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This course is designed to help students appreciate the role of accountants in providing information helpful to decisions of investors, creditors, government regulators, and others, and how that information can be used. Emphasis is on understanding the meaning and value of the balance sheet, income statement, and statement of cash flows. The role of the auditor, internal controls, and ethical issues are examined. The annual report is used to explore how corporations apply accounting principles in presentations to the public. Prerequisites: a minimum of 12 earned credit hours, and MAT 101 with a grade of 'C' or better or have appropriate placement test scores (SAT Math Score >= 570 or Accuplacer QAS >= 263 or ALEKS Math test score >=46) or C- or higher in MAT 108 or MAT 140 or MAT 152. Cr. 3.

An internship course in accounting. Prerequisites: sophomore standing, School of Business major, 2.5 GPA or higher, and permission of a School of Business advisor and instructor. Enrollment is normally limited to accounting majors who have not completed degree requirements. Majors are limited to a maximum of nine internship credits toward the degree; this course counts for general elective credit only. Variable credit, 1-3 credits, 47 internship hours/credit hour. Repeatable up to a total of 3 credits. Pass/Fail.

An examination of the methods and rationale for recording liabilities and equity. The course also examines the statement of cash flows. Emphasis is on the effect of present and potential economic events on the primary financial statements. The course discusses the advantages, limitations, and deficiencies associated with generally accepted principles in connection with presenting decision-useful information. Prerequisites: ACC 301, FIN 320 (C or higher), and junior standing. Cr 3. Majors in the fall 2020 or later catalog are encouraged to complete the pre-bus core with a min. of a C- or higher before taking any 300/400 Business course. See enrollment policy for eligibility or contact the School of Business.

The first internship course in accounting is described in the general School of Business catalog text. Prerequisites: junior standing, 2.5 GPA or higher, and permission of a School of Business advisor and instructor. Enrollment is normally limited to accounting majors or minors who have not completed degree requirements. Majors could use 3 internship credits as part of their 15-credit major as well as 3 internship credits as part of their required 9-credits of SB 300+ elective courses. Students can receive a maximum of 6 internship credits which count toward SB requirements. Other internship credits would be counted as general electives. Majors are limited to a maximum of nine internship credits toward the degree; minors are limited to a maximum of three internship credits. Pass/fail. Cr 3.

This course examines the public accounting profession, auditing standards, and professional ethics. The course explores the process by which an auditor forms an opinion as to the "fairness of presentation" of financial statements, giving an overview of audit evidence and audit evidence accumulation methodology. The course exposes students both to the demand for and supply of the profession's flagship service, financial statement audits, and to the nature of the value-added assurance and attestation services decision makers demand in the information age. The course illustrates with real companies, links class discussion and assignments to student skills, and encourages unstructured problem solving. This course provides an opportunity for students to study auditing concepts and theory at an advanced level by examining a number of issues, with extensive reading from the auditing research literature, in addition to the textbook material. Prerequisites: ACC 302 (or concurrent), ACC 329 (or concurrent), and senior standing. Offered both in the fall and spring semesters. Cr 3.Majors in the fall 2020 or later catalog are encouraged to complete the pre-bus core with a min. of a C- or higher before taking any 300/400 Business course. See enrollment policy for eligibility or contact the School of Business.