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