This course is the second of a two-course financial accounting series, providng an in-depth study of the accounting cycle, conceptual framework of financial accounting, valuation of balance sheet accounts, recognition of revenues, matching of expenses, and the reporting of the financial condition, operating results, and cash flows of an entity.

This course focuses on two major components of accounting information systems: conceptual models and physical implementation. Accounting systems are studied from an accounting cycles perspective, emphasizing the nature and relevance of accounting internal controls and the relationship of accounting systems to the functional areas of accounting. Using contemporary information technology students analyze, design, and implement accounting systems along with relevant internal control structures.

This course focuses on two major components of accounting information systems: conceptual models and physical implementation. Accounting systems are studied from an accounting cycles perspective, emphasizing the nature and relevance of accounting internal controls and the relationship of accounting systems to the functional areas of accounting. Using contemporary information technology students analyze, design, and implement accounting systems along with relevant internal control structures.

This course focuses on two major components of accounting information systems: conceptual models and physical implementation. Accounting systems are studied from an accounting cycles perspective, emphasizing the nature and relevance of accounting internal controls and the relationship of accounting systems to the functional areas of accounting. Using contemporary information technology students analyze, design, and implement accounting systems along with relevant internal control structures.

This course introduces the principles of financial planning from a professional perspective; applying basic financial, economic, and institutional concepts to advise individuals, families, and small businesses in achieving their financial goals. Tools and topics include financial analysis, budgeting, credit management, time value of money, investment strategies, income taxes, risk management, and retirement and estate planning. This class does not count as an accounting elective for the accounting major.

The course covers tax planning for the Personal Financial Planner. This course is targeted for Finance or Accounting majors as well as current CPAs interested in pursuing financial planning as a career but is open to anyone with an interest in a career in personal financial planning. This course is a starting point for understanding the tax issues facing a professional tax planner. This course cannot be counted as an accounting elective for an accounting degree. This course cannot be taken if the student has already taken ACC 407.

A course designed for undergraduate accounting students who, through the Accounting Internship Director, have secured full-time, salaried, career-related positions under the supervision of a sponsoring employer. Enrollment in the course constitutes full-time status. Course may be taken on a pass-fail basis only and for no more than two consecutive semesters, repeated to a maximum of three credits.

This course examines the attest function in accounting. Emphasis is placed on audit standards and objectives, including the evaluation of internal control structures for the purpose of determining relevant auditing procedures.

This course examines the attest function in accounting. Emphasis is placed on audit standards and objectives, including the evaluation of internal control structures for the purpose of determining relevant auditing procedures.

A study of the federal income tax structure with emphasis upon the conceptual foundations of taxation relating to the three types of taxpayers. businesses, individuals, and estates and trusts.