Course Listings/Descriptions ACG - Accounting, General

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

ACG 2071 Principles of Managerial Accounting . . . . . 3(F,S,SS)
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 (CALL DEPT)
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 . . . . . 3(F,S,SS)
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. Permission of instructor is required.

ACG 3XXX Accounting for Non-Majors . . . . . 3(F,S,SS)
Coverage of financial, managerial, and cost accounting topics with an emphasis on uses of accounting information; available to non- business majors only.

ACG 3101 Intermediate Financial Accounting I . . . . . 3(F,S,SS)
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(F,S,SS)
Continuation of ACG 3101. Prerequisite: ACG 3101 and FIN˙3403.

ACG 3172 Financial Accounting Topics . . . . . 3(F,S)
Explain/analyze complexities of leases, pensions, income taxes, long-term debt, long-term investments, stockholders' equity, accounting changes, and other financial components from a financial statement user perspective. Prerequisite: ACG 2021, ACG 2071, ECO 2013, ECO 2023, FIN 3403.

ACG 3311 Applied Managerial Accounting . . . . . 3(F,S,SS)
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(CALL DEPT)
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 3343 Cost Accounting . . . . . 3(F,S)
Designed to provide students with the skills to prepare accounting information for use in the management decision making process. Contains material on accounting system design, budgeting, standard costing, direct costing, performance evaluation, and use of accounting information. Prerequisite: ACG 2071, ECO 2023, STA 2023, CGS 2570, MAC 2233.

ACG 3351 Cost Accounting and Control II . . . . . 3(CALL DEPT)
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(F,S,SS)
Design of systems to capture, process and report accounting information. Prerequisite: ACG 3101.

ACG 3948 Service Learning Field Study II . . . . . 3(F,S,SS)
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. Permission of instructor is required.

ACG 3949 Cooperative Education . . . . . 2(F,S,SS)
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). Graded on satisfactory/unsatisfactory basis only. Permission of the director of Cooperative Education is required.

ACG 4XXX E-Ccounting: Accounting in an Electronic Business Environment . . . . . 3(F,S)
The business world is undergoing rapid changes today. These changes are made possible by the ever-increasing sophistication of technology. As the business world changes, so to must the educational experience of university business students. E-Ccounting: Accounting in an Electronic Business Environment is a new course to be offered in the Department of Accounting and Finance to address the changing business environment as it specifically relates to the account functions in business. This is an elective course in the E-Business minor. Prerequisite: GEB 3XXX (E-Business I: Systems Fundamentals of E-Business), GEB 4XXX(Advanced E-Business: Business to Business), GEB 4XXX(Advanced E-Business: Business to Consumer), ACG 2021, ACG 2071

ACG 4XX1 Accounting Internship . . . . . 6(F,S,SS)
Supervised field practicum in accounting-related position. May include activities in professional accounting, accounting information systems, or controllership. Graded on satisfactory/unsatisfactory basis only. Permission of the Intern Advisor is required. Prerequisite: ACG 3101.

ACG 4151 Accounting Theory . . . . . 3(F,SS)
Critical evaluation of broad framework of financial accounting theory. Prerequisite: ACG 3111.

ACG 4201 Advanced Financial Accounting . . . . . 3(F,S,SS)
Problems in external financial reporting including business combinations and consolidated financial statements, foreign operations, and partnerships. Prerequisite: ACG 3111.

ACG 4403 Intermediate AIS . . . . . 3(F,S)
Designed to bridge the gap between the theory and practice of accounting information system analysis, design, and implementation. Gives students hands-on experience in the major activities related to analyzing, designing, implementing, and using accounting information systems. Students will utilize current hardware and software to stimulate real- world business experience by allowing them to evaluate, create, and maintain an accounting information system. Prerequisite: ACG 3401 and either ISM 3011 or MAR 3370.

ACG 4411 AIS Special Topics . . . . . 3(F,S)
Designed to expose students to emerging AIS trends, technologies, and practices. Course readings and projects designed to prepare students to: analyze and evaluate AIS-related technologies, activities, and concepts, within the scope of the rapidly changing AIS environment; and participate in advanced AIS research. Prerequisite: ACG 3401 and either ISM 3011 or MAR 3370.

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

ACG 4652 Auditing . . . . . 3(F,S,SS)
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(CALL DEPT)
Case studies are used to develop basic reasoning skills needed to apply ethical principles to moral judgments in a variety of situations. Permission is required. Prerequisite: ACG 3111.

ACG 4949 Cooperative Education . . . . . 0(F,S,SS)
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). Graded on satisfactory/unsatisfactory basis only. Must be a master level student and permission of director of Cooperative Education is required.

ACG 5026 Financial Accounting Survey . . . . . 3(F,S,SS)
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(CALL DEPT)
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 Non-Profit Accounting & Auditing . . . . . 3(S,SS)
Study of the principles and practices of fund accounting and auditing in the state and local government (SLG) environment. The first part provides the student with fundamentals of fund accounting in a state and local government environment. The second part emphasizes financial and performance auditing in compliance with AICPA and GAO audit standards and on audits of Federal financial assistance under the Single Audit Act. Senior Standing is required.

ACG 5807 Special Topics in Accounting . . . . . 3(SS)
The objective is to provide exposure to (1) recent issues and developments in financial accounting, and (2) the more significant traditional areas of financial accounting that are of continuing interest. Conducted in a seminar format focusing on current events, areas of continuing controversy, and topics not receiving extensive coverage elsewhere in the curriculum. The content centers on accounting literature. Text book not required. Topics covered include modeling and corporate bankruptcy, standards overload, other off-balance sheet financing, leases, deferred income taxes, intangible assets, comprehensive income, pensions, post-retirement benefits, post-employment benefits, contingencies, business restructuring, inflation accounting, investments and derivatives, environmental remediation, segment reporting present value based measurements, domestic and international standard setting, and business combinations. Senior standing is required.

ACG 6308 Advanced Managerial Accounting . . . . . 3(S)
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 3343.

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

ACG 6405 Accounting Information Systems . . . . . 3(F)
A seminar for the study of contemporary accounting system topics with an emphasis on internal controls. Primary emphasis is placed on an accounting system design project. Prerequisite: ACG 3401.

ACG 6805 Seminar in Financial Accounting . . . . . 3(CALL DEPT)
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(F)
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