ACT 205 – Fundamentals of Accounting (3 Credits – Fall, Spring, Summer)
For non-business majors. Credit not allowed for both ACT 205 and ACT 210
Understanding of financial statements to support financial and managerial decision making. (NT-O)
ACT 210 – Introduction to Financial Accounting (3 Credits – Fall, Spring, Summer)
Prerequisite: BUS 100. Credit not allowed for both ACT 210 and ACT 205
Use of accounting information by decision makers; development of the basic accounting model, and issues concerning income cash flows.
ACT 220 – Introduction to Managerial Accounting (3 Credits – Fall, Spring, Summer)
Prerequisite: ACT 205 or ACT 210; CIS 150 or concurrent registration or CS 110 or concurrent registration
Use of accounting information in internal decision making.
ACT 310 – Financial Statement Analysis (3 Credits – Fall, Spring)
Prerequisite: ACT 220. For business majors. Credit not allowed for both ACT 310 and ACT 311
Analysis of balance sheet and income statement accounts.
ACT 311 – Intermediate Accounting I (3 Credits – Fall)
Prerequisite: ACT 205 with grade of B- or better or ACT 210 with grade of B- or better; ACT 220 with grade B- or better. Credit not allowed for both ACT 311 and ACT 310
Asset and liability accounting.
ACT 312 – Intermediate Accounting II (3 Credits – Fall, Spring)
Prerequisite: ACT 311
Equity structure of corporations; analysis and interpretation of accounting data.
ACT 321 – Cost Management (3 Credits – Fall)
Prerequisite: ACT 220
Utilizing budgetary and cost accounting information for planning, controlling, and decision making.
ACT 330 – Introduction to Taxation (3 Credits – Fall, Spring)
Prerequisite: ACT 205 or ACT210
Introduction to U.S. taxation, with emphasis on federal income tax; impact of taxation on business decisions.
ACT 350 – Accounting Information Systems (3 Credits – Fall, Spring)
Prerequisite: ACT 220 and ACT 321
Design, administration and control of accounting information systems; use of accounting systems software.
ACT 411 – Advanced Accounting (3 Credits – Fall, Spring)
Prerequisite: ACT 312
Accounting for branches and subsidiaries, partnerships, and business combinations. Accounting for multi-national business transactions.
ACT 421 – Management Control Systems (3 Credits – Spring)
Prerequisite: ACT 220
Business transaction cycles. Laws and regulations regarding responsibility for internal control. Performance measurement systems and controllership.
ACT 430 – Income Tax Accounting (3 Credits – Fall, Spring)
Prerequisite: ACT 330
Basic structure of federal income tax law; impact of taxes on decision making; social security taxes.
ACT 431 – Corporate Taxation (3 Credits – Fall)
Prerequisite: Act 220; ACT 330
Federal income tax principles pertaining to formation and operation of corporate entities.
ACT 435 – Multi-Jurisdictional Tax (3 Credits – Fall)
Prerequisite: ACT 330
Tax planning and compliance issues for entities doing business in multi-state and multi-nation locales
ACT 441 – Auditing Practices (3 Credits – Fall, Spring)
Prerequisite: ACT 312, ACT 350
Environment, professional standards, and practices involved in auditing financial statements and performance of other assurance services.
ACT 442 03(3-0-0) International Accounting (3 Credits – Summer)
Prerequisite: ACT 220 Credit not allowed for both ACT 442 and ACT 642
International accounting issues facing multi-national enterprises
ACT 487 – Internship (Variable Credits)
Supervised work experience in public, industry, or governmental accounting.
ACT 495 – Independent Study (Variable Credits)
ACT 496 – Group Study (Variable Credits)
ACT 498 – [1-3] Research (Variable Credits)
ACT 501 – Accounting for Global Sustainable Enterprise (3 Credits – Fall)
Prerequisite: Admission to GSSE program
Basic U.S. and international financial reporting; accounting issues for non-profit enterprises; budgeting; managerial decision making.
ACT 511 03(3-0-0) Advanced Accounting I (3 Credits – Fall)
Prerequisite: ACT 312
Accounting for business combinations and consolidations in corporate restructuring and alternative organizational forms.
ACT 540 – Professional Ethics and Responsibilities (3 Credits – Spring)
Prerequisite: ACT 311
Ethical practice of professional accounting.
ACT 550 – Electronic Commerce Accounting Issues (3 Credits – Spring)
Prerequisite ACT 350; ACT 421
Electronic commerce resources available and tools required of today's professional accountant.
ACT 561 – Legal and Regulatory Issues in Accounting (3 Credits – Fall, Spring)
Prerequisite: BUS 205 or BUS 260
Contracts, ownership, bankruptcy (debtor/creditor relationship), formation of business ethics, regulation of accounting profession. (NT-V)
ACT 570 –. Governmental Accounting & Assurance Services (3 Credits – Spring)
Prerequisite: ACT 441
Accounting for, and financial reporting by, local government units and related assurance services. (NT-V)
ACT 600 – Accounting for Managers (3 Credits – Fall)
Prerequisite: Admission to a master's program in business
Cost management, budgeting, profitability analysis and decision making.
ACT 601A-B – Professional Practice (3 Credits)
Management of accounting practice; professional ethics and regulation; research techniques
A) Taxation - Fall Prerequisite: ACT 330. (NT-O)
B) Financial accounting - Spring Prerequisite: ACT 612 (NT-O)
ACT 612 – Contemporary Financial Accounting Issues (3 Credits – Fall)
Prerequisite: ACT 312
Historical development of accounting; controversial issues involved in calculations and disclosure of enterprise periodic income. (NT-O)
ACT 622 – Advanced Cost & Managerial Accounting (3 Credits – Spring)
Prerequisite: ACT 321
Contributions of cost accounting to decision making and planning. (NT-O)
ACT 630 – Tax and Accounting Research (3 Credits – Fall)
Prerequisite: ACT 220
Research aspects of professional accounting and tax practices; development of oral and written communications skills.
ACT 631 – Corporate Taxation (3 Credits – Fall)
Prerequisite: ACT 330
Federal income tax principles and problems pertaining to formation and operation of corporate entities. (NT-V)
ACT 633 – Flow-Through Entities (3 Credits – Spring)
Prerequisite: ACT 220
Federal income tax principles and problems pertaining to flow-through entities. (NT-V)
ACT 635 – State and Local Taxation (3 Credits – Fall)
Prerequisite: ACT 220
Tax planning and compliance issues for entities doing business in multi-jurisdictional locales. (NT-O)
ACT 636 – Taxation of Corporations and Shareholders (3 Credits – Summer)
Prerequisite: ACT 220
Federal income tax principles and problems relating to reorganization, consolidation and termination of corporations. (NT-V)
ACT 639 – Special Topics in Taxation (3 Credits – Spring)
Prerequisite: ACT 601A.; ACT 631
Taxation of not-for-profit entities; international tax issues; other contemporary topics
ACT 641 – Contemporary Auditing (3 Credits – Spring)
Prerequisite: ACT 441
Seminar exploring various facets of the assurance services environment. (NT-V)
ACT 642 – International Accounting (3 Credits – Summer)
Prerequisite: ACT 220. Credit not allowed for both ACT 642 and ACT 442
Preparation for work with multinational companies in coordinating operations to adhere to global regulations and customs. (NT-O)
ACT 679A-B – Capstone Seminar (3 Credits – Fall, Spring, Summer)
Final project integrating material from prior courses. A) Taxation Prerequisite: ACT 601A; ACT 631. B) Financial Accounting. Prerequisite: ACT 601B. (NT-O)
ACT 695 – Independent Study (Variable Credits)
ACT 6969 – Group Study (Variable Credits)