ACCT 204.  Accounting Foundations II (4 semester hours)
Continued introduction to the reporting process for internal and external stakeholders and further develops the use of accounting information for managerial decisions.  Includes ratio analysis of financial statements, judgmental components of the financial reporting process, process costing, activity-based costing and management, and ethical issues in the financial reporting and management decision processes.  A 50-minute once-a-week lab is associated with this course.  Prerequisite:  A grade of C- or better in ACCT 203.  Offered in the fall and spring semesters. 

ACCT 304.  Advanced Managerial Accounting (4 semester hours)
A study of the accounting concepts and quantitative methods used to develop, analyze, and interpret accounting information for management decision-making.  Includes quantitative management tools such as linear programming and network modeling techniques useful in internal decision making.  Prerequisite:  ACCT 204.  Offered in the spring semester.

ACCT 353.  Intermediate Accounting I (4 semester hours)
An in-depth analysis of the financial accounting process focusing on underlying theory, the primary financial statements, and current and fixed asset accounts.  Prerequisite:  A grade of C- or better in ACCT 203.  Offered in the fall semester.

ACCT 354.  Intermediate Accounting II (4 semester hours)
Continued in-depth analysis of the financial accounting process focusing on the investments, liabilities, shareholder equity accounts, and specialized topical areas such as pensions, leases, deferred income taxes, and earnings per share.  Prerequisite:  A grad of C- or better in ACCT 353.  Offered in the spring semester.

ACCT 363.  Tax Accounting (4 semester hours)
Introduction to federal tax code provisions that affect individuals, partnerships, corporations, and trusts.  The reasons underlying tax provisions are explored and basic tax research skills are developed.  Prerequisite:  ACCT 203.  Offered in the fall semester.

ACCT 364.  Service Learning Through the Volunteer Return Preparation Program (2 semester hours)
A service-learning activity.  In partnership with the Internal Revenue Service’s Volunteer Income Tax Assistance Program (VITA), the student will study to become certified and will serve the individual tax preparation, e-filing, and tax education needs of the campus and surrounding communities.  The course is inclusive of workshops and participatory tax sessions.  Prerequisite:  Junior standing (59 semester hours).  May be repeated once for credit.  Offered in the spring semester.

ACCT 373.  Advanced Accounting (4 semester hours)
This course further investigates the accounting principles related to:  Business organizations which have control over other entities or significant influence in special purpose entities, multi-national entities, and governmental entities.  Prerequisite:  ACCT 354.  Offered in the fall semester.

ACCT 393.  Developing and Auditing Financial Reporting Systems (4 semester hours)
This course combines a study of the structure of the revenue, expenditure, human resource, and conversion business cycles with an investigation of the principles and theories used when auditing financial statements based on the output of the entity’s financial reporting system.  Includes a discussion of the importance of user information needs, internal controls, the external auditing environment, and audit opinions.  Prerequisite:  ACCT 353.  Offered in the fall semester.

ACCT 400.  Internship (1 to 6 semester hours)
An off-campus experience working in a professional accounting environment under the supervision of a mentor.  Prerequisite:  ACCT 353 and permission of the instructor.

ACCT 403.  Contemporary Accounting Issues (4 semester hours)
The capstone course.  Discussion of issues affecting the accounting discipline and the accounting profession.  Students will conduct research for preparing position papers, debating proposals, and preparing and presentation an accounting policy issue.  Prerequisites:  Senior standing and major in accounting.  Offered in the spring semester.

ACCT 420.  Independent Study (1 to 4 semester hours)
Prerequisite:  Permission by the instructor.  May be repeated for credit.