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Department
of Accounting
COURSE DESCRIPTIONS FOR THE DEPARTMENT OF ACCOUNTING
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AC 231 Principles of Accounting I
Prerequisites: MA
131 and RE 260.
Accounting theory and practice, use of accounting concepts and techniques
essential to the
administration of business enterprises, and accounting cycle and
financial statement presentation.
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AC 232 Principles of Accounting II
Prerequisites: AC
231.
A continuation of Principles of Accounting I with emphasis on helping
students understand the
uses of accounting information by managers, investors, and creditors.
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AC 333 Intermediate Accounting I
Prerequisites: AC
232.
An introduction to financial statement presentation, asset valuation and
inventory
evaluation.
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AC 334 Intermediate Accounting II
Prerequisites: AC
333.
A continuation of AC 333 with emphasis on accounting for assets and owner
equity.
Accounting theory is extensively utilized in analyzing and reporting
financial transactions.
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AC 336 Advanced Managerial
Accounting
Prerequisites: AC
232.
Methods of cost accumulation for inventory and income determination,
pricing techniques
and capital budget decisions. Emphasis on full-cost differential
and responsibility accounting
applications for analyzing and solving financial management problems.
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AC 338 Income Tax
Prerequisites:
An introduction to the taxation of individuals.
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AC 341 Cost Accounting
Prerequisites: AC
333, or approval from department head.
A comprehensive study of fundamental cost accounting concepts and
objectives including
various product cost accumulation techniques, capital budgeting, decision
models in cost
accounting, cost analysis and performance measurement.
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AC 431 Auditing
Prerequisites: AC
333.
A study of the theory and procedures of external auditing, the legal and
social responsibilities
of the auditor and the application of generally accepted auditing
standards.
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AC 435 Advanced Accounting
Prerequisites: AC
333.
Comprehensive study of business combinations and consolidations and
accounting for
parent/subsidiary relationships, branches, multinational entities, and
foreign subsidiaries.
Partnership formation and liquidation will also be studied.
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AC 450 Governmental Accounting
Prerequisites: AC 333.
Selected accounting topics for governmental and nonprofit entities.
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AC 490 Internships
Prerequisites:
Experience in accounting at a business or government agency.
Requires a written report
and oral presentation of the job experience.
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AC 411 Seminar in Accounting
Prerequisites:
Completion of all core business requirements.
A study of topics related to cost and financial accounting/economic
issues and techniques
for making management decisions. Course also includes discussion of
quantitative methods
and decision analysis as applied to management accounting.
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FI 330 Money and Banking
Prerequisites: AC
231.
Study of the nature and functions of money and credit, analysis of
monetary and credit
systems, money creating role of commercial banks and the Federal Reserve
System and an
introduction to international banking transactions.
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FI 335 Corporate Financial
Management
Prerequisites: AC
231.
Study of risk and return, portfolio theory, capital structure, capital
budgeting, dividend policy
and long-term decisions, liquidity and concepts for planning and
measuring profitability.
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FI 390 Investments
Prerequisites:
Study of the primary types of financial investments: stocks, bonds,
futures and options
contracts and mutual funds and valuation of securities, risk return
tradeoffs, principles of
diversification and analysis of the stock market.
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FI 402 International Trade and Finance
Prerequisites: FI
335.
The course is designed to provide a comprehensive overview of
international business
finance within the context of international and currency fluctuations.
The course is inclusive
of international banking and addresses the issues that must be understood
and applied for
successful international transactions. Emphasis is placed on the
analysis of case studies.
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FI 460 Portfolio Analysis and
Management
Prerequisites: FI 335
and FI 390.
An in-depth study of portfolio and capital market theories. Topics
include index models,
portfolio planning, investment analysis and portfolio selection,
portfolio evaluation techniques
and portfolio management using futures and options.
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FI 490 Finance Internships
Prerequisites:
Professional practice during a summer or semester as an intern in an
approved program
with a banking institution, business firm or government agency.
Requires a written report
and oral presentation of the job experience.
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