MINOR: Accounting
REQUIRED COURSES
| Course | No. | Title | Hours |
| BUS | 231 | Principles of Financial Accounting | 3 |
| BUS | 232 | Principles of Managerial Accounting | 3 |
| BUS | 337 | Intermediate Accounting I | 3 |
| BUS | 342 | Accounting Information Systems Analysis & Design | 3 |
| BUS | 371 | Cost / Managerial Accounting | 3 |
| BUS | 419 | Federal Income Taxes - Individual | 3 |
| BUS | 470 | Auditing | 3 |
| Minor Total | 21 |
Course Descriptions:
BUS 231 | Principles of Financial Accounting (3 credit hours)
Students are introduced to accounting as an information system that provides reports to stakeholders about the economic activities and condition of a business. Students learn about the complete accounting cycle, accounting systems and internal controls, and balance sheet accounts cash, receivables, inventories, fixed and intangible assets, and current liabilities.
BUS 232 | Principles of Managerial Accounting (3 credit hours)
Students continue their preparation in accounting by studying the accounting process for a corporation - organization, capital stock transactions, and dividends; income and taxes, stockholders' equity, and investments in stocks; and bonds payable and investments in bonds. Other topics studied are: statement of cash flows, financial statements and analysis, managerial accounting and job order cost systems, process cost systems, cost behavior and cost-volume-profit analysis, and budgeting and performance evaluation using variances from standard costs.
Prerequisite Required: BUS 231
BUS 337 | Intermediate Accounting I (3 credit hours)
This course is a comprehensive study of accounting theory and concepts relating to the balance sheet, income statement, statement of cash flows, cash, current receivables, revenue recognition, and inventories.
Prerequisites Required: BUS 232 and CMIS 101
BUS 342 | Accounting Information Systems Design & Analysis (3 credit hours)
This course provides an examination of accounting system concepts, applications, and the process by which they are analyzed, designed and implemented. An emphasis is placed on computer-based systems through the use of extensive case analysis.
Prerequisites Required: BUS 232 and CMIS 101
BUS 371 | Cost/Managerial Accounting (3 credit hours)
This course covers the accounting concepts and procedures pertaining to cost/managerial reporting. Major topics are cost flows, allocation of indirect costs, job order costing and process costing, and the accounting for lost units, joint products, and by products.
Prerequisites Required: BUS 232 and CMIS 101
BUS 419 | Federal Income Taxes - Individual (3 credit hours)
This course details federal laws, regulations, etc., as they pertain to the income taxation of individuals. A review of the history of taxation is included. Practice in tax return preparation and problem solving is provided.
Prerequisite Required: BUS 232
BUS 470 | Auditing (3 credit hours)
This course covers generally accepted auditing standards and procedures and the philosophy supporting them. Auditing techniques available to the independent public accountant are also studied.
Prerequisites Required: BUS 338 and BUS 342
Students are introduced to accounting as an information system that provides reports to stakeholders about the economic activities and condition of a business. Students learn about the complete accounting cycle, accounting systems and internal controls, and balance sheet accounts cash, receivables, inventories, fixed and intangible assets, and current liabilities.
BUS 232 | Principles of Managerial Accounting (3 credit hours)
Students continue their preparation in accounting by studying the accounting process for a corporation - organization, capital stock transactions, and dividends; income and taxes, stockholders' equity, and investments in stocks; and bonds payable and investments in bonds. Other topics studied are: statement of cash flows, financial statements and analysis, managerial accounting and job order cost systems, process cost systems, cost behavior and cost-volume-profit analysis, and budgeting and performance evaluation using variances from standard costs.
Prerequisite Required: BUS 231
BUS 337 | Intermediate Accounting I (3 credit hours)
This course is a comprehensive study of accounting theory and concepts relating to the balance sheet, income statement, statement of cash flows, cash, current receivables, revenue recognition, and inventories.
Prerequisites Required: BUS 232 and CMIS 101
BUS 342 | Accounting Information Systems Design & Analysis (3 credit hours)
This course provides an examination of accounting system concepts, applications, and the process by which they are analyzed, designed and implemented. An emphasis is placed on computer-based systems through the use of extensive case analysis.
Prerequisites Required: BUS 232 and CMIS 101
BUS 371 | Cost/Managerial Accounting (3 credit hours)
This course covers the accounting concepts and procedures pertaining to cost/managerial reporting. Major topics are cost flows, allocation of indirect costs, job order costing and process costing, and the accounting for lost units, joint products, and by products.
Prerequisites Required: BUS 232 and CMIS 101
BUS 419 | Federal Income Taxes - Individual (3 credit hours)
This course details federal laws, regulations, etc., as they pertain to the income taxation of individuals. A review of the history of taxation is included. Practice in tax return preparation and problem solving is provided.
Prerequisite Required: BUS 232
BUS 470 | Auditing (3 credit hours)
This course covers generally accepted auditing standards and procedures and the philosophy supporting them. Auditing techniques available to the independent public accountant are also studied.
Prerequisites Required: BUS 338 and BUS 342