29:010:204.    Introduction to Managerial  Accounting (3)
Prerequisites:  29:010:203, 29:220:101,102   
Fundamental principles of cost and managerial accounting applied to manufacturing and service enterprises.  Includes and introduction to cost behavior, managerial decision model, cost and budgetary planning and control, standard costing, analysis of variance, job order and process costing terms, cost allocation, and responsibility accounting.  Introduction to the new manufacturing environment , including activity base costing.   

29:010:304.    Cost and Quality Management (3)  
Prerequisite:  29:010:204   
In-dept coverage of the new manufacturing environment; activity-based costing, cost and quality management, material resource planning, and strategic performance measures.   

29:010:305-306.  Intermediate Accounting I, II (3, 3)   
Prerequisites:  29:010:203 and junior standing   
Advanced application of accounting principles to the accounting and reporting as asset, liability, and equity accounts and the financial statements.  Includes coverage of professional pronouncements related to proper reporting and disclosure of financial information.  The conceptual framework of accounting, current and non current assets and liabilities, stockholders' equity, leases, pensions, earnings per share, deferred taxes, and stock options are included.   

29:010:319.  Business Law I: Introduction to Business Law and Government Regulation (3)   
Prerequisite:  Sophomore standing.   
Topics include an introduction to the legal framework of business and the law of contracts and negotiable instruments.  Extensive coverage of government regulation relating to the environment, consumer protection, hiring practices, and occupational safety.   

29:010:320.  Business Law II: Uniform Commercial Code (3)   
 Prerequisite:  29:010:319.   
Topics include torts, personal property, bailments, contract law, commercial paper, and secured transactions under the Uniform Commercial Code.  Coverage of partnerships and corporations, bankruptcy, agency principles, insurance, real property, and estate matters.   

29:010:413.  Federal Tax I:  Fundamentals of Federal Income Taxation (3)   
Prerequisites:  29:010:305-306 and senior standing.   
Introduction to basic concepts of federal income taxation as applied to individuals and corporations, including the tax formula, accounting methods, property transactions, income determination, deductions and losses, tax credits, and the alternative minimum tax.  Structure of the U.S. Tax system and tax law including the tax research process.   

29:010:414.  Federal Tax II:  Advanced Corporate Issues (3)   
Prerequisite:  29:010:413.   
In depth coverage of corporate tax issues, including the tax effects of stock issuance, corporate tax issues, including the tax effects of stock issuance, corporate distributions, redemptions, and corporate liquidations.  Overview of tax law including the tax research process.   

29:010:423.  Accounting for Business Combinations (3)   
  Prerequisites:  29:010:305-306 and senior standing.   
Accounting for mergers and acquisitions, pooling and purchase methods, accounting for goodwill, and the equity method.  foreign subsidiaries and accounting for foreign currency translation and transaction.   

29:010:424.  Auditing I: Internal Auditing (3)   
Prerequisites:  29:010:305-306 and senior standing.   
In-depth analysis of internal audit procedures and internal control procedures.  Analytical review procedures, reconciliation and account analyses, tests for reasonableness, and verification and fraud analysis.   

29:010:425.  Auditing II: External Auditing (3)   
Prerequisite:  29:010:424.  Strongly recommended for students taking the 
Certified Management Accounting (C.M.A.)  Examination.   Types of external audits, duties and responsibilities of the external auditor, concepts of audit evidence, and analytical review and validation procedures.  statistical sampling discussed.  Generally accepted Auditing Standards (GAAS) given extensive coverage.  Use of computers in auditing is presented.   
                                  
29:010:444.  Government and Not-For-Profit Accounting and Auditing (3)   
 Prerequisites:  29:010:305-306 and senior standing.  Strongly recommended for students taking the Cerified Management Accounting (C.P.A.)  Examination. 
Principles of fund accounting, analysis of financial management systems applicable to governmental units and other not-for-profit organizagions. Overview of authoritative pronouncements and generally accepted Auditing Standards (GAAS) for financial and cmpliance audits of governmental and other not-for-porfit organizations, their programs, activities, and functions.   

29:010:445.  Controllership, Budgeting, and Strategic Planning (3)   
Prerequistie:  29:010:304 and senior standing.   
Budgeting and forecasting, statement analysis, cash and investment management, strategic planning, product strategy, and establishing corporate policy and procedures, Consideration also given to SEC compliance, leadership, teamwork, and managing in croww-functional environments.   

29:010:446.  Financial Statement Analysis:  Use of Financial Data for Decision Making (3)   
Prerequistie:  29:010:305-306 and senior standing.   
Factors that affect the critical examination and interpretation of financial statements.  Impact of GAAP accounting and reporting standards on decision making and investment and credit decisions.  Integration of concepts from economics, finance, accounting, and business strategy.  Sythesis through case analysis.   

29:010:450.  Business and Accounting Seminar (3)   
Prerequistie:  Senior standing.  Proper business attire is required for attendance each class period.  
Capstone course for the program.  Advanced accounting theory and current topics and events in business and management, with particular emphasis on the accounting implications of these current events.  Guest lecturers, cases, and team research projects and presentations used throughout the course.   
                                  
29:010:485.  Computer-Augmented Accounting (3)   
Prerequistie:  29:623:220 and senior standing.   
Integration of computerized accounting software with the basicprinciples and procedures of accrual accounting.  Examines the functioning of medern computerized accounting systems.  Computer accounting applications include general ledger, accounts reecivable, accounts payable, invoicing, payroll, inventory, and job costs.  Introduction to Internet technology and accounting resources on the Internet is provided.   
                                  
29:010:493.  Contemporary Accounting Problems (3)   
In-depth analysis of current issues in accounting, auditing, and tax topics determined by the instructor.   

29:010:496.  Accounting Internship (3)   
Prerequistie:  29:010:203, 204 and junior standing.   
Internship program for three months at a participating corporation.  Evaluation by staff executives of the participating organizagion determines final grade in the course.   

29:010:497.  Accounting Cooperative (BA)   
Prerequistie:  29:010:203, 204 and junior standing.   
Internship program for six months at a participating corporation.  Evaluation by staff executives of the participating organizaion determines final grade in the course.   

29:010:498.  Independent Study in  Accounting (3)   
Prerequistie:  Permission of department chairperson and instructor.  Restricted to accounting mafors or minors with senior standing.  May not be used as a substitute for any department requirements.  Asubstantial research profect is a substitute for any departmental requirements.  A substantial research profect is conducted and a final term paper is required in order to fulfill course requirements.   
 

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