Accountancy (Acct)
1A-B Principles of Accounting (3-3)
Not open to freshmen. (A) Accounting principles, proceedures, systems,
concepts; statement preparation and analysis. (B) Accounting for partnerships
and corporations; cost accounting, accounting amnagerial controls, budgeting;
decision making involving accounting data; funds flow statements.
120A-B. Intermediate Accounting (3-3)
Prerequisite: for 120A, Acct 1A-B or 4A-B; for 120B, 120A. Math 71 and 72
recommended. Preparation and analysis of balance sheet and income statements;
partnership and corporation accounts; basic accounting theory; theory of
current and fixed assets, investments, liabilities, funds, reserves, and
accounting ethics.
128. Managerial Accounting (3)
Not open to students with credit in Acct 120A or 132; not open for credit
toward major in accounting. Prerequisites: Acct 1A-1B or Acct 4A-4B. Uses
of accounting data as an aid in business management; nature of accounting
data, uses and limitations; relationships to quantitative methods and computer
technology.
132. Cost Accounting (4)
Prerequisites: Acct 1A and 1B or 4A and 4B. Math 71 and 72 or recommended.
Industrial cost accounting; general principles of job order, process and
standard cost systems; special problems; use of linear programming and computer.
133. Advanced Cost Accounting (2)
Prerequisite: Acct 132. Advanced study of process and standard costs;
overhead costs; budgeting; use of cost accounting data in economic analysis
and managerial control; problems illustrating course material.
144A-B. Federal Tax Accounting (2-2)
Prerequisite: Acct 120A. Tax laws of the United States as they affect business
and accounting procedures; preparation of personal, partnership, and corporate
income tax returns; computation of capital stock, excess profits, estate,
gift, and excise taxes.
155. Governmental Accounting (3)
Prerequisite: Acct 120A or 132. Accounting and financial reporting for governmental
institutions, hospitals, and colleges.
162. Auditing (3)
Prerequisites: Acct 120A, 120B (120B may be taken concurrently). Objectives
and techniques in verification of business financial statements; duties,
responsibilities, and professional ethics of the auditor; auditor's reports;
analysis of internal controls; audits of computerized systems.
167. Advanced Accounting Problems (3)
Prerequisite: Acct 120A-B, or 120A and senior standing. Advanced accounting
theory and practice; type problems in partnerships, consignments, installment
sales, insurance, annuities, receiverships, branches, parent and subsidiary
accounting, estates and trusts.
190. Independent Study (1-3; max see reference)
See Regulations and Procedure -- Independent Study.
199. Supervised Work Experience (1; max total 4)
Open only to accounting majors. Prerequisite: permission of instructor.
Supervised work experience in business and industry; analyzed in weekly
class meeting.
Graduate courses are listed under Business.