Inquiry into the fundamental principles and concepts underlying accounting information systems. Three hours of lecture per week.

Accounting procedures for plant assets and intangible assets, requirements peculiar to corporate accounting, analysis and interpretation of accounting data, and current trends in the application of basic concepts.

Current accounting problems, including international accounting with special emphasis on published pronouncements or professional accounting organizations. Exploration of contemporary controversial topics included with written research paper required.

Interpretation of the Internal Revenue Code and related regulations and instructions. Concepts of income tax determination and reporting requirements for individuals, partnerships, and corporations; payroll tax requirements and reporting procedures.

Preparation of federal income tax returns for individuals as part of the Voluntary Income Tax Assistance program. Students provide tax compliance services and prepare tax returns primarily for individuals who cannot aFford professional tax services.

Provision of a basis for using Accounting as a management tool through the development of knowledge of accounting techniques for planning, controlling, and product costing.

Study of the basic legal concepts and principles pertaining to fundamental business transactions and of the Uniform Commercial Code. Three hours of lecture per week.

Financial reporting and tax practices of the energy industry. Accounting for cost activities relating to, acquisition of mineral interest in properties, exploration, development and production of oil and gas. Designed to enhance knowledge and skill level of accounting students in order to improve their accounting skills and marketability in the global energy market.

Philosophical understanding of ethical complexities of the modern business enterprise and a fundamental base of ethical knowledge necessary for a career in Accounting and Finance.

Purchase and pooling-of-interest methods of accounting and special topics, including partnership formation and liquidation, government accounting, and international accounting. T

Study of auditing principles, techniques, and procedures; professional ethics and legal responsibility; the audit program, field work, and the audit report.

Continuation of ACCT 334 with emphasis on research in taxation; accounting methods; payment of taxes; guides for partnerships, estates, trusts, and corporations; preparation and filing of required returns.

An introduction to budgeting, accounting, and fnancial reporting of governmental entities as well as private and public not-for-profIt organizations.

Contemporary Topics in Accounting (3) Applied study and research on emerging issues in the field of Accounting and Information Systems. Three hours of lecture per week.

Faculty supervised work experience where written reports are required.

Fundamental concepts of double-entry theory, recording procedures, worksheet techniques, and financial statement preparation. Accounting for cash, receivables, inventories, plant assets, and liabilities.

Emphasis on the preparation of reports and the use of accounting data for internal management.

Techniques in adjusting, correcting, and revising accounting records and statements. Conventional standards and acceptable alternatives in accounting for cash, receivables, liabilities, inventories, and plant assets.