ACCT 101: American Taxation - The course will provide a basic understanding of federal, state and local individual taxes and a history and background of government policy, philosophy and incentives enacted through the tax code. (Liberal Studies goal course-Our National Experience.) (3 credits)

ACCT 205: Accounting for Decision Makers - Emphasizes practical use of accounting information to support decision making by those in fields such as business, sports, resort management, government, education, and not-for-profit. Overview of financial and managerial accounting from a user's perspective, including use and analysis of financial statements, internal control, budget preparation, and cost and revenues behavior patterns. (For non-business majors) (3 credits)

ACCT 209: Fundamental Accounting I - A study of the elementary principles of accounting. The recording, classifying, summarizing, and interpretation of monetary transactions of the business firm are emphasized. The student is introduced to financial statement reporting and internal control. (3 credits)

ACCT 210: Fundamental Accounting II - Principles of financial accounting with emphasis on partnership and corporation financial statements and management accounting including product costing, internal decision making, and planning and control. Prerequisite: ACCT 209. (3 credits)

ACCT 230: Accounting Information Systems - An introduction to integrating accounting records with computers. Topics covered include: the role of AIS in the business environment, systems, accounting software, design, and accountants' use of spreadsheets, databases, and word processing. Pre- or Co-requisites: ACCT 210, CPSC 210 and microcomputer proficiency. (3 credits)

ACCT 240: Legal Environment of Business I - A study of the various processes available to resolve business disputes and an exploration of complex legal relationships that affect business, including contracts, business formations, employment, and torts and consumer law. (3 credits)

ACCT 308: Federal Individual Income Tax - Study of the federal income tax system, individual returns, rates, income exclusions and inclusions, gains and losses, deductions, alternate tax methods, and withholding of taxes. Prerequisite: Advanced business standing. (3 credits)

ACCT 309: Cost Accounting I - Control concepts and costing methods, including systems for management control, manufacturing inventory valuation, standard variance analysis, and budgeting. Prerequisite: ACCT 210, CPSC 210, MGMT/ECON 219, Advanced business standing. (3 credits)

ACCT 310: Cost Accounting II - Long range budget preparation, capital investments, transfer pricing, decision models in cost accounting, and quantitative methods in cost analysis. Prerequisite: ACCT 309 (3 credits)

ACCT 311: Federal Corporate and Transfer Taxes - Corporate, partnership, estate and trust taxation are covered along with topics such as depletion, net operating losses, and installment and deferred payment sale. Prerequisite: ACCT 308 or permission of the instructor. (3 credits)

ACCT 313: Intermediate Accounting I - The study of the foundations of accounting theory and practice with emphasis placed on the conceptual framework of accounting and the development of generally accepted accounting procedures including standards promulgated by CAP, APB, FASB, EITF, and other standards setting bodies; and the application of GAAP in accounting for assets and liabilities. Ethical issues and concerns are stressed throughout the course. Prerequisite: Advanced business standing. (3 credits)

ACCT 314: Intermediate Accounting II - A continuation of ACCT 313 covering the detailed examination and application of generally accepted accounting procedures in accounting for stockholders' equity: contributed capital and retained earnings; revenue and expense determination, recognition, and measurement with particular emphasis on pensions, leases, and deferred taxes. Ethical issues and concerns are stressed throughout the course. Prerequisite: Advanced business standing. (3 credits)

ACCT 341: Legal Environment of Business II - An analysis of complex transactions including mergers and acquisitions, antitrust law, financial instruments, intellectual property, bankruptcy, environmental, estate and international law. Prerequisite: ACCT 240. (3 credits)

ACCT 347: Legal Environment of International Business - Public and private international laws that impact the management of an inter-national business transaction and multi-national company will be studied with an emphasis on trade, licensing and investment, extraterritorial application of U.S. law, treaty law, GATT, the European community, human rights, employment, and environmental regulation, in the international system. (3 credits)

ACCT 411: Auditing Theory and Practice - Objective examination of financial statements with emphasis on internal control, review and evaluation, sampling theory and application, and procedural testing. Prerequisites: Advanced business standing and ACCT 314 or permission of the instructor. (3 credits)

ACCT 412: Accounting Seminar - Analysis of current accounting theory and application in practice. Additional focus on ethics, written and oral commu-nication, organization skills, profe-ssionalism, and current topics. Prerequisites: Advanced business standing and ACCT 314 or permission of the instructor. (3 credits)

ACCT 413: Advanced Accounting I - Advanced financial accounting theory and practice with emphasis on consolidations and partnerships. Prerequisites: ACCT 313 and advanced business standing. (3 credits)

ACCT 414: Advanced Accounting II - Continuation of ACCT 413 with emphasis on governmental and not-for-profit accounting and multinational accounting. Prerequisite: ACCT 413 or permission of the instructor. (3 credits)

ACCT 419: Auditing Systems - Continuation of ACCT 411 with emphasis on computerized accounting systems and auditing procedures. Prerequisite: ACCT 411 or permission of the instructor. (3 credits)

ACCT 450: Internship - Supervised placement in selected public and private agencies at appropriate institutions. Prerequisites: Application and permission of the instructor. (3-12 credits)

ACCT 490: Independent Study - In-depth reading and/or research in an area of particular interest to the student, done with the guidance of a faculty member. Prerequisites: 12 credits of accounting courses, application, and permission of the instructor, departmental chairperson, and dean of the college where the study will be conducted. (1-3 credits)