Accounting and Taxation courses

ACCN 1120 Accounting
Accounting
credit hours: 3

ACCN 2010 Financial Accounting
Financial Accounting
This BSM prerequisite introduces concepts, techniques, and conventions for measuring and communicating the results of operations and the financial position of a business enterprise. It emphasizes the development and the use of financial information reported to the public.
Notes: This is a required course in the A. B. Freeman School of Business Core Curriculum.
credit hours: 3

ACCN 3010 Managerial Accounting
Managerial Accounting
ACCN 3010 emphasizes the role of accounting information in management decision-making for profit-seeking organizations. It develops the importance of information to decision-relevance through the study of traditional cost accounting, managerial economics, operations research, and the behavioral sciences.
Notes: This is a required course in the A. B. Freeman School of Business Core Curriculum.
Pre-requistites: ACCN 2010.
credit hours: 3

ACCN 3100 Intermediate Financial Accounting I
Intermediate Financial Accounting I
ACCN 3100 is a concept-oriented course that introduces the intensive examination of financial reporting issues and financial statement categories, focusing on the asset side of the balance sheet. It is required for accounting majors and recommended for finance majors and others who desire advanced exposure to financial reporting issues.
Pre-requistites: ACCN 2010, junior standing or above.
credit hours: 3

ACCN 4100 Auditing
Auditing
ACCN 4100 examines the professional auditing function, particularly emphasizing public accounting. The course is recommended for CPA examination candidates only. ACCN 3100 continues in ACCN 4110.
Pre-requistites: ACCN 3100.
credit hours: 3

ACCN 4110 Intermediate Financial Accounting II
Intermediate Financial Accounting II
ACCN 4110 is a concept-oriented course that continues the intensive examination of financial reporting issues and financial statement categories begun in ACCN 3100, focusing on the liability side of the balance sheet.
Pre-requistites: ACCN 3100.
credit hours: 3

ACCN 4120 Advanced Financial Accounting
Advanced Financial Accounting
ACCN 4120 explores complex accounting areas, including consolidations, partnerships, not-for-profit accounting, and multinational accounting. It is recommended for CPA examination candidates only.
Pre-requistites: ACCN 3100.
credit hours: 3

ACCN 4130 Financial Statement Analysis
Financial Statement Analysis
ACCN 4130 helps students understand and analyze financial statements, prepare pro-forma statements and critically review business valuation. Financial statement analysis is used by decision-makers in a variety of settings. Managers use financial data to monitor and judge their firms' performance relative to their competitors, communicate with external investors, select operational and financial strategies, and evaluate potential investment opportunities. Securities analysts use financial data to evaluate firms and make buy/sell recommendations to their clients. Bankers and creditors use financial information to decide whether to extend a loan to a client and to determine the terms of the loan. Financial data is also used by business consultants to carry out, among other things, competitive analyses of their clients' businesses. ACCN 4130 emphasizes how the economics of a business situation translates into accounting data and how managerial incentives and opportunities affect accounting choices, given the competitive and regulatory environment. This course takes a user's rather than a preparer's perspective and does not emphasize specific accounting standards or accounting regulation. Such details are covered in other courses such as ACCN 2010 and ACCN 3100.
Pre-requistites: FINE 3010, junior standing or above.
credit hours: 3

ACCN 4140 Advanced Managerial Accounting
Advanced Managerial Accounting
ACCN 4140 explores recent developments in managerial accounting theory and practice. The course features quantitative approaches to collecting, analyzing, and transmitting cost, revenue, and profit data for internal planning and control, and it uses readings, problems, cases, and computer exercises. The course is recommended for both accounting and finance majors.
Pre-requistites: ACCN 3010, junior standing or above.
credit hours: 3

ACCN 4150 Accounting Information Systems
Accounting Information Systems
ACCN 4150 integrates the concepts of accounting and computer systems to develop an understanding of computerized accounting information systems. The course involves the extensive use of computer systems, including system development and maintenance as well as output use. It is recommended for accounting and finance majors, and for others who desire exposure to this area.
Pre-requistites: ACCN 3010, junior standing or above.
credit hours: 3

ACCN 4550 Internship
Internship
Freeman School majors may elect to do an accounting internship that will appear as a one-credit, 4000-level course on their transcripts; however, the credit does not apply towards the 122 minimum hours required for a BSM degree. The purpose of the internship must be to apply (within an ongoing business organization) the intellectual capital obtained from first- through third-year courses of the BSM program. Before registering for this course, the student must present a proposal describing how the proposed internship will meet the stated objectives and how the student will demonstrate that the objectives have been met. This proposal must be approved by the instructor before course registration. The student is responsible for locating the firm and arranging an internship position. This course is normally offered only during the summer and fulfills the curricular practical training option for students with F-1 visa status.
credit hours: 1

ACCN 4560 Professional Accounting Practicum
Professional Accounting Practicum
During the period January 1 - April 15, students participate in a busy season internship with a Big 4 accounting firm or large local firm approved by the director of the BSM/MACCT joint-degree program. The workload is 40 hours to 80 hours per week under the direct supervision of one or more certified public accountants. It involves the same difficulty of work and training that any new full-time, new-hire receives when entering the firm. In addition, this course has two writing components. In the first, the student submits a five- to ten-page research paper on an auditing or tax-related topic (pre-approved by the program director) involving an actual problem encountered by the student during the internship. In the second writing component, the student keeps a journal of the student's activities (without breaking the client/firm confidentiality requirements). This journal is to be a daily (preferable) or weekly (mandatory) task. It is to contain a description of activities accomplished, questions raised, and conclusions reached about what was learned for the day. This journal is submitted to the director of the program at the Freeman School, who will review and discuss it with the student. It must include time sheets (client info may be blocked out) and must be mailed to the director at least twice a month. In addition, students in this course will present at a technical meeting of the Beta Nu chapter of Beta Alpha Psi at the Freeman School concerning their experiences.
Pre-requistites: ACCN 4100, ACCN 4110, LGST 4100 and TAXN 4100, or instructor approval.
credit hours: 3

ACCN 4570 Service Learning Internship
Service Learning Internship
Freeman School majors may elect to do an accounting service-learning internship. The credit does not apply towards accounting major requirements for a BSM degree; it may be used as elective credit. Interested students should consult with the Center for Public Service and the Office of Undergraduate Education at the Freeman School.
Pre-requistites: Minimum cumulative GPA 3.00, junior standing or above.
credit hours: 3

ACCN 6010 Financial Accounting
Financial Accounting
credit hours: 2

ACCN 6020 Managerial Accounting
Managerial Accounting
credit hours: 2

ACCN 7020 Auditing
Auditing
credit hours: 3

ACCN 7030 Financial Accounting Theory
Financial Accounting Theory
credit hours: 3

ACCN 7040 Advanced Accounting Problems
Advanced Accounting Problems
credit hours: 3

ACCN 7050 Financial Accounting Analysis
Financial Accounting Analysis
credit hours: 3

ACCN 7070 Advanced Managerial Accounting
Advanced Managerial Accounting
credit hours: 3

ACCN 7090 Accounting Information Systems
Accounting Information Systems
credit hours: 3

TAXN 4100 Business Taxation
Business Taxation
TAXN 4100 examines the federal system of taxation as it relates to businesses. The course includes an analysis of the taxation of corporations, S corporations, and partnerships. TAXN 4100 uses a business-cycle approach, wherein the tax effects of formation, ongoing operation, and disposition of the entity are discussed. Tax effects of various transactions as they relate to the shareholders/partners are also discussed. The course is Code (Internal Revenue Code) oriented, emphasizing the primary authorities that govern tax matters.
Notes: TAXN 4100 is required for CPA examination candidates.
Pre-requistites: ACCN 3100.
credit hours: 3

TAXN 7250 Tax Planning for Corporate Business Decisions
Tax Planning for Corporate Business Decisions
credit hours: 3

TAXN 7280 Research in Taxation
Research in Taxation
credit hours: 3