The accounting curriculum is designed to serve the needs of all undergraduate students intending careers in industrial or institutional accounting. Emphasis is placed on concepts rather than tools or techniques, with the needs of the future, not the present, in mind. A minimum basic curriculum has been structured for those students who plan to pursue accounting in private industry, in government, or in quasi-public institutions.
The baccalaureate degree in business administration with an emphasis in accounting is designed to prepare students for an accounting career that does not require a C.P.A. Preparation for the C.P.A. requires an additional year of graduate study leading to the Master of Accountancy degree.
The financial management curriculum is designed 1) to give students an understanding of the financial markets and their relation to banking and investments; and 2) to acquaint students with the concepts and methods relevant to financial analysis and management.
Basic Requirements for Financial Management EmphasisPlus take three courses from the following two groups of business and economics courses. Students can mix these classes, but at least one of the three should be from Group I. Students should select these electives in consultation with their academic advisor.
Any upper-division (300- or 400-level) business course not otherwise required for graduation. Internship courses are excluded. Up to a maximum of 3 independent study credits will count as one of these courses. Group II Courses:
*Finance 228 must (and can only) be taken during the freshman or sophomore year. Students who transfer into the University or choose the financial management emphasis after they are of junior standing will not take Fin 228 but must then take four of the elective courses above rather than three and at least two of the courses from Group I.
Students wishing to augment their accounting skills should take Acct 311 and 312; those interested in financial economics should take Econ 311 and 313, and those with special interest in the public sector should take Acct 451, Econ 304 and 305.
U 189 Problems Variable cr. (R-3) Prereq., consent of instr.
U 195 Special Topics Variable cr. (R-6) Experimental offerings of visiting professors, experimental offerings of new courses, or one-time offerings of current topics.
(R-3) Prereq., consent of instr.
U 198 Cooperative Education Experience Variable cr. (R-3) Extended classroom experience which provides practical application of classroom learning during placements within the business community. The student must complete a learning agreement with a faculty member, relating the placement opportunity to his or her field of study.
U 201 Financial Accounting 3 cr. Introduction to financial accounting concepts.
U 202 Managerial Accounting 3 cr. Prereq., Acct 201. Continuation of Acct 201 with a focus on managerial accounting topics.U 241 Accounting Information Systems 3 cr. Prereq., Acct 201. Overview of computerized accounting information systems analysis, design and implementation. Coverage of the environment in which accounting information systems exist, internal controls, auditing in a computer environment and selected advanced spreadsheet concepts.
U 296 Independent Study Variable cr. (R-3) Prereq., consent of instr.
UG 301 Analysis of Financial Statements 3 cr. Prereq., junior standing, Acct 201. Analysis of balance sheets, income and cash flow statements and statements of owners' equity in terms of structure, strategy and performance of the company being analyzed. Emphasis is on the use rather than preparation of financial statements.
UG 311 Intermediate Accounting I 3 cr. Prereq., junior standing, Acct 202 or consent of instr. The fundamentals of valuation as applied to the balance sheet, income determination as applied to the income statement and cash inflows and outflows as applied to the cash flow statement.
UG 312 Intermediate Accounting II 3 cr. Prereq., junior standing, Acct 311 or consent of instr. Continuation of Acct 311.
UG 321 Cost Accounting 3 cr. Prereq., junior standing; Acct 202 or consent of instr. Development and application of cost systems. Analysis of cost behavior and use of cost information by management.
U 394 Undergraduate Seminar Variable cr. (R-6) Prereq., junior standing and consent of instr.
U 395 Special Topics Variable cr. (R-9) Prereq., junior standing and consent of instr. Experimental offerings of visiting professors, experimental offerings of new courses, or one-time offerings of current topics.
U 396 Independent Study Variable cr. (R-6) Prereq., junior standing and consent of instr.
UG 411 Advanced Accounting 3 cr. Prereq., junior standing; Acct 311, 312 or consent of instr. Application of accounting principles to consolidated financial statements and to other selected advanced topics such as foreign currency exchanges, financial analysis.
UG 431 Income Tax 3 cr. Prereq., junior standing, Acct 202 or consent of instr. The application of the federal income tax law to individuals and other selected topics.
UG 441 Auditing 3 cr. Prereq., junior standing, Acct 312 or consent of instr. Scope and professional responsibilities of the independent public accountant as related to the examination of financial statements.
UG 451 Non-Profit Accounting 3 cr. Prereq., junior standing and Acct 311 or consent of instr. Principles of accounting and financial reporting for governmental units, hospitals, the federal government, and other non-profit organizations.
UG 494 Seminar Variable cr. (R-6) Prereq., junior standing and consent of instr.
UG 495 Special Topics Variable cr. (R-9) Prereq., junior standing and consent of instr. Experimental offerings of visiting professors, experimental offerings of new courses, or one-time offerings of current topics.
U 496 Independent Study Variable cr. (R-6) Prereq., junior standing and consent of instr.
UG 498 Accounting Internship Variable cr. (R-9) Prereq., junior standing and consent of instr. Students are placed with private or governmental organizations to receive on-the-job training. Written reports are required.
G 605 Administrative Controls 3 cr. Prereq., all foundation courses; graduate degree status. The application of accounting information to managerial and financial decision making.
G 615 Accounting Theory 3 cr. Prereq., Acct 312, graduate degree status. A critical analysis of the concepts underlying the development and application of accounting in the United States.
G 621 Problems in Managerial Accounting 3 cr. Prereq., Acct 321, graduate degree status. Development and application of cost systems. Analysis of cost behavior and use of cost information by management. Behavioral impact of cost accounting systems, and other current topics.
G 631 Advanced Tax 3 cr. Prereq., Acct 431, graduate degree status. The application of the federal income tax law to corporations and partnerships, and special problems associated with taxation of trusts, estates and gifts.
G 641 Advanced Auditing 3 cr. Prereq., Acct 441, graduate degree status. Scope and professional responsibilities of the independent public accountant as related to the examination and expression of an opinion on published financial statements.
G 661 Accounting Law and Ethics 3 cr. Prereq., graduate degree status. Legal issues from the common law and appropriate statutes applicable to the public practice of accounting. The professional responsibilities and ethics of a practicing CPA.
G 671 Accounting Information Systems 3 cr. Prereq., graduate degree status. Systems development, auditing in a computer environment, ethics as related to information systems, and current developments in accounting information systems.
G 672 Professional Communications 3 cr. Prereq., graduate degree status. Basic written and oral commmunication skills in the context of a professional setting. Approximately one-third of the course is devoted to oral communications and two-thirds to written communications.
G 694 Seminar 3 cr. (R-15) Prereq., graduate degree status. Selected topics in accounting.
G 696 Independent Study Variable cr. (R-9) Prereq., graduate degree status and consent of instr. Directed study of individual or small groups of students in topics not available in scheduled classes.
G 698 Internship Variable cr. (R-6) Prereq., graduate degree status and consent of instr. Placements with private or governmental organizations for practical training. Written reports required. Grade option pass/not pass only.
G 699 Thesis Variable cr. (R-6) Prereq., graduate degree status.
U 189 Problems Variable cr. (R-3) Prereq., consent of instr.
U 195 Special Topics Variable cr. (R-6) Experimental offerings of visiting professors, experimental offerings of new courses, or one-time offerings of current topics.
U 196 Independent Study Variable cr. (R-3) Prereq., consent of instr.
U 198 Cooperative Education Experience Variable cr. (R-3) Extended classroom experience which provides practical application of classroom learning during placements within the business community. The student must complete a learning agreement with a faculty member, relating the placement opportunity to his or her field of study.
U 228 Personal Financial Planning and Investment 3 cr. Concepts, strategies and techniques in analyzing financial situations and investment opportunities from the individual's perspective. Open to any level non-business majors and business majors of freshman or sophomore standing.
U 296 Independent Study Variable cr. (R-3) Prereq., consent of instr.
UG 320 Principles of Insurance and Risk Management 3 cr. Prereq., junior standing or consent of instr. The functions of risk management integrated with the description and analysis of the various types of insurance.
U 321 Real Estate Fundamentals 3 cr. Prereq., junior standing or consent of instr. Introduction to the principles and practices of real estate. Includes the study of real estate law, financing, valuation, brokerage and land use.
U 322 Business Finance 3 cr. Prereq., junior standing; Econ 112S and Acct 202 or consent of instr. Theory and practice in managing the financial affairs of a business enterprise.
UG 331 Income Tax for Managers 3 cr. Prereq., Acct 201. Tax issues and concepts which affect management decisions in areas such as business form, capital budgeting, dividend policy, investment and the like. For non-accounting business students.
U 394 Undergraduate Seminar Variable cr. (R-6) Prereq., junior standing and consent of instr.
U 395 Special Topics Variable cr. (R-9) Prereq., junior standing and consent of instr. Experimental offerings of visiting professors, experimental offerings of new courses, or one-time offerings of current topics.
U 396 Independent Study Variable cr. (R-6) Prereq., junior standing and consent of instr.
UG 420 Investments 3 cr. Prereq., junior standing, Fin 322 or consent of instr. Principles, practices and methodology in investment analysis and portfolio management.
UG 424 Financial Markets 3 cr. Prereq., junior standing, Fin 322 and Econ 112S or consent of instr. Operations and analysis of the national and international money and capital markets, and financial institutions.
UG 429 Financial Management I: Theory and Analysis 3 cr. Prereq., junior standing, Fin 322 or consent of instr. Theory, concepts and techniques applicable to the analysis of financial practices, policies, and strategies.
UG 439 Financial Management II: Analysis and Problems 3 cr. Prereq., junior standing, Fin 429 or consent of instr. Application of theory and decision making techniques in the analysis of problems in financial management.
U 473 Multinational Financial Management and Accounting 3 cr. Prereq., junior standing, Fin 322, Acct 202, Mgmt 368. Financial skills required of corporate executives in international business. Topics may include: differences in global accounting practices and the resulting effects on multinational corporations.
UG 494 Seminar Variable cr. (R-6) Prereq., junior standing and consent of instr.
UG 495 Special Topics Variable cr. (R-9) Prereq., junior standing and consent of instr. Experimental offerings of visiting professors, experimental offerings of new courses, or one-time offerings of current topics.
U 496 Independent Study Variable cr. (R-6) Prereq., junior standing and consent of instr.
UG 498 Finance Internship Variable cr. (R-9) Prereq., junior standing and consent of instr. Students are placed with private or governmental organizations to receive on-the-job training. Written reports are required.
G 681 Problems in Financial Management 3 cr. Prereq., all foundation courses, graduate degree status. Advanced theory and analysis in corporate financial management.
G 694 Seminar Variable cr. (R-15) Prereq., graduate degree status. Selected topics in finance.
G 696 Independent Study Variable cr. (R-9) Prereq., graduate degree status and consent of instr. Directed study of individual or small groups of students in topics not available in scheduled classes.
G 698 Internship Variable cr. (R-6) Prereq., graduate degree status and consent of instr. Placements with private or governmental organizations for practical training. Written reports required. Grade option pass/not pass only.
G 699 Thesis Variable cr. (R-6) Prereq., graduate degree status.