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 or sophomore standing. May be repeated for credit. For specific section description, click on the Section Details in VitNet.

Discussion of concepts, procedures, ethics, conflicts of interest, responsibilities, and liabilities of auditing, including working paper preparation. Prerequisite: 211.

This course examines accounting principles at an advanced level. Topics include consolidations at the date of acquisition, consolidations after the date of acquisition, accounting for subsidiaries in foreign nations, segment reporting, partnership accounting, and government accounting. Prerequisites: 211, 312.

A study of federal income tax laws as applied to partnerships, corporations, and fiduciaries. Prerequisite: 211.

A study of federal income tax laws as applied to individuals. Prerequisite: 211.

This course examines the nature of accounting information systems. It looks at the integration of accounting systems, inventory systems, sales analysis systems, and internal control in the financial operations of a business. Prerequisite: 211.

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.