Accounting Course Descriptions

  • BSBA 2201 - PRINCIPLES OF ACCOUNTING I: Fundamental accounting theory and procedures: Organization of accounts, the accounting cycle, working papers and the preparation of financial and operating statements for proprietorships. (Sample syllabus)

  • BSBA 2202 - PRINCIPLES OF ACCOUNTING II: The second semester of this course is a further study of the accounting process as applied to various business organizations.  The two semesters of this course are designed to give students an adequate understanding in the recording, classifying and summarizing of business transactions in order to proceed with the interpretation and analysis of accounting data.  This course is a basic course for (1) accounting majors, (2) majors in others areas of business administration, and (3) those whose major interest is in economics, political science, law or other professional areas. (Sample syllabusPR: BSBA 2201

  • ACCT 3301 - INTERMEDIATE ACCOUNTING I: Primarily the study of general financial accounting theory as it relates to balance sheet items.   Included is a brief review of the accounting cycle and income recognition theory.   Current tax regulations are considered where applicable. (Sample syllabusPR: BSBA 2202, BISM 2200, COMM 2202

  • ACCT 3302 - INTERMEDIATE ACCOUNTING II: A continuation of 3301 to include the study of corporate ownership equity and the analysis and interpretation of accounting data. (Sample syllabusPR: ACCT 3301, MATH 1112, ENGL 1108

  • ACCT 3303 - ACCOUNTING INTERNSHIP: The internship course is designed as a learning experience which requires the integration of accounting theory with actual job experience in an accounting, industrial, or governmental organization.  The student must be enrolled in the four year accounting program.  The employer is  responsible for evaluating and reporting development of the student.  PR: ACCT 3302, Instructor Approval Required

  • ACCT 3325 - INTERMEDIATE ACCOUNTING III: A further continuation of the study of financial accounting theory and practices.   Topics include accounting for income taxes, pensions and other post-retirement benefits, leases, cash flows, and disclosure standards. (Sample syllabusPR: ACCT 3302

  • ACCT 3330 - ADVANCED ACCOUNTING I: Includes accounting for special situations: partnerships, installment and consignment sales, home office-branch relationships, consolidations, and fund accounting.  Attention is focused on the current AICPA position relative to these special accounting situations. (Sample syllabus)   PR: ACCT 3302

  • ACCT 3331 - ADVANCED ACCOUNTING II: A continuation of Accounting 3330; exploration of advanced accounting topics. (Sample syllabusPR: ACCT 3330

  • ACCT 3350 - ACCOUNTING INFORMATION SYSTEMS: This course is designed to introduce students to accounting information systems.   It focuses on understanding the different types of accounting systems, internal controls for accounting systems including security issues, accounting systems development, and information systems auditing concepts. (Sample syllabusPR: BSBA 2202

  • ACCT 4404 - COST ACCOUNTING: The relationship of cost accounting to the performance of management's pursuit of company objectives is studied with four basic points of view in mind: (1) cost principle, (2) cost determination, (3) cost control, and (4) cost analysis. (Sample syllabusPR: BSBA 2202

  • ACCT 4405 - AUDITING: A study of the philosophy, environment, and procedures of auditing and the legal, social, and professional responsibilities of the auditor. (Sample syllabusPR: ACCT 3302, ACT 3350

  • ACCT 4406 - FEDERAL INCOME TAX ACCOUNTING (INDIVIDUAL): Preparation of income tax returns from the accounts of an individual; exclusions and inclusions for gross income, capital gains and losses, business expenses, and other deductions. (Sample syllabus)

  • ACCT 4407 - FEDERAL INCOME TAX ACCOUNTING (PARTNERSHIP AND CORPORATION): Continuation of 4406, including preparation of income tax returns from accounts of partnerships, estates and trusts, and corporations.   While previous knowledge or experience will be helpful, no prior accounting training, knowledge or experience is required. (Sample syllabusPR: ACCT 4406

  • ACCT 4410 - CASE STUDIES IN ACCOUNTING:  This course is designed to provide stimulus for critical analysis of accounting, finance, and ethics problems.  Emphasis is placed on research, organization of data, critical analysis, communication of conclusions, and presentation skills.  Through case studies students will enhance their problem-solving skills by formulating solutions to problems which are encountered in accounting environments. (Sample syllabusPR: ENGL 1108, ACCT 3325, ACCT 4405


Contact Information

T. Jean Engebretson
Associate Professor of Accounting

Jaynes Hall, Room 102-A
Phone: 304-367-4583