The selection, scope and application of auditing standards and procedures in examination of business accounts. The role of management, the independent public accountant, and the internal auditor in the examination of evidential matter and the internal control system. The ethics and legal responsibilities of the accounting profession. The course includes a study of auditing and the public accounting profession as they relate to the contemporary business environment. The course also covers the study and evaluation of internal control, both from a conceptual point of view and from a practical viewpoint.
Cost and Budget Control
A study of the planning and control functions of a business enterprise. It investigates the decision-making implications of the elements of cost and revenue in the manufacturing process. In addition, consideration is given to the interaction of material, labor, and overhead in both process and job order cost systems The impact of standard cost procedures, utilizing predetermined rates and variance analysis as well as other established and experimental cost techniques on inventory valuation, income determination and performance evaluation are also investigated.
Federal Income Taxation
The theory and application of the Internal Revenue Code and Regulations with emphasis on individual taxation. Topics covered in this course include a brief history of U.S. taxation, determination of individual tax, gross income inclusions and exclusions, capital gains and losses, depreciation and types of losses, employee expenses and itemized deductions.
MGT 121 Management Process
BUSA 205 Business Law I
BUSA 206 Business Law II
BUSA 302 Business Statistics
BUSA 490 Business Strategies
ECON 101 Macroeconomics
ECON 102 Microeconomics
MKTG 102 Principles of Marketing
FIN 201 Principles of Managerial Finance
FIN 303 Principles of Corporate Finance
ACCT 101 Principles of Accounting I
ACCT 102 Principles of Accounting II
ACCT 203 Intermediate Accounting I
ACCT 204 Intermediate Accounting II
ACCT 205 Cost and Budget Control
ACCT 303 Advanced Accounting I
ACCT 304 Advanced Accounting II
ACCT 401 Federal Income Tax
ACCT 403 Auditing I
Electives: Two courses in ACCT, BUSA, ECON, FIN, MGT, MKTG or MIS
Students wishing to enter the 150 HR Accounting/MBA Dual Degree program should see these requirements.
GENERAL EDUCATION REQUIREMENTS
Natural Science (12 Credits)
*Mathematics (6 credits)
*CIS 211 Software Topics
**Liberal Arts (6 Credits)
CA 209 Comm. Skills in Business
Liberal Arts Elective