Accounting Foundation Courses
The Accounting Foundation Courses are required for the degree and also required by most State Boards of Accountancy for candidates seeking CPA certification. The 300 level courses are perquisites for the upper division courses and carry no graduate credit. Students with an undergraduate degree in Accounting should have taken these courses or equivalents and will be waived. Students without an accounting degree will need to take these courses if they have not previously completed them. Only two 400 level courses can count for graduate credit.
BUS 301: Intermediate Accounting I
Theoretical aspects of accounting principles, emphasis on current and fixed assets and the corporate structure.
BUS 302: Intermediate Accounting II
Equity investments, liabilities, financial statements, cash flow, and disclosure issues within each of these topics.
BUS 303: Cost Accounting
Cost and managerial accounting systems and concepts including cost allocation, actual and standard cost systems, cost and profit planning, and control systems.
BUS 401: Accounting Computer Systems
Accounting information Systems and use of the computer for decision making; emphasis on sources of information and employment of analytical tools in solving accounting problems.
BUS 402: Advanced Accounting
Accounting principles and polices for governmental and nonprofit organizations, multinational and multidivisional organizations, partnerships, and other complex organizational structure.
BUS 403: Federal Tax Accounting
Federal laws, regulations, and other authorities affecting taxation of individuals.
BUS 404: Auditing
Auditing standards, procedures, programs, working papers, and internal controls.
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