- BUS–A 100 Basic Accounting Skills (1 cr.) A100 is an I-Core prerequisite and required of all business majors. Introduces students to the accounting and financial information environment of the firm. Presents information including (1) financial accounting, (2) auditing and assurance, (3) management accounting, and (4) tax accounting. Includes current real-world examples taken from the popular business press. Provides students with the foundation necessary for higher-level accounting courses.
- BUS–A 200 Foundations of Accounting (Non-majors) (3 cr.) Only for non-business majors. This course addresses the role of accounting in society and business, with a special emphasis on fundamental concepts and the basic design of accounting systems. For non-business majors who are interested in learning about how accounting affects their lives and businesses. Not open to business majors. No credit toward a degree in business. Students may not receive credit for both A200 and (A201 or A202).
- BUS–A 201 Introduction to Financial Accounting (3 cr.) P: A100. Students cannot receive credit for both A201 and (A205 or A200). A201 is an I-Core prerequisite and required of all business majors. Provides balanced coverage of the mechanics, measurement theory, and economic context of financial accounting. Strikes a balance between a preparer's and a user's orientation, emphasizing that students must understand both how transactions lead to financial statements (preparer's orientation) and how one can infer transactions given a set of financial statements (user's orientation). Relies on current, real-world examples taken from the popular business press. First part of the course introduces students to the financial accounting environment, financial statements, the accounting cycle, and the theoretical framework of accounting measurement. Second part of the course covers the elements of financial statements, emphasizing mechanics, measurement theory, and the economic environment.
- BUS–A 202 Introduction to Managerial Accounting (3 cr.) P: A100. Students cannot receive credit for both A202 and (A207 or A200). A202 is an I-Core prerequisite and required of all business majors. Concepts and issues associated with the accounting and management of business; particular emphasis is given to understanding the role of accounting in product costing, strategic decisions, costing for quality, cost-justifying investment decisions, and performance evaluation and control of human behavior.
- BUS–A 205 Honors Introduction to Financial Accounting (3 cr.) P: A100 and students must be admitted to the Hutton Honors College or the Business Honors Program. Credit not given for both A205 and (A201 or A200). A205 substitutes for A201, an I-Core prerequisite that is required of all business majors. Concepts and issues associated with corporate financial reporting; particular emphasis is placed on understanding the role of financial accounting in the economy, how different accounting methods affect financial statements, and developing a basis for lifelong learning.
- BUS–A 207 Honors Introduction to Managerial Accounting (3 cr.) P: A100 and students must be admitted to the Hutton Honors College or the Business Honors Program. Credit not given for both A206 and (A202 or A200). A207 substitutes for A202, an I-Core prerequisite that is required of all business majors. This course is about developing and using measurement systems to support firms' internal decision making. The course shows students how accounting information fits into the dynamics of managing a complex entity and provides students with a conceptual framework for using managerial accounting practices to solve economic problems.
- BUS–A 310 Management Decisions and Financial Reporting (3 cr.) P: (A201 or A205) and (A202 or A207), each course with a grade of C or better. Credit not given for both A310 and (A311 or A312). Accounting majors must take A311 and A312 (not A310). Provides students with a thorough understanding of the theoretical foundations underlying financial reporting, the rules used by accountants to measure the effects of business decisions and to report the effects to external parties, the use of judgment in financial reporting, and the transformation of cash flow decisions into accrual-based and cash-based financial statements. Students are expected to develop technical, analytical, and interpretive skills related to economic transactions and accrual-based financial statements.
- BUS–A 311 Intermediate Accounting (3 cr.) P: (A201 or A205) and (A202 or A207), each course with a grade of C or better. Credit not given for both A311 and A310. Provides students with a thorough understanding of the theoretical foundations and mechanics underlying financial reporting. This rigorous course is suitable for students seeking a career in accounting or finance. The course's primary objective is to give students the tools necessary to understand and execute appropriate accounting procedures, with an appreciation of the broader context in which accounting information is produced and utilized. A311 provides an overview of the financial statements and then focuses in more detail on revenue recognition, current assets, long-term assets, and accounting for investments.
- BUS–A 312 Intermediate Accounting II (3 cr.) P: A311 with a grade of C or better. Credit not given for both A312 and A310. Provides students with a thorough understanding of accounting for long-term liabilities and debt investment, stockholders' equity, and preparation of cash flow statements. Course's first objective is to give students the tools necessary to understand and execute appropriate accounting procedures. Course's second objective is to help students understand the process through which accounting standards are determined and to evaluate the outcomes of that process from the perspectives of managers, shareholders, auditors, and others. Students will learn to assess competing accounting theories and methods from multiple perspectives.
- BUS–A 324 Cost Management (1.5 cr.) P: (A201 or A205) and (A202 or A207), each course with a grade of C or better. Credit not given for both A324 and A325. Accounting majors must take A325 (not A324). Product costing and strategic cost management. Covers several accounting systems and techniques that ascribe costs to products, services, and other activities, and the costing systems' potential effects on business decisions in light of a firm's strategic, technological, and environmental position. Particular emphasis is placed on interpretation of the numbers and analyses generated by various accounting systems.
- BUS–A 325 Cost Accounting (3 cr.) P: (A201 or A205) and (A202 or A207), each course with a grade of C or better. Credit not given for both A325 and A324. Enables the student to prepare, use, and critically evaluate management accounting information for purposes of strategic decision making, planning and control, product costing, and performance measurement and evaluation. Particular emphasis is placed on interpretation of the numbers and analyses generated by various accounting systems in order to make effective managerial decisions.
- BUS–A 327 Tax Analysis (1.5 cr.) P: (A201 or A205) and (A202 or A207), each course with a grade of C or better. Credit not given for both A327 and A329. Accounting majors must take A329 (not A327). Provides a business framework for tax planning and decision making. Applications include selection of savings vehicles for individuals, comparison of business entities, compensation tax planning, and international tax planning.
- BUS–A 329 Taxes and Decision Making (3 cr.) P: (A201 or A205) and (A202 or A207) each course with a grade of C or better. Credit not given for both A329 and A327. Provides a business framework for tax planning and decision making based on discounted, after-tax cash flows. Technical tax topics are covered within the context of the framework.
- BUS–A 337 Accounting Information Systems (3 cr.) P: I-Core. The course’s primary objective is to build upon, extend, and facilitate the integration of business and technical knowledge to help students succeed as managers in a technology-intensive, corporate environment. Through the use of a variety of cases, the course enables students to understand how information technology can be used to achieve competitive advantage, and to improve decision making, business processes, operations, and organizational design. Taught concurrently with BUS-S 400; Accounting and ODT majors may use either course.
- BUS–A 422 Advanced Financial Accounting I (3 cr.) P: A312 or A 310 with a grade of C or better. Generally accepted accounting principles as applied to partnership accounting, business combinations, financial reporting for combined entities, foreign-currency and hedging issues, derivatives, segment reporting and goodwill allocation/impairment. Particular emphasis is given to consolidated financial statements.
- BUS–A 424 Auditing & Assurance Services (3 cr.) P: A312 with a grade of C or better. Objectives of course are to provide students with an understanding of: (1) the auditing environment and professional ethics; (2) audit reports and the conditions under which alternatives are used; (3) basic auditing concepts; (4) audit evidence and documentation; (5) analytical reviews; (6) the audit risk model; (7) review and documentation of internal controls; (8) audits of cycles; (9) statistical sampling; and (10) audit objectives and audit procedures for mechanized systems. Emphasis is on the conceptual development of the subject matter, the nature of professional practice, and the technology of auditing.
- BUS–A 437 Advanced Management Accounting (3 cr.) P: A325 with a grade of C or better. Objective of course is to provide students with advanced managerial accounting knowledge and skills. Emphasis is on strategic decision making and management control systems. Students will provide case analyses and presentations.
- BUS–A 490 Independent Study in Accounting (1–3 cr.) P: Consent of department chairperson and of instructor. Supervised individual study and research in student's special field of interest. Student will propose the investigation desired and, in conjunction with the instructor, develop the scope of work to be completed. Comprehensive written report required.
- BUS–C 301 Communication for Accountants (1 cr.) P: C204 or X204 with a grade of C or better. For Accounting majors only. This course is restricted to and required for all accounting majors and is intended to develop proficiency in written communication skills. It prepares students to write strategic, effective, and ethical messages in managerial or tax accounting contexts.
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