Accounting
Carol Lawrence, Chair
Professor Geiger
Associate Professors Clikeman, Hoyle, Lawrence, Sanborn, Slaughter, Vendrzyk, Walden
Mission-Accounting Department
The mission of the accounting department of the Robins School of Business is to achieve and maintain a reputation for excellence in accounting education at the undergraduate level by combining superior instruction with relevant supporting intellectual inquiry and supportive practical experience, and to provide appropriate graduate experiences to enhance the goal of liberally educated professionals.
The Accounting Major
Note: A grade point average of no less than 2.0 in the accounting coursework comprising the major is required.
21.5 units, including
The pre-business curriculum outlined above
The business core curriculum outlined above
ACCT 301-302 Intermediate Financial Accounting I, II
ACCT 305 Cost and Managerial Accounting
ACCT 307 Accounting Information Systems
ACCT 311 Advanced Financial Accounting
ACCT 312 Federal Taxation
ACCT 317 Auditing
Substitutions in the accounting major are permitted if approved by the chair of the accounting department.
The Accounting Concentration
The accounting concentration is available only to students enrolled full time in the Robins School of Business with another concentration in economics, finance, international business, management, or marketing.
A minimum of 4 courses and maximum of 6 courses in addition to the pre-business and business core described above, chosen from
ACCT 301 Intermediate Financial Accounting I (required)
Three to five courses additional, chosen from
- ACCT 302 Intermediate Financial Accounting II
- ACCT 305 Cost and Managerial Accounting
- ACCT 310 Financial Statement Analysis
- ACCT 311 Advanced Financial Accounting
- ACCT 312 Federal Taxation
- ACCT 313 Advanced Federal Taxation
- ACCT 315 International Accounting Issues
- ACCT 316 Advanced Managerial Accounting
- ACCT 317 Auditing
- ACCT 318 Advanced Auditing
Notes: ACCT 301 is required in the concentration. ACCT 307 cannot be used for the concentration. Some of the accounting courses are not offered every semester or every year. Many of the upper-level accounting courses have prerequisites that should be taken into account when planning your curriculum.
Courses
ACCT
201 Fundamentals of Financial Accounting
Basic theory, concepts, and procedures necessary to develop and interpret financial (external) accounting reports.
Unit(s): 1
ACCT
202 Fundamentals of Managerial Accounting
Basic theory, concepts, and procedures necessary to develop and interpret managerial (internal) accounting reports.
Prerequisite(s): Accounting 201.
Unit(s): 1
ACCT
301-302 Intermediate Financial Accounting I-II
Instruction on technical development of primary aspects of the income statement, balance sheet, and statement of cash flows. Teaching methodologies include group work, class discussion, computer and written assignments, problem-solving exercises, and a community volunteer project, as well as traditional lectures.
Prerequisite(s): Accounting 202. Accounting 301 is prerequisite to 302.
Unit(s): 1-1
ACCT
305 Cost and Managerial Accounting
Study of effective product and service costing and use of accounting information for effective planning and control decisions, with emphasis on world-class organizations.
Unit(s): 1
ACCT
307 Accounting Information Systems
Introduction to information systems with specific emphasis on relational databases, business processes, information systems related risk, and internal controls.
Unit(s): 1
ACCT
310 Financial Statement Analysis
Instruction in analyzing financial statements to evaluate an organization's profitability, liquidity, capital structure, and cash flows. Examination of how management's discretionary accounting choices affect earnings quality.
Prerequisite(s): Accounting 202 and Finance 360.
Unit(s): 1
ACCT
311 Advanced Financial Accounting
Specialized problem solving in accounting for partnerships and not-for-profit units. Accounting for business combinations and consolidations.
Prerequisite(s): Accounting 301.
Unit(s): 1
ACCT
312 Federal Taxation
Introduction to U.S. Federal taxation of business enterprises in the United States. Subjects covered include a determination of taxable income, exclusions, deductions, and credits. Will include a brief overview of individual taxation.
Unit(s): 1
ACCT
313 Advanced Federal Taxation
Expanded study of federal tax laws affecting the various corporate entities, partnerships, estates, and trusts. Will also cover additional topics involving individual taxation.
Prerequisite(s): Accounting 312.
Unit(s): 1
ACCT
315 International Accounting Issues
Survey of comparative accounting principles with major trading partners, problems in international performance evaluation, transfer pricing, and tax minimization issues for multinational corporations. Stresses decision making for multinational companies through the case approach.
Prerequisite(s): Accounting 202.
Unit(s): 1
ACCT
316 Advanced Managerial Accounting
Expanded study of managerial accounting and the use of accounting information for strategic management. Topics covered include environmental costing, activity-based management, target costing, capacity costs, and accounting for lean operations.
Prerequisite(s): Accounting 202.
Unit(s): 1
ACCT
317 Auditing
Professional standards for evaluating and reporting on financial statements, and the ethical, legal, and competitive environment of auditing.
Prerequisite(s): Accounting 302.
Unit(s): 1
ACCT
318 Advanced Auditing
Specialized audit topics including operational and compliance audits, attestation engagements, statistical sampling, use of generalized audit software, audits of computer systems, and work paper preparation.
Prerequisite(s): Accounting 317.
Unit(s): 1
ACCT
320 Selected Topics
Examination of major accounting or auditing area not covered in other courses. Uses case/seminar approach.
Prerequisite(s): Permission of instructor.
Unit(s): .5-1
ACCT
328 Directed Independent Study
Independent research on an accounting topic conducted under the direct supervision of an instructor.
Prerequisite(s): Permission of instructor.
Unit(s): .5-1
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