Interpretation and use of accounting data for planning, controlling and decision making by accountants. Topics include job order, process and activities-based costing, routine and non-routine decisions, policy decisions, long-range planning, standard cost systems, and quality improvement concepts. Prerequisite: 211.

This course examines the nature of accounting information systems. It looks at the integration of accounting systems, inventory systems, sales analysis systems, and internal control in the financial operations of a business. Prerequisite: 211.

A study of federal income tax laws as applied to individuals. Prerequisite: 211.

A study of federal income tax laws as applied to partnerships, corporations, and fiduciaries. Prerequisite: 211.

This course examines accounting principles at an advanced level. Topics include consolidations at the date of acquisition, consolidations after the date of acquisition, accounting for subsidiaries in foreign nations, segment reporting, partnership accounting, and government accounting. Prerequisites: 211, 312.

Discussion of concepts, procedures, ethics, conflicts of interest, responsibilities, and liabilities of auditing, including working paper preparation. Prerequisite: 211.

A study of financial accounting at the basic systems level emphasizing generally accepted accounting principles. Topics include financial accounting terminology, recording of business financial transactions, and the accounting cycle and record-keeping requirements.

Interpretation and use of accounting data for planning and control by management personnel. Topics include the terminology of managerial accounting, strategic cost management, budgeting, variance analysis, and the use of accounting concepts with computer spreadsheets. Prerequisite: 211.

Courses on topics of interest to business students offered on the basis of need, interest, or timeliness. Prerequisites as determined by instructor. Restricted to students with freshman and sophomore standing. May be repeated for credit. For specific section description, click on the Section Details in VitNet.

Experiential Learning: Internship (12 Credits) Non-classroom experiences in the field of business. Placements are generally off-campus, and may be full-or part-time, and with or without pay. Credit for experiences must be sought prior to occurrence, and learning contracts must be submitted before the end of the first week of the semester. A maximum of 15 credits of 287/487 can be used to meet graduation requirements. See the experiential learning: internship section of this catalog for details. Restricted to students with junior standing or higher. May be repeated for credit. Graded CR/NC.