The course is open only to non-business students. A nontechnical introduction to the principles of financial and managerial accounting with emphasis on the use and interpretation of financial reports, managerial planning and control. The course is for the individual who seeks a basic knowledge of accounting and its uses. It is designed for the user of accounting information rather than the preparer.

Accounting principles and concepts relative to general use of accounting information, double entry bookkeeping, and financial reporting. (F, S)

Accounting principles and concepts as applied to managerial accounting. (F, S)

A study of the functions of financial accounting, basic theory, asset and liability recognition and measurement. (F, S)

A study of accounting theory and practice as applied to stockholders¿ equity, dilutive securities, investments, income measurement issues, and preparation and analysis of financial statements. (F, S)

An introduction to the development and use of accounting information for internal decision making. Topics include: cost terminology and classifications, cost accumulation and analysis, CVP analysis, budgets and standard costs, inventory costing, and relevant costs for decision making. (F, S)

A study of accounting practice and theory as it related to state and local governments, and other non-for-profit entities. (F, S)

An in-depth study of federal and state income tax laws, tax research methods, effects on the distribution of individual income. (F, S)

Special accounting problems related to partnerships, consolidations, international operations, and International Financial Reporting Standards. (F, S)

Analysis of the problems encountered by practicing public accountants as related to financial statements audits; preparation of working papers and reports; and professional ethics. This course has been designated as a ¿Writing Across the Curriculum¿ course. (F, S)

A study of federal and state income tax laws for fiduciaries, partnerships, and corporations integrating recent technologies and research applications. (F, S)

A study of theory and practice as applied to accounting information systems. The course examines the process of purchasing or designing accounting systems and a variety of topics dealing with the role of technology in building, implementing, controlling, and auditing accounting information system. A secondary goal of the course is to help students become more comfortable using computer based tools including e-mail, accounting software and the World Wide Web. (F, S)

Independent study of accounting topics. Credit granted for formalized research studies and/or accounting practicum (co-op). (F, S, Sum)