Accounting Courses

All students obtaining majors in the Economics and Business Department must complete the following Core Courses:

The following are required courses for the Accounting Major:

Students should consult with a faculty advisor to identify electives that support their field of study. Electives may include Economics 247, Economics 248, Management 361 or Managament Information Systems 320.

Click to view a suggested Major Timeline

MIS 130 -Introduction to Information Systems

An introduction to the structure and use of information systems (IS) in business. Topics include basic IS components, logical structure of database systems, types and application of decision support systems, disaster planning and recovery, privacy/security considerations, information accuracy, IS contribution to value chains, e-commerce principles, and analysis, design and acquisition of information systems. Students will use specialized and general-purpose software packages to solve business problems. (Top)

Economics 130 - Principles of Economics

An introduction to the uses of economic theory in the analysis of problems emergent in large societies. Specific topics include consumer choice, decision making by firms in price taking, and price searching situations, and inflation and aggregate employment analysis. No prerequisite. When given 3 hours the course does not satisfy the core requirement for any major offered in the economics and business department. (Top)

Economics 242 - Statistics

A first course in statistics which introduces descriptive and inferential statistical tools as they apply to economics, management, and the social sciences. Prerequisite: math 110 or above, or consent of instructor. (Top)

Accounting 150 - Principles of Accounting

The course provides a basic understanding of financial and managerial accounting concepts, principles and procedures. Emphasis will be placed on the use of accounting information by management, creditors, and stockholders. Course coverage includes accounting for inventory, receivables, long-term assets, short and long-term debt, stockholders equity, financial statement analysis, cost behavior analysis, manufacturing operation, budgeting and variance analysis. Prerequisite: 110 (Top)

Math 141 - Calculus 1 with Algebra and Trigonometry

Continuation of derivitive topics of mathematics 131 or 140: chain rule; the mean value theroem; Riemann sum approximations; definite integrals; anti-derivatives; applications. Students who earn credit for 141 may not earn credit for 151. Prerequisite 131 or 140. (Top)

Math 151- Calculus 1

Topics related with instantaneous rates of change: functions, limits, continuity, derivatives, anti-derivatives, definite integrals, the mean value theorem, applications, Graphing calculator use is required. (Top)

Accounting 110 - Introduction to Accounting

A course specifically for students who have had no prior study, at any level, of bookkeeping or accounting. All aspects of the accounting cycle are covered. No prerequisite. (Top)

Accounting 250 - Accounting for Decision Making

This course examines the central role of accountants in the decision-making process of an organization. Topics include internal control, frqud prevention, capital investment analysis, mergers and acquisitions, business strategy, and compliance reporting. Prerequiste: Accounting 150. (Top)

Accounting 353 - Intermediate Accounting I

Deals with financial accounting concepts and practice. Provides an expansion of the basic fundamentals of accounting procedure. Includes intensive coverage of the asset and liability sections of the balance sheet. Student applies accounting theory, standards, principles, and procedures to accounting problems. Prerequiste: Accounting 150; junior standing (Top)

Accounting 354 - Intermediate Accounting II

Further coverage of financial accounting concepts and practice. Includes intesive coverage of the stockholders' equity section of the balance sheet, the statment of changes in financial position, and other special topics, including pension costs, leases, and income tax allocation. Prerequisite: 353. (Top)

Accounting 358 - Managerial Cost Accounting

Advanced course in managerial accounting focusing on cost accumulation and allocation methods in the manufacturing environment, including activity based costing (ABC). Advanced topics include statistical cost estimation, flexible budgeting, standard costing, inventory valuation, capacity analysis, pricing, variance analysis, performatnce measurement, strategic analysis, and continuous improvement methods. Prerequiste: 353 or consent of instructor. (Top)

Accounting 365 - Advanced Accounting

Accounting for mergers and consolidations, partnerships, foreign currency transactions, segment reporting, theoretical concepts of value and measurement, and special problems of various industries. Prerequisite: 354. (Top)

Accounting 467 - Auditing and Accounting Systems

Auditing standards, professional ethics, legal responsibilities, and current auditing trends. Principles underlying verifications, analysis, and interpretation of accounting records and statements. Prerequisite: 354; open only to seniors. (Top)

Accounting 468 - Federal Income Taxation I

Analysis of the individual income tax, with emphasis on the economic and legal effect on the individual taxpayer. Much of the material is relevant to the taxpayer in the business environment, including taxation for the proprietor, partnership, and basic concepts of corporate taxation. Prerequisite: core courses, or consent of instructor. (Top)

Accounting 490 - Senior Project

The course integrates knowledge and competencies gained from previous accounting courses. Students work in a group environment to study and discuss contemporary issues in accounting theory and practice. Students must demonstrate the ability to investigate a specific area of research and present the results in both a written document and a presentation to an audience of peers and faculty.(Top)

Economics 247 - Intermediate Economic Theory: Macro

Analysis of the factors influencing the aggregate level of national income, employment, and inflation from a variety of perspectives, including the post-Keynesian. Prerequisites: 130, math 110 or above, or consent of instructor. (Top)

Economics 248 - Intermediate Economic Theory: Micro

Analysis of the determinants of resource allocation and income distribution with emphasis on the consequences of different methods of dealing with scarcity. Prerequisite: 130, math 110 or above, or consent of instructor. (Top)

Accounting 357 - Management and Accounting for Nonprofit Organizations

Introduction to fund accounting, economic principles, strategic planning, and budgeting techniques recommended for nonprofit organizations. Special reference to accounting and management for colleges and universities, health and welfare organizations, state and local governments, hospitals, religious institutions and other nonprofit areas, including the visual and performing arts. Legal requirements, methods or organization, social responsibilities, and distinctions between nonprofit and profit enterprises are discussed. Prerequisites: core courses, or consent of instructor. (Top)

Management 361 - Business Law: The Legal Environment of Business

A study of the sources of law and their application to contracts, sales, negotiable instruments, agency, business organization and government regulation. Emphasis on critical thinking including legal and ethical considerations in making business decisions. Prerequisite: core courses, or consent of instructor. (Top)

MIS 320 - Management of Information Technology

Managerial aspects of developing, maintainig, and supporting information systems and its associated technology. Topics include project planning, staffing, and management, processes for outsourcing information systems, supporting and administrating information system infrastructure, addressing ethical and social implications, considerations for data acquisition and database management, planning for system growth, flexibility, and accessibility. Prerequisite: 130, junior standing.

Note: The following listing presents one possible timeline to complete an Accounting Major. You may choose to take some courses earlier or later than are listed. Your program of study should be designed in consultation with your academic advisor.

First Year

Sophomore Year

Junior Year

Senior Year