Current Term Classes - Accounting

Spring 2018

Spring class registration opens on December 1.  

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 5250: Advanced Auditing
Online Synchronous | Thursdays, 6:30-9:45pm | Jan 18-Apr 26
Builds on the concepts and practice examples from introductory auditing to provide students with an in-depth understanding of professional standards, the audit process, advanced audit techniques, and the auditor’s role in ensuring that publicly issued financial statements are fairly presented. Prerequisite: ACCT 5210.
Richard Evans | 3 GR credits | Elective

ACCT 5310: Selected Topics in Advanced Accounting
Online Synchronous | Mondays, 6:30-9:45pm | Jan 22-Apr 30
Studies accounting and financial reporting for partnerships, business enterprise segments, home office/branch office, foreign transactions and translation, business combinations, and other intercorporate investments and consolidated statements.  Prerequisite: ACCT 3120.
Gary Brooks | 3 GR credits | Elective

ACCT 5410: Fraud Examination
Online Asynchronous* | Available Jan 22-Apr 30 | Synchronous sessions TBD. 
Focuses on the principles and methodology of fraud detection and deterrence. Examines how and why occupational fraud is committed, how fraudulent conduct can be deterred, and how allegations of fraud should be investigated and resolved. Prerequisite: ACCT 3120 Intermediate Accounting II.
Brent Tabor | 3 GR credits | Elective

ACCT 5460: Federal Taxation II
Online Synchronous | Tuesdays, 6:30-9:45pm | Jan 23-May 1
Analyzes the federal income tax law and its application to corporations, shareholders, partnerships, partners, estates, and gift transactions.  Prerequisite: ACCT 4450.
Gary Dittmer | 3 GR credits | Elective

ACCT 2010: Introductory Accounting I
Online Asynchronous* | Available Jan 22-Apr 30  | 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 | Jan 22-Apr 30
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 | Jan 23-May 1
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 | Jan 18-Apr 26
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 | Jan 23-May 1
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 | Jan 22-Apr 30
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

*Some online, asynchronous courses include synchronous sessions. Attendance at these live synchronous sessions is strongly encouraged, but each session will be recorded for students’ future listening (at no penalty) if they are not able to attend the live session.