Certain courses in the evening program are not offered in the day, and are designated as "E" (evening only) courses. Credits from these courses may be applied to the Associate and Bachelor of Business Administration degrees, but not to the Bachelor of Arts or Bachelor of Science degrees.  Any specific course prerequisites are stated in the course description. The credit value of each course, expressed in semester hours, is printed in parentheses.

ACCT-111. Financial Accounting (4)
An introduction to generally accepted accounting principles.  Presentation of Balance Sheet, Income Statement, and Statement of Cash Flows used in business practice.  Course is taught utilizing computer spreadsheet analysis and includes out of class laboratory activities, problem-solving and analysis.  
Prerequisite:  User knowledge of Excel.

ACCT-112. Managerial Accounting (4)
An introduction to cost accounting, budgeting, forecasting and break-even analysis.  Emphasis is on job and process cost accounting to aid management decision making.  Course is taught utilizing computer spreadsheet analysis and includes out of class laboratory activities, problem-solving and analysis.  
Prerequisite: ACCT-111.

ACCT-201. Intermediate Accounting I (4)
In-depth study of financial accounting principles.  Course emphasis on problem solving using computer application techniques and includes out of class laboratory activities, problem-solving and analysis.
Prerequisite: ACCT-112.

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ACCT-202. Intermediate Accounting II (4)
Continuation of Accounting 201 with emphasis on corporate accounting and FASB presentation.  Course emphasis on problem solving using computer application techniques.  
Prerequisite:  ACCT-201.

ACCT-301. Cost Accounting I (3)
Fundamental principles of cost accounting.  Budgeting for profit planning and capital items, standard costs and analysis of all variances, income effects of alternative product-costing methods, inventory planning, control and valuation, process costing, spoilage, waste, defective units and scrap, decentralization and transfer pricing.
Prerequisite: ACCT-112.

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ACCT-303. Tax Accounting I (3)
This course studies federal taxation as it applies to individuals, corporations and partnerships.  The course is continually updated to include new tax legislation.  Prerequisite: ACCT-202, or permission of instructor. (Formerly ACCT-402)

ACCT-401. Auditing (3)
This course integrates auditing procedures and standards with accounting principles for the purpose of issuing the audit report.
Prerequisite: ACCT-202, or permission of instructor.

ACCT-420W: Seminar in Advanced Accounting (4)
Capstone course in the major.  In depth study of advanced accounting topics that involve partnership, branch, consolidated and not-for profit business organizations.  Emphasis on the latest FASB pronouncements is stressed through the solving of various case problems and by means of a project requiring research, writing and oral presentation.  
Prerequisite:  All accounting courses in the major.

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