Basic financial accounting principles for summarizing, classifying, recording and reporting financial activity. Conceptual approach with emphasis on problem solving skills.

ACG 2011 Principles of Accounting II . . . . . 3(3,0)

Continuation of ACG 2001.

ACG 2450 Accounting Applications for the Microcomputer . . . . . 3(3,0)

Introduction to the use of microcomputers in accounting. Involves orientation to the microcomputer and hands-on lab applications of standard financial and accounting software packages. Finance and accounting majors only.

ACG 3024 Financial Accounting Foundations Review . . . . . 3(3,0)

Review of basic financial accounting principles and practices. Finance and accounting majors only. No upper-level credit.

ACG 3101 Intermediate Financial Accounting I . . . . . 3(3,0)

Accounting principles and financial accounting practices. Particular emphasis on analysis of balance sheet accounts through problem solving.

ACG 3111 Intermediate Financial Accounting II . . . . . 3(3,0)

Continuation of ACG 3101. Prerequisite: FIN 3403.

ACG 3303 Accounting for Managerial Control . . . . . 3(3,0)

Role of accounting as a tool in decision-making process within economic framework of the firm. Available to MBA students and non-majors only. Prerequisite: ACG 2001 & ACG 2011.

ACG 3341 Cost Accounting and Control I . . . . . 3(3,0)

Cost accounting principles and managerial accounting practices. Concentration on job order and process costing, elements of cost, cost of quality, and activity accounting.

ACG 3351 Cost Accounting and Control II . . . . . 3(3,0)

Cost accounting principles and managerial accounting practices - continuation of ACG 3341. Coverage of budgeting process, standard costing, cost-volume-profit analysis, generation and use of accounting information in managerial decision-making. Prerequisite: ACG 3341.

ACG 3401 Accounting Information Systems . . . . . 3(3,0)

Design of systems to capture, process and report accounting information. Prerequisite: ACG 3101, ACG 3341, FIN 3403.

ACG 3949 Cooperative Education . . . . . 12(Variable)

Terms of alternating full-time or consecutive parallel terms of practical experience in the intended field. Reinforcing academic preparation; confirming educational and career goals; personal and professional development; early start in career; earnings toward self-support improved employability. (See program description under Cooperative Education) Prerequisite: permission of director of Cooperative Education.

ACG 4151 Accounting Theory . . . . . 3(3,0)

Critical evaluation of broad framework of financial accounting theory. Prerequisite: senior standing.

ACG 4201 Advanced Financial Accounting . . . . . 3(3,0)

Problems in external financial reporting including business combinations and consolidated financial statements, foreign operations and partnerships. Prerequisite: ACG 3111.

ACG 4451 Accounting Systems and EDP I . . . . . 3(3,0)

Special problems in the design, development and implementation of computerized accounting systems. Practice in processing information to achieve specific requirements of the business in a hands-on, minicomputer lab environment. Internal controls and integrated systems concepts for financial accounting applications are emphasized. Prerequisite: ACG 3401.

ACG 4461 Accounting Systems and EDP II . . . . . 3(3,0)

Continuation of ACG 4451 with emphasis on manufacturing accounting applications. Prerequisite: ACG 4451.

ACG 4501 Governmental/Non-Profit Accounting . . . . . 3(3,0)

Accounting principles followed by municipal, institutional and charitable organizations.

ACG 4652 Auditing . . . . . 3(3,0)

Philosophy of financial auditing by public accountant techniques and procedures to investigate and appraise accounting systems and financial statements types of opinions, current literature and official pronouncements ethical and legal implications. Prerequisite: ACG 3111, ACG 3401.

ACG 4831 Ethical Issues in Accounting . . . . . 3(3,0)

Case studies are used to develop basic reasoning skills needed to apply ethical principles to moral judgments in a variety of situations. Prerequisite: ACG 3101, ACG 3111.

ACG 4949 Cooperative Education . . . . . 0(Variable)

Terms of alternating full-time or consecutive parallel terms of practical experience in the intended field. Reinforcing academic preparation; confirming educational and career goals; personal and professional development; early start in career; earnings toward self-support improved employability. (See program description under Cooperative Education) Prerequisite: Master level student permission of director of Cooperative Education.

ACG 5026 Financial Accounting Survey . . . . . 3(3,0)

Introduction to financial accounting principles and practices. Conceptual approach taken coupled with emphasis on problem-solving techniques. Designed as a foundation course for M.B.A. students.

ACG 5658 Governmental Auditing . . . . . 3(3,0)

Study of the principles and practice of auditing in the state and local government (SLG) environment. Emphasis on financial and performance auditing in compliance with AICPA and GAO audit standards and on audits of Federal financial assistance under the Single Audit Act. Prerequisite: ACG 2001.

ACG 6308 Advanced Managerial Accounting . . . . . 3(3,0)

Management control and behavior, control structures, responsibility accounting, cost/profit/investment centers, budgets and performance evaluation, control of projects, control in service and nonprofit organizations.

ACG 6309 Accounting Aspects of Business Policy Determination . . . . . 3(3,0)

Budgeting, profit planning, and controlling aspects of business policy determination. Accounting valuation, efficient markets, forecasting, income smoothing, human information processing, decision models, empirical studies in financial decision-making, philosophy of accounting. Course stresses accounting theory as is/should be in practice. Prerequisite: ACG 2001 and ACG 2011 or ACG 5026.

ACG 6815 Seminar in Contemporary Accounting Research . . . . . 3(3,0)

Accounting valuation, efficient markets, forecasting, income smoothing, human information processing, decision models, empirical studies in financial decision-making, philosophy of accounting. Course stresses accounting theory as is/should be in practice.

ACG 6856 Advanced Auditing . . . . . 3(3,0)

Current professional practice, with emphasis on transaction cycles, risk analysis and the body of professional literature, including pronouncements of the Auditing Standards Board.

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