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However, concurrent enrollment in ACCT 3321, ACCT 3361, ACCT 4314, and ACCT 4351 permitted.

This is the capstone course for the undergraduate accounting major.

ACCT 4381 Legal, Ethical, and Regulatory Environment for Accountants Prerequisite: MKTG 2380 – Legal Environment of Business (or equivalent) with C or greater. ACCT 4392 Internship Prerequisites: at least 90 semester hours earned with a minimum overall grade point average of 3.00; B or higher grade in all upper-level accounting courses completed to include a minimum of twelve semester hours; consent of instructor and department chairperson.

A comprehensive overview of business law and ethics topics, such as the Uniform Commercial Code, accountant’s liability, government regulation of business, agency, contracts, debtor-creditor relationships, real property, insurance, and other topics covered in the CPA exam. Practical experience in an organizational setting designed to integrate accounting theory and applications. Course is offered on a CR/NC basis only, with credit being equivalent to C or greater performance. Note: The subject code for courses previously identified by the SPCH subject code are now identified by the ACOM subject code.

The following is a listing of all undergraduate course codes.

Click on the four-letter code to review the undergraduate courses within that discipline.

Provides experience in an organizational setting designed to integrate accounting theory and practice.

ACCT 2310 Principles of Accounting I Prerequisite: 70% score on Information Technology Qualifying Exam and MATH 1302. (ACTS Course Number ACCT 2013) ACCT 3311 Intermediate Financial Accounting I Prerequisites: ACCT 2310 and ACCT 2330, each with a grade of C or greater; MATH 1302 or equivalent; 70% score on Accounting Qualifying Exam, 70% score on Information Technology Qualifying Exam.

Introduction to the field of accounting, fundamentals of financial accounting, recording, summarizing, and reporting cycle. Conceptual and historical framework underlying contemporary accounting and financial reporting; form and content of financial statements; revenue recognition; present value mathematics in accounting; measuring and reporting for cash and receivables; inventories; property, plant, and equipment. ACCT 3312 Intermediate Financial Accounting II Prerequisite: ACCT 2310, ACCT 2330, and ACCT 3311, each with a grade of C or greater. Measuring and reporting, current liabilities and contingencies, long-term liabilities, stockholders equity, income taxes, pensions, leases, cash flows, and special revenue recognition situations. ACCT 3321 Federal Taxation I Prerequisite: ACCT 2310 and ACCT 2330 with C or greater or consent of the instructor.

Study of federal income taxation provisions affecting the formation, operation, liquidation, acquisition, and reorganization of Sub-chapter C corporations.

There will be an emphasis on research and tax planning.

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