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At its heart, accounting is all about following the money. This class will examine in detail the practical importance of understanding how money moves so that more informed financial decisions can be made. Students will learn about creating a personal budget, evaluating the interest you pay on loans and credit cards, completing a personal tax return, making sense of financial statement information, determining the viability of pursuing business ideas, and identifying fraudulent activities. In addition to traditional lectures, there will also be interactive games and guest speakers from local businesses. Come and explore how following the money can lead to financial success! Cr. 3.

This course will provide students with the opportunity to learn basic concepts and accounting systems involved in the use of managerial accounting information in making planning and control decisions in organizations. Basic concepts include different types of costs (e.g., direct, indirect, fixed, variable, and relevant costs). Basic accounting systems include systems for cost allocation (e.g., job-order costing, activity-based costing), planning (e.g., cost-volume-profit analysis, master budget), and control (e.g., flexible budgets, variance analysis, responsibility accounting, performance measurement). Prerequisites: ACC 110 (C- or higher) and sophomore standing. Cr 3.

An examination of the conceptual framework, the primary financial statements, and the methods and rationale for recording and reporting assets. Emphasis is on the effect of present and potential economic events on the financial statements. The course discusses the advantages, limitations and deficiencies associated with generally accepted principles in connection with presenting decision useful information. Prerequisites: ACC 110 (C- or higher), ACC 211 (C- or higher), and junior standing. Majors in the fall 2020 or later catalog are encouraged to complete the pre-bus core with a min. of C- or higher before taking any 300/400 Business courses. See enrollment policy for eligibility or contact the School of Business. Cr 3.

This course explores the theory and tools needed to select, use, set up internal controls for, and obtain information from accounting systems. The basic debits and credits of double-entry accounting are reviewed using a manual practice set that includes preparing typical business documents. The business activities performed in the expenditure, production, and revenue cycles are covered together with the documents, internal controls, and reporting needs relevant to each cycle. Significant emphasis is placed on the effects of error on financial reports, the controls needed to prevent and detect errors in accounting systems, and the correction of system errors. The use of small business accounting software is introduced. Students use accounting software to set up accounts, process transactions, and produce managerial and standard financial accounting reports. Offered both in the fall and spring semesters. Prerequisites: ACC 211 (C- or higher), BUS 241 (C- or higher), and junior standing. Majors in the fall 2020 or later catalog must 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. Cr 3.

This is the second internship course in accounting. Prerequisites: 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. See ACC 395 for requirements. Pass/fail. Cr 3.