201. Introduction to Financial Accounting (3) (F, W, Sp, Su) Includes business transactions, financial statements, uses of financial information, and international coverage. Corporations are emphasized, but partnerships and proprietorships are also covered. (Prerequisite: MATH 97 or equivalent, with a C- or better.)
203. Introduction to Managerial Accounting (3) (F, W, Sp, Su) Topics include product costing, fixed and variable costs, cost-volume-profit, budgeting, evaluation, international issues, and other information for decision making. (Prerequisite: MATH 110 or 106, or equivalent, and ACCT 201 with a C- or better.)
Note: All upper school courses in accounting except ACCT 321 are restricted.
301. Intermediate Accounting I (3) (F) Review of ACCT 201 and an in-depth study of applied accounting theory. Includes basic financial statements and international issues. (Prerequisites: ACCT 201 and 203 with a B- or better.)
302. Intermediate Accounting II (3) (W) A continuation of ACCT 301 with an emphasis on working capital items, plant assets, equity securities, and stockholders' equity, and related international issues. (Prerequisite: ACCT 301.)
312. Managerial Accounting (3) (F) Review of ACCT 203 and an in-depth study of managerial information used for decision making. Includes international dimensions of managerial accounting. (Prerequisites: ACCT 201 and 203 with a B- or better and MATH 221.)
321. Federal Tax I (3) (W) Study of federal income tax laws through the preparation of tax returns for U.S. citizens, residents and nonresident aliens. Introduction to international tax treaties. (Prerequisite: ACCT 301.)
356. Accounting Information Systems (3) (F) An introduction to contemporary accounting systems with an emphasis on accounting cycles and internal controls. (Prerequisite: ACCT 302.)
365. Auditing (3) (W, Sp) Introduction to U.S. and international generally accepted auditing standards with a focus on financial auditing technology. Auditor's Code of Professional Conduct is emphasized. (Prerequisite: ACCT 302.)
386. Advanced Financial Computing (3) (W) Development and enhancement of advanced financial computing skills utilizing spreadsheet applications and other accounting-specific software programs. (Prerequisite: ACCT 301.)
390R. Special Topics in Accounting (1-3) (Variable).
399R. Internship in Accounting (1-12) Maximum 12 (F, W, Sp, Su) Students may receive credit for applied experience in accounting. Prior approval must be obtained and a program coordinated by a faculty member and the on-site supervisor.
400. Intermediate Accounting III (3) (Sp) A continuation of Accounting 302 with an emphasis on debt securities, income tax effects, leases, pensions, accounting changes, disclosures, and related international issues. (Prerequisites: ACCT 302 and BUSM 301 or BUSM 302.)
440. International Accounting and Accounting Research (3) (F, W) Study of international accounting issues, accounting harmonization, and international standards; research skills in accounting regulations and financial reporting. (Prerequisite: ACCT 302.)
496R. Student Research (1 -3) (F, W, Sp) Supervised individual research for students who have been granted a student research and development associateship. (Required for all student research associates.)
