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)
Prerequisite: ACG 2021.
Role of accounting as a tool in decision making process within economic framework of the firm.

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 3082 Accounting for Non-Majors . . . . . 3(F,S)
Coverage of financial, managerial, and cost accounting topics with an emphasis on uses of accounting information; available to nonbusiness majors only.

ACG 3101 Intermediate Financial Accounting I . . . . . 3(F,S,SS)
Prerequisite: ACG 2071, CGS 2570.
Accounting principles and financial accounting practices. Particular emphasis on analysis of balance sheet accounts through problem solving.

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

ACG 3172 Financial Accounting Topics . . . . . 3(F,S)
Prerequisite: ACG 2021, ACG 2071, ECO 2013, ECO 2023, FIN 3403.
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.

ACG 3311 Applied Managerial Accounting . . . . . 3(F,S,SS)
Prerequisite: ACG 2021 and ACG 2071.
Gives students an opportunity to have basic business decision making skills 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.

ACG 3343 Cost Accounting . . . . . 3(F,S,SS)
Prerequisite: ACG 2071, ECO 2023, STA 2023, CGS 2570, MAC 2233.
Provides 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.

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

ACG 3949 Cooperative Education 1-2(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 4151 Accounting Theory . . . . . 3(F,SS)
Prerequisite: ACG 3111.
Critical evaluation of broad framework of financial accounting theory.

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

ACG 4403 Intermediate AIS . . . . . 3(F,S)
Prerequisite: ACG 3401 and either ISM 3011 or MAR 3370.
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.

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

ACG 4452 e-Ccounting: Accounting in an Electronic Business Environment . . . . . 3(CALL DEPT)
Prerequisite: ISM3011, GEB 4134, GEB 4135, ACG 2021, ACG 2071.
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.

ACG 4501 Governmental/Non-Profit Accounting . . . . . 3(F)
Prerequisite: ACG 3101.
Accounting principles followed by municipal, institutional, and charitable organizations.

ACG 4652 Auditing . . . . . 3(F,S,SS)
Prerequisite: ACG 3111, ACG 3401.
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.

ACG 4941 Accounting Internship . . . . . 1-6(F,S,SS)
Prerequisite: ACG 3101.
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 is required.

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 coupled with emphasis on problem-solving techniques. Designed as a foundation course for M.B.A. students.

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)
Provides 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, 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 6255 Seminar in International Accounting . . . . . 3(SS)
Prerequisite: ACG 3111, ACG 4201.
Examines the managerial and financial accounting function from an international perspective, focusing on the flow of information in multiple currencies, compliance with reporting requirements in the United States and abroad, and controlling the use of corporate assets through reports and audits.

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

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

ACG 6405 Accounting Information Systems . . . . . 3(F)
Prerequisite: ACG 3401.
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.

ACG 6805 Seminar in Financial Accounting . . . . . 3(S)
Prerequisite: ACG 3111.
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. Examines the objectives, measurement models, controversies, and philosophy of financial accounting.