| Prerequisites: |
|
| Basic courses in microeconomics, finance, and statistics |
9 |
| ACT 210, 220 Principles of Accounting - F,S,SS |
6 |
| ACT 311, 312 Intermediate Accounting - F, S sequence |
6 |
| ACT 321 Cost Accounting - F, S |
3 |
| ACT 330 Introduction to Taxation - F, S, SS |
3 |
| ACT 350 Accounting Technology Applications - F, S |
3 |
| ACT 441 Audit Practice - F, S, SS |
3 |
| Prerequisite credits needed: |
33 |
|
Degree Requirements:
|
| Required Core: |
ACT 561 Legal & Regulatory Issues in Accounting - F,S [more]
Prerequisite: BUS 205 or BUS 260
Contracts, ownership, bankruptcy (debtor/creditor relationship), formation of business entities, regulation of accounting profession.
|
3 |
ACT 570 Governmental and Nonprofit Accounting - F [more]
Prerequisite: ACT 441
Theory and practical application of accounting principles and auditing standards to governmental entities and not-for-profit organizations.
|
3 |
ACT 641 Contemporary Auditing - F [more]
Prerequisite: ACT 441
Seminar exploring various facets of the assurance services environment.
|
3 |
| Electives |
3 |
| Certificate |
18 |
| Minimum credits for degree |
30 |
| |
| Financial Accounting Certificate: |
|
ACT 541 Forensic Accounting -S [more]
Prerequisite: ACT 441
This course explores the related areas of forensic accounting and fraud. Students will gain in-depth knowledge of a variety of professional practices.
|
3 |
ACT 601 (B) Professional Practice - S [more]
Prerequisite: ACT 612
Management of accounting practice; professional ethics and regulation; research techniques.
|
3 |
ACT 612 Contemporary Financial Accounting Issues - F [more]
Prerequisite: ACT 312
Historical development of accounting: controversial issues involved in calculations and disclosures of enterprise periodic income.
|
3 |
ACT 622 Advanced Managerial Accounting - S [more]
Prerequisite: ACT 321
Contributions of cost accounting to decision making and planning.
|
3 |
ACT 650 Advanced Accounting Information Systems - F [more]
Prerequisite: ACT 350
Research and review of best practices for technology in organizational accounting processes, including advanced skills in spreadsheets and databases.
|
3 |
ACT 679 (B) Capstone Seminar - S [more]
Prerequisite: ACT 601B
Final project integrating material from prior courses.
|
3 |
| |
| Tax Certificate: |
|
ACT 601 (A) Professional Practice - F [more]
Prerequisite: ACT 330
Management of accounting practice; professional ethics and regulation; research techniques.
|
3 |
ACT 631 Corporate Tax - F [more]
Prerequisite: ACT 220 and ACT 330
Federal income tax principles pertaining to formation and operation of corporate entities.
|
3 |
ACT 633 Flow-Through Entities - S [more]
Prerequisite: ACT 220
Federal income tax principles and problems pertaining to flow-through entities.
|
3 |
ACT 635 State and Local Taxation - F [more]
Prerequisite: ACT 220
Tax planning and compliance issues for entities doing business in multijurisdictional locales.
|
3 |
ACT 639 Special Topics in Taxation - S [more]
Prerequisite: ACT 601A; ACT 631
Taxation of not-for-profit entities; international tax issues; other contemporary topics.
|
3 |
ACT 679 (A) Capstone Seminar - S [more]
Prerequisite: ACT 601A; ACT 631
Final project integrating material from prior courses.
|
3 |