Interpretation and use of accounting data for planning, controlling and decision making by accountants. Topics include job order, process and activities-based costing, routine and non-routine decisions, policy decisions, long-range planning, standard cost systems, and quality improvement concepts. Prerequisite: 211.

A continuation and expansion of topics covered in 311 including stockholder and owner equity, dilutive securities and earnings per share, investments, revenue recognition, income tax allocations, pensions, leases, and cash flow analysis. International Financial Reporting Standards (IFRS) will be integrated into this course. Prerequisite: 211.

Generally Accepted Accounting Principles (GAAP) as applied to the income and financial position statements, inventory management, property, plant and equipment and intangible assets, and the time value of money. International Financial Reporting Standards (IFRS) will be integrated into this course. Prerequisite: ACCT 211.

Individual and independent reading, research, and writing under the guidance of a School of Business faculty member. Refer to the academic policy section for independent study policy. A written learning contract must be on file in the Office of the Registrar by the end of the first week of classes in the semester in which the course is taken. The contract must provide details of the topic, learning objectives, methods to be used, works to be completed, completion dates, grading criteria, and a prospective bibliography.

Experiential Learning: Internship (12 Credits) Non-classroom experiences in the field of business. Placements are generally off-campus, and may be full-or part-time, and with or without pay. Credit for experiences must be sought prior to occurrence, and learning contracts must be submitted before the end of the first week of the semester. A maximum of 15 credits of 287/487 can be used to meet graduation requirements. See the experiential learning: internship section of this catalog for details. Restricted to students with junior standing or higher. May be repeated for credit. Graded CR/NC.

Courses on topics of interest to business students offered on the basis of need, interest, or timeliness. Prerequisites as determined by instructor. Restricted to students with freshman and sophomore standing. May be repeated for credit. For specific section description, click on the Section Details in VitNet.

Interpretation and use of accounting data for planning and control by management personnel. Topics include the terminology of managerial accounting, strategic cost management, budgeting, variance analysis, and the use of accounting concepts with computer spreadsheets. Prerequisite: 211.

A study of financial accounting at the basic systems level emphasizing generally accepted accounting principles. Topics include financial accounting terminology, recording of business financial transactions, and the accounting cycle and record-keeping requirements.

This course will provide experiential learning in sustainability through an internship, field practicum, research experience or global experience. In addition, students will meet throughout the semester to connect their experience with the principles developed in the program. Restricted to environmental sustainability majors or sustainable management majors only. Restricted to students with senior standing or higher.

Advanced level internship experience. Internship sites are usually off campus, generally part-time, and often without pay. This advanced level experience provides the opportunity for juniors and seniors to gain valuable internship experience in an area not directly related to their major, explore career options, and earn academic credit for the experience. See the office of Career Services three to six months prior to the time an internship is planned. Requires a 2.3 GPA. Students must register for credit prior to the start date of the internship.