Intermed Acct II. (3 Credits)

extends the student's in-depth study of the conceptual and technical issues surrounding the recording and reporting standards set forth by GAAP and international accounting standards. Research using the FASB codification research system is emphasized. Topics include long-term debt; equity; earnings per share; leases; pensions; income taxes; revenue recognition; investments; accounting changes; and the statement of cash flows. 3 credits. Offered Spring semester only.

Prerequisites: A grade of C or better in ACCT 310.

Offered at: CUAA, CUW, CUWAE, OL

ACCT 320. Accounting Info System. (3 Credits)

ACCT 323. Cost Accounting. (3 Credits)

emphasizes cost management with a strategic focus. Topics include job and process costing; activity-based costing; balanced scorecard; budgeting; cost estimation; variance analysis; strategic performance measurement; quality control; pricing; and business valuation. 3 credits.

Prerequisites: ACCT 223.

Offered at: CUAA, CUW, CUWAE, GB, MAD

ACCT 330. Advanced Accounting I. (3 Credits)

is the study of advanced financial accounting issues such as derivative securities, foreign currency, interim financial reporting, segment reporting, revenue recognition, bankruptcy and reorganization and specialized accounting of government and non-profit entities. 3 credits. Offered Fall semester only.

Prerequisites: A grade of C or better in ACCT 311.

Offered at: CUW, OL

ACCT 331. Adv Accounting II. (3 Credits)

ACCT 340. ACCOUNTING SYSTEMS. (3 Credits)

ACCT 344. Accounting Software. (3 Credits)

ACCT 350. Income Tax I. (3 Credits)

presents the history of federal income taxation and covers the taxation of personal income. Emphasis is focused on the determination of gross income, adjusted gross income, deductions, credits, and consequences of property transactions, tax policies and procedures of the Internal Revenue Code and interpretations of the Internal Revenue Service are analyzed. Major changes in taxation with recent adoption of the tax cuts and jobs act (TCJA) and/or any future legislation/changes/amendments will be stressed.

Prerequisites: With a minimum grade of C in ACCT 311.

Offered at: CUAA, CUW, OL

ACCT 360. Income Tax II. (3 Credits)

studies partnership, fiduciary, and corporation income tax laws for proper treatment of various types of income, deductions, the consequences of ownership interests, and the application of various rates to taxable situations. Covers the administrative procedures for protests, refunds, gift and estate taxes. Major changes in taxation with adoption of the tax cuts and jobs act (TCJA), and/or any future legislation/changes/amendments will be stressed. will be stressed.

Prerequisites: With a minimum grade of C in ACCT 350.

Offered at: CUAA, CUW

ACCT 370. FUND ACCOUNTING. (3 Credits)

ACCT 399. Accounting Internship. (6 Credits)

ACCT 410. COST. (4 Credits)

ACCT 420. Auditing. (3 Credits)

presents the theory; concepts and techniques utilized by independent auditors; covers professional ethics and legal relationships; evaluating and reporting on internal control; planning and implementation of the audit process; and formulating substantive testing procedures. Also presents the assertions used by management in the preparation of financial statements. 3 credits. Offered Spring semester only.

Prerequisites: A grade of C or better in ACCT 311.

Offered at: CUAA, CUW, OL

ACCT 425. Advanced Auditing. (3 Credits)

covers advanced auditing issues such as integrated audits of large public companies, auditing complex derivative securities, judgements about materiality and material internal control weaknesses and other assurance services offered by CPAs. 3 credits. Scheduled based on student interest.

Prerequisites: A grade of C or better in ACCT 420.

ACCT 430. INCOME TAX I. (3 Credits)

ACCT 431. INCOME TAX II. (3 Credits)

ACCT 432. Governmental/NFP Accounting. (3 Credits)

emphasizes the different characteristics of governmental and not-for-profit organizations. Topics include accounting for state and local government entities and the role of the Governmental Accounting Standards Board (GASB); the accountability for public funds; and accounting and financial reporting in the not-for-profit sector. 3 credits. Offered Fall semester only.

Prerequisites: A grade of C or better in ACCT 311.

Offered at: CUW, OL

ACCT 441. Mergers and Acquisitions. (3 Credits)

covers business case and accounting for mergers and acquisitions, and advanced accounting issues including consolidations, equity accounting, variable interest entities, and translation of foreign currency financial statements. 3 credits. Offered in Fall semester only.

Prerequisites: A grade of C or better in ACCT 311.

Offered at: CUAA, CUW, CUWAE, OL

ACCT 499. CPA Review Course. (3 Credits)