BUS–A 301 Accounting: An Information System (3 cr.)
This course reviews the accounting cycle, using a business transaction cycle approach, to understand accounting as a data entry and information processing system. Emphasis on: Data Flow, Internal Control, Audit Trail, Financial Statement Relationships, and Special Reports.

BUS–A 311 Intermediate Accounting I (3 cr.)
Theory of asset valuation and income measurement. Principles underlying published financial statements.

BUS–A 312 Intermediate Accounting II (3 cr.)
Application of intermediate accounting theory to problems of accounting for economic activities.

BUS–A 328 Taxation of Individuals (3 cr.)
Internal Revenue Code and Regulations. Emphasis on income, exclusions from income, deductions, and credits. Use of tax forms in practical problem situations.

BUS–A 339 Advanced Taxation (3 cr.)
Internal Revenue Code and Regulations; formation and liquidation of corporations, partnerships, estates, and trusts.

BUS–A 413 Governmental and Not-for-Profit Accounting (3 cr.)
Financial management and accounting for nonprofit seeking entities; state, municipal, and federal governments; schools, hospitals, and philanthropic entites. Includes study of GAAP for these entities promulgated by the FASB and GASB.

BUS–A 424 Auditing (3 cr.)
Provides an understanding of the audit environment and public expectations for an audit, risk analysis in conducting the audit, internal control, and the quality control procedures of public accounting organizations. Includes coverage of the code of professional conduct, the legal liabilities of CPAs, the auditing and attestation standards, statistical sampling in auditing, audit of operation cycles in a computerized environment, and the auditor's report.

BUS-L 303 Commercial Law II (3 cr.)
P: BUS-L 201. Law of real and personal property. Legal problems encountered in marketing goods, including sale of goods, securing credit granted, nature and use of negotiable instruments.