Accounting Courses

ACCT 230 Principles of Accounting I (Financial)

Introduction to financial accounting concepts with emphasis on the development of the student's ability to understand and interpret financial statements of business entities. Prerequisite: Sophomore standing. (fall, winter, spring)

Syllabus: ACCT 230 Dr. Bruce Koch - Spring 2008

Syllabus: ACCT 230 Professor Tom Kelley - Winter 2008

ACCT 231 Principles of Accounting II (Managerial)

Introduction to the use of accounting information for decision-making in planning and controlling the operation of business organizations. Prerequisites: ACCT 230 and sophomore standing. (fall, winter, spring)

Syllabus: ACCT 231: Dr. David Tinius - Spring 2008
ACCT 231 schedule - Spring 2008

Syllabus: ACCT 231: Professor Sarah Bee - Spring 2008
ACCT 231 schedule - Spring 2008

ACCT 301 Accounting: Information Systems, Tools and Concepts

Study of managing accounting processes with internal controls. Develop and implement accounting processes and design controls to ensure those processes are completed accurately. Utilize different software including Great Plains, Excel and the Internet for accounting functions. Assignments will expand analytical, writing, and computer skills. Prerequisites: ACCT 231, MGMT 280 (may be taken concurrently), advanced standing in the Albers School.

ACCT 311 Intermediate Accounting I

These intermediate financial accounting courses are designed to prepare the student for a career in professional accounting. Upon conclusion of the sequence the student should: (1) understand the issues involved in accounting policy choice; (2) understand the process and the conceptual framework according to which accounting standards are set in the United States; (3) have in-depth knowledge of accounting for transaction, events and adjustment affecting assets, liabilities, shareholders equity, revenues, expenses, gains and losses. Prerequisite: Accounting majors and minors: ACCT 301. Other business majors who have junior standing and have completed ACCT 231 or equivalent may take ACCT 301 or may gain entrance through a waiver examination and permission of the chairperson of accounting. (formerly titled Intermediate Accounting I)

Syllabus: ACCT 311 Dr. Bruce Koch - Spring 2008

ACCT 312 Intermediate Accounting II

These intermediate financial accounting courses are designed to prepare the student for a career in professional accounting. Upon conclusion of the sequence the student should: (1) understand the issues involved in accounting policy choice; (2) understand the process and the conceptual framework according to which accounting standards are set in the United States; (3) have in-depth knowledge of accounting for transaction, events and adjustment affecting assets, liabilities, shareholders equity, revenues, expenses, gains and losses. Prerequisite: ACCT 311. (formerly titled Intermediate Account II)

ACCT 330 Cost Accounting

Determination of manufacturing costs in service and manufacturing environments. The course will focus on cost determination in job order and process cost systems, including standard cost measurement. Introduction to methods of cost control. An emphasis on cost information for decision making, including ethical issues, and further development of communication and computer skills. Prerequisites: ACCT 301.

Syllabus: ACCT 330 Dr. Vidya Awasthi - Spring 2006

ACCT 336 Federal Income Tax I

Introduction to a broad range of tax concepts and types of taxpayers. Emphasis on the role of taxation in the business decision-making process. Provides students with the ability to conduct basic tax research and tax planning. Specific tax topics include gross income and deductions, compensation, property transactions, and types of business entities. Prerequisites: ACCT 231, MGMT 280, and advanced standing in the Albers School.

ACCT 420 Controllership: Integration of the Accounting Function

The objective of this course is to develop an integrated knowledge of accounting and enterprise management to a level which provides a conceptual framework for critically evaluating an accounting system's effectiveness in meeting the accounting information needs of enterprise from a strategic to operational level. Topics will be addressed using case studies, current readings, group projects, and guest practitioners, with emphasis given to the continued development of skills in critical thinking, decision making, and both oral and written communication. Prerequisites: ACCT 301, 311, 312, 330, 336, or program chair permission.

Syllabus: ACCT 420 Dr. David Tinius - Spring 2008

ACCT 430 Advanced Cost Accounting

An extension of ACCT 330 (Cost Accounting), this course focuses on advantaged product costing systems, as well as current and emerging issues in cost management topics. Topics will be addressed using case studies, current readings, and group projects, with emphasis given to the continued development of skills in critical thinking, decision making, and both oral and written communication. Prerequisites: ECON 272, ECON 310, ACCT 330, FINC 340, senior standing.

ACCT 431 Advanced Financial Accounting

Theory and development of financial accounting practices associated with international transactions, business combinations, and non-profit organizations. Particular emphasis on the computerized preparation of consolidated financial statements. Continued development of students' oral and written communication skills. Prerequisite: ACCT 312.

Syllabus: ACCT 431 Dr. Niranjan Chipalkatti - Winter 2008

ACCT 435 Auditing I

Purpose, scope, concepts, and methods used in examining and attesting to financial statements. Current issues concerning professionalism, the role of the public accountant, and auditing matters in international accounting. An emphasis on effective written communication in the audit function. Prerequisite: ACCT 312 or permission.

Syllabus: ACCT 435 Professor Tom Kelley - Spring 2008

ACCT 436 Federal Income Tax II

Study of advanced topics in federal taxation, including formation, operation, and dissolution of the business entity. Expand knowledge base as to choice of entity and special tax subjects. Emphasizes the importance of ethical considerations, competent tax, and thoughtful tax planning. Course requires participation in the Volunteer Income Tax Assistance program which includes assisting taxpayers with preparation of their individual income tax returns with the supervision of tax professionals. Emphasis is given to the development of communications skills in a professional-to-client environment. The taxpayer assistance component of the course is spread over parts of the winter and spring quarters. Students receive an "N" grade for winter quarter and the course grade spring quarter. Prerequisite: ACCT 301 and ACCT 336.

ACCT 437 Advanced Accounting and Information Systems

The development of accounting information system analysis and design skills through their application in an actual business setting. Skill development begins with the analysis of the environment and processes of the business, and includes application of analytical tools and concepts such as systems development life cycle, data modeling and software selection algorithms. The student is expected to obtain a reading level understanding of current information and system hardware, software and networking alternatives. Prerequisites: ACCT 330, 312.

General Business Courses

BETH 351 Business Ethics 

Application of general ethical theory to those problems directly related to the business
world. Prerequisites: PHIL 210 or 220;ECON 271.(cross listed as PHIL 351)

Syllabus: BETH 351 Professor Jessica Ludescher - Spring 2008

BLAW 370 Business and International Law

Includes traditional legal issues, including nature and development of law, structure and functions of the courts, civil and criminal procedure, and contracts. The course will focus on the legal environment that exists for U.S. businesses because of the increased international business activities. Prerequisites: BETH 351/PHIL 351 and advanced standing in the Albers School. (fall, winter, spring)

Syllabus: BLAW 370 Professor Pamela Prentice - Winter 2008

Syllabus: BLAW 370 Professor Gail Whitty - Spring 2006

BLAW 476 International Law

Substantial focus on international contracts, specifically laws relating to international sales, commercial transactions, shipping, letters of credit, methods of payment and resolution of international disputes. Lectures include discussion of the General Agreement on Tariffs and Trade, import duties, export restrictions and use of foreign representatives. Prerequisites: BLAW 370.

E-Commerce and Information Systems

Web site for Center for E-Commerce & Information Systems, click here

ECIS 315 Introduction to Information Systems and E-Commerce

Gives the undergraduate business major an initial exposure to, and understanding of, the many complexities of managing technology in todays en-enable organizations. Topics covered include the foundations of information architectures in large organizations, wireless technologies, global information systems, software outsourcing, virtual teams, information security, legal, political, and ethical issues, models of e-business, supply chain management, e-payment systems, and emerging trends in E-commerce technologies.

Syllabus: ECIS 315 Dr. Madhu Rao - Spring 2008

Syllabus: ECIS 315 Dr. Diane Lockwood - Spring 2006

ECIS 320 Fundamentals of Programming in Business

Introduces fundamental concepts of programming in business, including data types, expressions, control structures, functions, I/O, error handling, debugging, graphical user interface and event-driven programming. A programming language is chosen based on its relevance and acceptance in the business community.

Syllabus: ECIS 320 Professor Robert Duisberg - Winter 2008

Syllabus: ECIS 320 Dr. Ben Kim - Winter 2006

ECIS 462 Internet Marketing

Concepts, tools, and strategies for understanding and exploiting opportunities associated with electronic commerce with focus on the strategic aspects of marketing using the Internet. The Internet alters the way business is conducted on a local and global basis. It changes the way organizations conduct business, provide customer service, interact with internal and external stakeholders, advertise, develop products, build brands, generate new prospects, monitor the marketplace, and distribute products and services. Prerequisite: MKTG 350 or instructor permission.

Syllabus: ECIS 462 Dr. Ben Kim - Winter 2007

ECIS 464 Object-Oriented Modeling in Business

Introduces an object-oriented way of modeling businesses for the purpose of building information systems. Object-orientation will be explained at each stage of information system development, i.e., planning, analysis, design, and implementation. Students will be required to build applications using an object-oriented programming tool. (Prerequisites: advanced standing in the Albers School or instructor permission).

Syllabus: ECIS 464 Dr. Rob Duisberg - Spring 2008

Syllabus: ECIS 464 Dr. Ben Kim - Spring 2007

ECIS 466 Database Systems

Introduces the fundamental concepts and implements of database systems. Class time will be spent on the relational model as well as the entity-relationship model. Students will become proficient in designing and programming database systems. Use of relational database management system and a computer aided software engineering tool for instruction and assignments. (Prerequisite: advanced standing in the Albers School or instructor permission).

Syllabus: ECIS 466 Dr. Ben Kim - Fall 2007

ECIS 469 Business Data Communications

This course introduces fundamental concepts in business data communications. Understanding the technical aspects of corporate computer networks as well as the Internet is critical in identifying and developing new business opportunities for e-commerce. Topics include local area networks (LANs), wide area networks (WANs) and the Internet. Additionally, the course will examine communication protocols and the design of business applications for the Internet. Prerequisite: ECIS 315, advanced standing in Albers School or instructor permission. ECIS may be taken concurrently with one other ECIS major course.

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