Courses
ACCT-101 Principles of Accounting I (3)
Introduces the student to the language of business. The course includes a study of the concepts underlying the measurement of income and the process of preparing basic financial statements. Other topics include a study of current assets, property, plant and equipment, intangible assets, and current liabilities.
Attributes: NLIBACCT-102 Principles of Acct II (3)
This course is a continuation of Accounting 101. Topics covered include long-term liabilities, stockholders? equity, the statement of cash flows, financial statement analysis, and managerial accounting topics including cost terminology, cost accumulation, budgeting and cost allocation.
Attributes: NLIB
Pre-requisites: ACCT-101 D-ACCT-201 Intermediate Acct I (3)
This course provides an in-depth study of the form, content, and objectives of corporate financial reporting. The issues discussed include revenue recognition, financial statement presentation, asset valuation, and the impact of these matters on corporate earnings.
Attributes: NLIB ZEXL ZRES
Pre-requisites: ACCT-102 CACCT-202 Intermediate Acct II (3)
This course is a continuation of Accounting 201. The principal topics covered are current and non-current debt, investments, leases, stockholders’ equity, earnings per share, accounting changes and error corrections, and pension costs.
Attributes: NLIB
Pre-requisites: ACCT-201 CACCT-301 Cost Accounting (3)
This course is designed to help the student understand the specialized area of accounting that attempts to satisfy the information needs of management. This course involves the study of cost behavior, cost determination, standard cost, budgeting, relevant cost techniques used in make/buy decisions, and other managerial topics. Emphasis is on analyzing data to improve the performance of the organization.
Attributes: NLIB
Pre-requisites: ACCT-102 C
Restrictions: Including: -Class: Certificate Student, Junior, SeniorACCT-304 Advanced Financial Acct (3)
This course covers the statement of cash flows, foreign currency issues, revenue recognition, investments, and corporate business combinations.
Attributes: NLIB
Pre-requisites: ACCT-202 CACCT-310 Career Planning (1)
This course is designed to help the student plan a career in the accounting profession. The student studies the various career paths in the public, the industrial, and the nonprofit sectors. The course includes resume preparation, interviewing techniques, and job market research. Graded S/U.
Attributes: NLIB
Restrictions: Including: -Major: Accounting; Excluding: -Class: FreshmanACCT-311 Intro to Federal Taxation (3)
This course covers the basics of federal income taxation of individuals. Included topics are the federal income taxation formula for individuals, gross income and exclusions, property transactions, deductions for adjusted gross income (including Schedule C deductions), standard and itemized deductions, personal exemptions, tax computations, credits, penalties, and interest.
Attributes: NLIB ZEXL ZRES
Pre-requisites: ACCT-102 C
Restrictions: Including: -Class: Certificate Student, Junior, SeniorACCT-360 Intro to Acct Info Syst (3)
This course introduces students to the systems that produce financial information for organizations and the process of analyzing that information to improve the performance of the organization. Although discussions cover information systems as a whole, particular emphasis is placed on the components of an accounting information system (AIS). [Hands-on experience with an enterprise resource planning (ERP) system may also be provided].
Attributes: NLIB
Pre-requisites: MGMT-357 D-
Restrictions: Including: -Major: AccountingACCT-401 Auditing (3)
This course is an intensive examination of the process of accumulating and evaluating evidence necessary to form an independent professional opinion regarding the fairness of presentation of published financial statements, with due regard to professional ethics and exposure to legal liability. The course utilizes real world case studies on accounting and auditing failures, as well as in class applied auditing activities.
Attributes: NLIB
Pre-requisites: ACCT-202 C AND ACCT-301 C AND ACCT-304 CACCT-402 Forensic Accounting (3)
This course utilizes case studies of historic audit failures and major frauds to help students identify warning signals of fraudulent financial reporting and fund misappropriations.
Attributes: NLIB
Pre-requisites: ACCT-401 CACCT-412 Advanced Federal Taxation (3)
This course is designed for students wishing to further pursue their study of federal taxation. Topics covered include methods of accounting, tax procedure, taxation of property transactions, corporate and partnership taxation, and estate and gift taxes. Students perform tax research using electronic databases.
Attributes: NLIB
Pre-requisites: ACCT-311 CACCT-415 Govt NFP & Advanced Topics (3)
This course covers advanced accounting topics not covered in Advanced Accounting I. Approximately half the semester will address the basic accounting standards and financial reporting concepts for governmental and not-for-profit entities, specifically colleges and universities, health care organizations, and voluntary health and welfare organizations. The remainder of the class will cover partnerships, FASB updates and new pronouncements, accounting research, and special topics.
Formerly titled: Government&Nonprof Acct
Attributes: NLIB
Pre-requisites: ACCT-202 CACCT-420 Advanced Cost Accounting (3)
This course is an extension of cost accounting topics introduced in ACCT 301 and presents the most current developments in modern cost management. Topics include cost allocation, process costing, capital budgeting, transfer pricing, and quality cost measurement. This course is recommended for students seeking a career that culminates in a controllership position.
Attributes: NLIB
Pre-requisites: ACCT-301 CACCT-430 Special Topics in Acct. (3)
This course is tailored to special interests of students and faculty and may be offered when demand warrants. This course will discuss important contemporary issues in accounting in the current or future business environment.
Summer 2016 Topic: Accounting Information Systems This course will introduce students to the systems that produce financial information for organizations. Although discussions will cover information systems as a whole, particular emphasis will be placed on the revenue and expenditure cycles, financial reporting and subsidiary ledgers. These are all components of an accounting information system (AIS). An enterprise resource planning (ERP) system will also be examined and learned.
Attributes: NLIB
Pre-requisites: ACCT-101 C AND ACCT-102 C
Restrictions: Including: -Major: AccountingACCT-432 European Bus Perspective (3)
The course will focus on the European Union, its history and financial markets including international taxation and accounting standards. At the end of the semester each student will participate in a twelve-day excursion to Europe.
Additional fees apply to this course.
Attributes: NLIB ZEXL ZRES ZTRA
Pre-requisites: ACCT-201 C
Restrictions: Including: -Class: Senior; Excluding: -Major: AccountingACCT-491 Internship in Accounting (1 TO 3)
This course allows students to work in approved positions with local organizations in the areas of accounting or finance. Graded S/U. Permission of the internship coordinator is required to register.
Attributes: NLIB
Pre-requisites: GPA >=2.50
Restrictions: Including: -Class: Certificate Student, Junior, SeniorACCT-496 Independent Study (1 TO 3)
Independent studies allow students and faculty the opportunity to work on special topics in accounting not covered in other courses. This option is typically restricted to seniors and requires completion of the Independent Study/Tutorial Authorization form.
Attributes: NLIBACCT-497 Tax Challenge (3)
Each spring a team of accounting students is chosen to represent the college at the Tax Challenge. Team members meet during the months of August, September, and October to prepare for the competition, which is usually held on a weekend at the end of October. This course is typically comprised of seniors who are full-time students and who have previously taken ACCT 311 and, if possible, ACCT 412. This course may be used by accounting majors to fulfill one of their two upper-division Accounting/Management electives. Permission of the instructor is required to register.
Attributes: NLIB ZCLX ZEXL ZRES
Pre-requisites: ACCT-311 D-ACCT-498 PwC Business Competition (0)
The business competition is an intercollegiate case competition sponsored by PricewaterhouseCoopers. The case competition models real-world business scenarios focusing on the strategic issues currently being faced by companies all over the world. Each participate will work with a team to develop a solution that is ultimately presented to a panel of PwC judges. Permission from the instructor is required to register.
Attributes: NLIB ZEXL