ACG 2XXX Survey of Accounting Principles . . . . . 3(3,0)
Survey of financial, cost, and managerial accounting principles. Available to non-business majors only.

ACG 2021 Principles of Financial Accounting . . . . . 3(3,0)
Introduction to financial accounting as an information and decision support system for users of financial information.

ACG 2071 Principles of Managerial Accounting . . . . . 3(3,0)
Role of accounting as a tool in decision making process within economic framework of the firm. Prerequisite: ACG 2021.

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 2948 Service Learning Field Study I . . . . . 1-3(VARIABLE)
Placement in community agency or other social organizational setting related to field of study. Supervision by faculty and agency. Students and faculty "customize" courses to fit a full range of services that are available in the setting. Student must be able to draw correlation between the discipline and field study. Journal and reflective experience paper are required. With the agreement of the student's faculty sponsor, a minimum of 4-6 hours per week must be done at the field site per semester hour of 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. Prerequisite: ACG 2071, CGS 2570.

ACG 3111 Intermediate Financial Accounting II . . . . . 3(3,0)
Continuation of ACG 3101. Prerequisite: ACG 3101 and FIN 3403.

ACG 3311 Applied Managerial Accounting . . . . . 3(3,0)
Designed to give students an opportunity to have their business decision making skills based on accounting information. Students will analyze cases involving various business situations. Topic areas to be covered include financial statement analysis, cost-volume- profit analysis, budgeting, performance evaluation, and special decision making. Prerequisite: ACG 2021 and ACG 2071.

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. Prerequisite: ACG 2071 and CGS 2570.

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 and STA 2023.

ACG 3401 Accounting Information Systems . . . . . 3(3,0)
Design of systems to capture, process and report accounting information. Prerequisite: ACG 3101 and ACG 3341.

ACG 3948 Service Learning Field Study II . . . . . 1-3(VARIABLE)
Placement in community agency or other social organizational setting related to field of study. Supervision by faculty and agency. Students and faculty "customize" courses to fit a full range of services that are available in the setting. Student must be able to draw correlation between the discipline and field study. Journal and reflective experience paper are required. With the agreement of the student's faculty sponsor, a minimum of 6-8 hours per week must be done at the field site per semester hour of credit.

ACG 3949 Cooperative Education . . . . . 1-2(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, and 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: ACG 3111.

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 4501 Governmental/Non-Profit Accounting . . . . . 3(3,0)
Accounting principles followed by municipal, institutional, and charitable organizations. Prerequisite: ACG 3111.

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 3111 or permission of instructor.

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, and 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 5255 Seminar in International Accounting . . . . . 3(3,0)
Exposes students to the complexities of international business, with primary focus on the various issues that impact accounting standards and reporting in different international settings. Prerequisite: ACG 3111, ACG 4201.

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 3111

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 non-profit organizations. Prerequisite: ACG 3351.

ACG 6309 Accounting Aspects of Business Policy Determination . . . . . 3(3,0)
Budgeting, profit planning, and controlling aspects of business policy determination. Prerequisite: ACG 5026.

ACG 6815 Seminar in Financial Accounting . . . . . 3(3,0)
A blend of traditional and contemporary accounting issues with focus on the development of financial accounting theory, the relationship of theory and research to standard setting, and discussion of current accounting standards. Involves examination of the objectives, measurement models, controversies, and philosophy of financial accounting. Prerequisite: ACG 3111.

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. Prerequisite: ACG 4652

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