An accounting course for non-accounting majors that takes an end-user perspective on accounting. Discussion will include reading and interpreting financial statements, break-even analysis, budgeting, inventory models, and using financial ratios to make business decisions. The course will include the essential financial and managerial concepts needed in the business world. This course is designed for students who may end up in management roles in their respective fields and for those who may open their own businesses.
A first course in accounting procedures and principles used by sole proprietorships and partnerships with an emphasis on the balance sheet accounts.
Accounting procedure and statements used by partnerships and corporations. Accounting for corporate activities and accounting for managerial control of operations and business decisions.
Students on an F-1 visa are eligible to work off campus to provide additional experience so long as the employment relates directly to the student's major area of study. The practical experience gained outside the traditional classroom supplements the theoretical and/or applied knowledge as a part of the student's coursework. The registration process for this course must be completed every term (including summers), as students must have their work authorization reissued each term to ensure continued enrollment. Jobs must be approved and verified by the International Programs Office before work may begin.
Special Topics in Accounting.
A study of the unique accounting standards applicable to non-profit entities, including state and local governments. Topics covered include fund accounting, the appropriation process and program budgeting.
A review of the basic financial statements, the development of accounting principles and procedures relating to cash, receivables, inventories, tangible assets and liabilities, and principles of annuities.
Corporation accounting and earnings per share, accounting for equity transactions, long term liabilities, pensions, and taxes.
A study of the federal tax system, tax accounting, taxable income and deductions, sales and exchanges, with an emphasis on the effects on an individual tax return.
Elements of production cost according to three recognized cost systems: (1)Job cost;(2)Process cost; and (3)Standard cost. Topics include activity based costing, cost allocations, and variance analysis.
Procedures and standards of public accountants. Emphasis on auditor’s working papers and submission of audit statements.
Introduction of moral development theories and models of moral decision making and application of these models in management decision making through case studies.
Special Topics in Accounting.
This course is intended to provide the student with the opportunity to pursue elective independent study. This course is not a "W" course and it may not be used to fulfill the departmental requirements for graduation.
Permission of the Instructor
This internship program provides an opportunity for students to participate in a learning experience away from the traditional classroom. Students will be placed with local organizations so they may participate with the managerial and financial reporting processes. Students will observe and apply in practice the concepts and theories learned in the classroom. The student will be under the direct supervision of an officer of the cooperating organization and progress will be monitored by the department's internship coordinator. Additional fees may apply.
Permission of Internship Coordinator
This internship offering is intended to provide the student with the opportunity to pursue an elective internship. This internship is not a 'W' course and it may not be used to fulfill the departmental requirements for graduation. Additional Fees may apply.
Permission of Internship Coordinator