Course Descriptions 2023-2024 School Year ACCOUNTING GEB3524  Advance Spreadsheet Analysis for Business  3.0   B This course offers students the opportunity to master the advanced functionality of Microsoft Excel, and to apply those skills to genuine business applications such as financial modeling, reporting, and the automation of accounting and financial tasks. Although the basic functions of Excel will be covered, areas of focus include graphs and charts, the use of advanced financial functions and analytical tools, reporting templates, linking of worksheets and workbooks, importing and manipulating data, macros (automation of tasks), auditing tools, and other features especially useful to the financial or accounting professional.... Full Description ACG3101  Intermediate Accounting I  4.0   B This course is the first of a two course sequence that expands on the topics covered in ACG2001 & ACG2011 (Accounting Principles I & II) and ACG2021 (Financial Accounting) and presents them within a conceptual framework determined by Generally Accepted Accounting Principles. This course focuses on the objective of financial reporting and the use of General Accepted Accounting Principles in the preparation of financial statements. The study of the financial accounting environment, the development of accounting standards, along with the financial accounting theory and practice associated with the recognition and measurement of monetary assets, revenues, inventories, plant assets, intangible assets. The use of technology as well as future va Full Description ACG3111  Intermediate Accounting 2  4.0   B This second course in the two course Intermediate Accounting sequence expands on the topics covered in ACG3101 and presents them within the conceptual framework determined by Generally Accepted Accounting Principles. This course focuses on financial accounting and the use of General Accepted Accounting Principles in the preparation of financial statements. The study of financial accounting theory and practice relating to the following topics: Investments, Current Liabilities & Contingencies, Bonds & Long-Term Notes, Leases, Income Taxes, Pensions & Other Postretirement Benefit Plans, Shareholders Equity, Share-Based Compensation and Earnings Per Share, Accounting Changes and Error Corrections, the Statement of Cash Flows. The use of technol Full Description ACG3334  Intermediate Managerial Accounting  4.0   B This course offers students the opportunity to master selected topics related to planning, control, and decision making, supported by information derived from operational and financial data relating to a business. The course will include identification, collection and generation of relevant data and the preparation of appropriate reports for management. In each of the major areas of the course, case studies will be used to enhance learning and to illustrate real-world application of the material.... Full Description ACG4401  Accounting Information Systems  3.0   B This course examines the interrelationships between accounting information systems and accounting to prepare students to be knowledgeable business advisors. The course presents concepts and terminology of accounting information systems and their use in accounting and auditing decision making. Topics also include information technology fundamentals, responsibilities and business implications.... Full Description ACG4501  Governmental and Not-for-Profit Accounting  3.0   B An examination of budgeting, accounting, reporting standards and practices for Governmental, Not-For-Profit entities, Colleges and Universities, Hospitals, and Other Health Care providers.... Full Description ACG4632  Auditing for Non-Auditors  3.0   B This course is designed to prepare students to be auditees rather than auditors. It will offer students an introduction to concepts and accounting tools used in auditing. Students will also be introduced to the other assurance services that accountants perform. Significant emphasis will be placed on educating students about sound internal control procedures and about their legal and ethical obligations in the accounting profession.... Full Description TAX4001  Taxation of Business Entities  3.0   B This course will cover in Part I the process for determining gross income and deductions for businesses, and the tax consequences associated with purchasing assets and property dispositions. Part II provides a comprehensive overview of entities and the formation, reorganization, and liquidation of corporations. Part III provides a detailed discussion of partnerships and S corporations.... Full Description ACG4941  Accounting Internship  3.0   B This course provides students with the opportunity to gain professional skills and experiences by applying what they have learned in class to solve real-world accounting problems in an environment outside of the classroom. Students will obtain valuable practical experience by working on accounting related projects in a company, non-profit, governmental, or health care organization with accounting professionals. Requires prior approval of Internship Coordinator or Department Chair/Director.... Full Description