The Accounting emphasis prepares students for careers in public accounting,
industry, government and not-for-profit. The work performed by accountants would
include preparation and auditing of financial statements, preparation of tax
returns, tax and financial planning and consulting. Accounting graduates are
eligible to sit for the uniform C.P.A. Exam and to become licensed as a Certified
Public Accountant. 
Accounting courses include:
BUSN 211 Principles of Accounting I
BUSN 212 Principles of Accounting II
BUSN 311 Intermediate Accounting I
BUSN 312 Intermediate Accounting II
BUSN 313 Cost Accounting
BUSN 314 Federal Income Tax for Individuals
BUSN 315 Federal Income Tax for Partnerships, Corporations
& Estates
BUSN 411 Advanced Accounting
BUSN 412 Auditing
Accounting Courses
BUSN211 Principles of Accounting I
Units: 3.0
School: Undergraduate School
Course Description: Basic for all business majors and those
seeking to learn the language of business; procedure for setting up a double
entry bookkeeping system. Second semester: corporate accounting and elementary
cost accounting methods. Prerequisite: 211 prerequisite for 212. One hour each
week, non-credit, laboratory. Fee: $10.
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BUSN212 Principles of Accounting II
Units: 3.0
School: Undergraduate School
Course Description: Basic for all business majors and those
seeking to learn the language of business; procedure for setting up a double
entry bookkeeping system. Second semester: corporate accounting and elementary
cost accounting methods. Prerequisite: 211 prerequisite for 212. One hour each
week, non-credit, laboratory. Fee: $10.
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BUSN311 Intermediate Accounting I
Units: 3.0
School: Undergraduate School
Course Description: Advanced treatment of cash-flow, funds-flow
analyses, preparation of financial statements, income tax allocation, valuation,
forecasts, cash reconciliation. Prerequisite: 212.
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BUSN312 Intermediate Accounting II
Units: 3.0
School: Undergraduate School
Course Description: Advanced treatment of cash-flow, funds-flow
analyses, preparation of financial statements, income tax allocation, valuation,
forecasts, cash reconciliation. Prerequisites: 212, 311.
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BUSN313 Cost Accounting
Units: 3.0
School: Undergraduate School
Course Description: Cost accounting from managerial, conceptual
and technical viewpoint; product, labor, material and overhead costing; planning
and control processes; analytical procedures. Prerequisite: 312 or consent.
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BUSN314 Federal Income Tax for Individuals
Units: 3.0
School: Undergraduate School
Course Description: An explanation of the federal income tax
law as it relates to individuals. The tax structure is examined in light of
its historical development with emphasis on problem solving. Prerequisite: 212.
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BUSN315 Federal Income Tax for Partners, Corp, Estates
Units: 3.0
School: Undergraduate School
Course Description: An explanation of the federal income tax
law as it relates to partnerships and corporations. Estate taxes are reviewed
with historical perspective. Problem solving is emphasized to provide the student
with practice in application of tax principles to specific situations. Prerequisite:
212.
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BUSN411 Advanced Accounting
Units: 3.0
School: Undergraduate School
Course Description: Examines essential elements of corporate
consolidations, branch and departmental accounting, international accounting,
advanced partnership and fund accounting concepts. Prerequisites: 312, 313.
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BUSN412 Auditing
Units: 3.0
School: Undergraduate School
Course Description: Introduction to standards and procedures
which comprise the contemporary audit environment. Topics include, ethics, legal
liability, internal control, substantive evidence, and reporting. Course work
includes comprehensive practice audit. Two hours each week non-credit lab. Prerequisites:
312, 313.
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