Current Term Classes - Accounting

Fall 2017

Fall class registration opens on August 7.  

The School of Continuing and Professional Studies may cancel, modify, or make substitutions for any published class or program, may change instructors, and may change the dates and times a class is offered. The information published here and in the catalog is subject to change. For the most up-to-date and complete information, please use the SIS Class Search.  

ACCT 5210: Introductory Auditing
Online Synchronous | Thursdays, 6:30-9:45pm | Aug 24-Nov 30
Examines auditing methodology through a study of auditing standards. Includes the nature of evidence, program planning, work papers, internal control evaluation, types of audit tests, and audit reports. Prerequisite: ACCT 3120.
Richard Evans | 3 GR credits | Required

ACCT 5330: Accounting for Non-Business Organizations
Online Synchronous | Tuesdays, 6:30-9:45pm | Aug 22-Dec 5
Financial accounting for governmental and non-profit organizations. Studies the theory and techniques of accounting and reporting for various funds and groups of accounts. Prerequisite: ACCT 3120.
Richard Evans | 3 GR credits | Elective

ACCT 5460: Federal Taxation II
Online Synchronous | Wednesdays, 6:30-9:45pm | Aug 23-Nov 29
Analyzes the federal income tax law and its application to corporations, shareholders, partnerships, partners, estates, and gift transactions.  Prerequisite: ACCT 4450.
Brent Tabor | 3 GR credits | Elective 

ACCT 5470: Forensic Accounting
Online Asynchronous* | Available Aug 23-Nov 29 | *Synchronous Sessions Wednesdays, 6:30-9:45pm | Aug 30, Sep 13, 27, Oct 11, 25, Nov 8, 22
Analyzes the various forensic accounting techniques and investigative strategies used in forensic examinations; covers uses of accounting information systems in fraud detection, the nature of financial statement fraud as well as the framework for detecting fraudulent financial reporting, and the importance of internal controls in fraud prevention. Prerequisite: ACCT 3120
Wendy Achilles | 3 GR credits | Elective

ACCT 2010: Introductory Accounting I
Online Asynchronous* | Available Aug 22-Dec 5 | * Synchronous sessions TBD. 
Designed to introduce students to the language of business, the course begins with the role of financial data in contemporary society, proceeds to develop the accounting model for capturing financial data, and finishes with the problems of measuring and reporting income, assets, liabilities, and equities.
Marshall Kasten | 3 UG credits | Required

ACCT 2020: Introductory Accounting II
Online Synchronous | Mondays, 6:30-9:45pm | Aug 28-Dec 4
Continuation of ACCT 2010. Approximately one third of the course deals with additional financial accounting topics, emphasizing managerial considerations and financial analysis. Cost accumulation, allocation, and product cost methods are studied in a manufacturing setting. Matters such as evaluation of performance planning, cost behavior, and special decisions are emphasized.  Prerequisite: ACCT 2010.
Noel Montesa | 3 UG credits | Required

ACCT 3110: Intermediate Accounting I
Online Synchronous | Tuesdays, 6:30-9:45pm | Aug 22-Dec 5
An intensive study of the generally accepted accounting principles for asset valuation, income measurement, and financial statement presentation for business organizations, and the processes through which these principles evolve. Prerequisite: ACCT 2020.
Leon Hutton | 3 UG credits | Required

ACCT 3120: Intermediate Accounting II
Online Synchronous | Thursdays, 6:30-9:45pm | Aug 24-Nov 30
Continuation of ACCT 3110, emphasizing accounting for the equities of a firm’s investors and creditors. Covers special problem areas in financial accounting including accounting for leases, pensions, and income taxes. Prerequisite: ACCT 3110.
Nammy Lee | 3 UG credits | Required

ACCT 3140: Cost Accounting
Online Synchronous | Tuesdays, 6:30-9:45pm | Aug 22-Dec 5
Addresses analysis of cost behavior and volume profit relationships; responsibility accounting and reporting flexible budgets; and the use of standard costs to guide and control performance.
Prerequisite: ACCT 2020.
William Cardine | 3 UG credits | Required

ACCT 4450: Federal Taxation I
Online Synchronous | Mondays, 6:30-9:45pm | Aug 28-Dec 4
An analysis of the federal income tax law and its application to individuals. A study is made of problems covering personal and business tax situations. Several cases are assigned for which the student prepares illustrative tax returns. Prerequisite: ACCT 2020 or instructor permission.
Gary Dittmer | 3 UG credits | Elective

ACCT 4700: Federal Accounting
Online Synchronous | Wednesdays, 6:30-9:45pm | Aug 23-Nov 29
Provides a comprehensive overview of accounting principles, terminology, concepts, and standards unique to federal accounting to include an analysis and discussion of the laws, regulations, rule-setting organizations, and policies leading to current day federal accounting and reporting practices. Requisite: ACCT 2020
Leon Hutton | 3 UG credits | Elective