Jonathan Shipman
Department Chair
461 Business Building
479-575-6803
The mission of the William T. Dillard Department of Accounting is to cultivate an environment of educational excellence. We do so by pursuing the following endeavors:
- Providing a learning environment in which students interact with others to identify and solve accounting and business problems.
- Developing and disseminating knowledge that has the potential for significant impact on accounting, business, and education.
- Interacting with the accounting profession, the business and academic communities, and the community at large.
The Department of Accounting offers an undergraduate degree program in accounting and graduate programs at both the master’s and doctoral levels. The department’s programs are accredited by the AACSB – The International Association for Management Education, which ensures quality and promotes excellence and continuous improvement in undergraduate and graduate education. In addition, the accounting department offers courses in Business Law.
The objective of the B.S.B.A. accounting curriculum is to provide students with a broad overall education, solid grounding in the common body of knowledge of business administration, and exposure to accounting in sufficient depth to help them achieve entry-level competence for pursuit of a career in industry. The department also offers a five-year integrated program approach to receive the Master of Accountancy degree, which leads to the simultaneous award of the B.S.B.A. and the Master of Accountancy degrees. The integrated program is designed for students who wish to concentrate in accounting and obtain education in an accounting specialization. The objective of the integrated program is to provide students with advanced knowledge of accounting and business topics in order to obtain an accelerated position in accounting or help them launch a career in public accounting. Those students who are not accepted into the integrated program or choose not to enroll in the integrated program will be allowed to graduate with a B.S.B.A. upon successful completion of the B.S.B.A. degree requirements and Accounting Major Requirements.
Students may elect to pursue the B.S.B.A. in Accounting or a Minor in Accounting in an online format. Students must apply to the University of Arkansas, Office of Admissions for consideration to enroll in the B.S.B.A. and indicate their interest in the online program on the admissions application. Students are required to submit official transcripts (either high school or college transcripts or both), and an application fee. Students interested in pursuing a minor must notify the Walton College Undergraduate Programs Office.
Accounting Major Requirements
| Course Requirements in the Major (27 hours) | ||
| ACCT 3533 | Accounting Technology | 3 |
| ACCT 3543 | Accounting Analytics | 3 |
| ACCT 3723 | Intermediate Accounting I | 3 |
| ACCT 3753 | Intermediate Accounting II | 3 |
| ACCT 3843 | Fundamentals of Taxation I | 3 |
| ACCT 4203 | Fundamentals of Taxation II | 3 |
| ACCT 4673 | Product, Project and Service Costing | 3 |
| ACCT 4703 | Governmental/Nonprofit Accounting | 3 |
| ACCT 4963 | Audit and Assurance Services | 3 |
| Maximum of 30 hours of ACCT courses in department (core, major, elective). More than 30 hours allowed if the extra courses are part of interdisciplinary minor or collateral track. | ||
| Total Hours | 27 | |
Junior/Senior Business Electives (9 hours)
Selection of electives should be made in consultation with academic advisors.
The following courses are highly recommended to satisfy the junior/senior business elective requirement if not used toward the major: ACCT 310V, ACCT 310VH, ACCT 3543, ACCT 410V, ACCT 4003H, FINN 3013, FINN 3103, ACCT 4123H, ISYS 4213 or any 3-hour Walton College Study Abroad Course. Students in the online program are encouraged to complete ACCT 310V, FINN 3013, ISYS 4213, or any 3-hour Walton College Study Abroad Course.
Maximum of 30 hours of ACCT courses in department (core, major, elective). More than 30 hours allowed if the extra courses are part of interdisciplinary minor or collateral track.
Accounting Students are encouraged to utilize ACCT 310V in the Spring of Year 4 for Internship Credit as a business elective (in combination with compressed sections of ACCT 4673 and ACCT 4963). To do so requires the student to defer 3 credit hours of General Education electives to an alternative Fall, Spring, or Summer semester. This also strengthens the ability of the student to transition into the Master of Accounting Program.
Accounting B.S.B.A.
Eight-Semester Degree Program:
Students wishing to follow the eight-semester degree plan should see the Eight Semester Degree Policy in the Academic Regulations chapter for university requirements of the program.
Courses in BOLD must be taken in the designated semester. Although other courses listed are not required to be completed in the designated sequence, the recommendations below are preferred.
| First Year | Units | |
|---|---|---|
| Fall | Spring | |
| ENGL 1013 Composition I (ACTS Equivalency = ENGL 1013) (Satisfies General Education Outcome 1.1)3 | 3 | |
| MATH 2053 Finite Mathematics (Satisfies General Education Outcome 2.1)1, 3 | 3 | |
| BUSI 1111 Freshman Business Connection3 | 1 | |
| SCMT 2103 Integrated Supply Chain Management2 | 3 | |
| MGMT 2103 Managing People and Organizations2 | 3 | |
| ISYS 1123 Business Application Knowledge - Computer Competency3 | 3 | |
| BLAW 2013 The Legal Environment of Business (ACTS Equivalency = BLAW 2003)2 | 3 | |
| COMM 1313 Public Speaking (ACTS Equivalency = SPCH 1003) (Satisfies General Education Outcomes 1.2 and 5.1)3 | 3 | |
| ACCT 2013 Accounting Principles3 | 3 | |
| BUSI 1033 Data Analysis and Interpretation3 | 3 | |
| Satisfies General Education Outcome 3.3: | ||
| ECON 2023 Principles of Microeconomics (ACTS Equivalency = ECON 2203)3 or ECON 2013 Principles of Macroeconomics (ACTS Equivalency = ECON 2103) | 3 | |
| Year Total: | 16 | 15 |
| Second Year | Units | |
| Fall | Spring | |
| ACCT 2023 Accounting Principles II3 | 3 | |
| Choose one of the following options: | 3 | |
ISYS 2103 Business Information Systems2 | ||
FINN 2043 Principles of Finance2 | ||
MKTG 3433 Introduction to Marketing2 | ||
| Satisfies General Education Outcome 3.3: | ||
| ECON 2013 Principles of Macroeconomics (ACTS Equivalency = ECON 2103)3 or ECON 2023 Principles of Microeconomics (ACTS Equivalency = ECON 2203) | 3 | |
| ENGL 1023 Composition II (ACTS Equivalency = ENGL 1023) (Satisfies General Education Outcome 1.1)3 | 3 | |
| Fine Art/Humanities – State Minimum Core (Satisfies General Education Outcome 3.1 or 3.2)5, 6 | 3 | |
| Social Sciences - State Minimum Core (Satisfies General Education Outcomes 3.3 and 4.1 , as well as the Social Issues, Multicultural Environment and Demographic Diversity Requirement)4 | 3 | |
| MATH 2043 Survey of Calculus (ACTS Equivalency = MATH 2203)3 | 3 | |
| 3 hours General Education Elective | 3 | |
| Choose one of the following options: | 3 | |
ISYS 2103 Business Information Systems2 | ||
FINN 2043 Principles of Finance2 | ||
MKTG 3433 Introduction to Marketing (whichever was not taken earlier)2 | ||
| Science - State Minimum Core (Satisfies General Education Outcome 3.4) | 4 | |
| ALL pre-business requirements should be met by end of term | ||
| Year Total: | 15 | 16 |
| Third Year | Units | |
| Fall | Spring | |
| Choose one of the following options: | 3 | |
MKTG 3433 Introduction to Marketing2 | ||
FINN 2043 Principles of Finance2 | ||
ISYS 2103 Business Information Systems (whichever was not taken earlier)2 | ||
| Fine Arts/Humanities - State Minimum Core (Satisfies General Education Outcome 3.1 or 3.2)5, 6 | 3 | |
| ACCT 3723 Intermediate Accounting I | 3 | |
| ACCT 3843 Fundamentals of Taxation I | 3 | |
| U.S. History or Government - State Minimum Core (Satisfies General Education Outcome 4.2) | 3 | |
| ACCT 3543 Accounting Analytics | 3 | |
| ACCT 3753 Intermediate Accounting II | 3 | |
| ACCT 4203 Fundamentals of Taxation II | 3 | |
| SEVI 3013 Strategic Management ((Satisfies General Education Outcome 6.1) | 3 | |
| General Electives | 3 | |
| Year Total: | 15 | 15 |
| Fourth Year | Units | |
| Fall | Spring | |
| ACCT 3533 Accounting Technology | 3 | |
| ACCT 4703 Governmental/Nonprofit Accounting | 3 | |
| Junior/Senior Business Electives | 6 | |
| General Electives | 3 | |
| ACCT 4673 Product, Project and Service Costing | 3 | |
| ACCT 4963 Audit and Assurance Services | 3 | |
| Junior/Senior Business Electives | 3 | |
| Science - State Minimum Core (Satisfies General Education Outcome 3.4) | 4 | |
| Year Total: | 15 | 13 |
| Total Units in Sequence: | 120 | |
- 1
Students have demonstrated successful completion of the learning indicators identified for learning outcome 2.1, by meeting the prerequisites for MATH 2053 or MATH 2554.
- 2
Must be completed prior to SEVI 3013.
- 3
Must be completed prior to taking any 3000 or 4000 level business courses.
- 4
The Social Sciences Elective courses that satisfy General Education Outcomes 3.3 and 4.1, as well as the Social Issues, Multicultural Environment, and Demographic Diversity requirement, include: ANTH 1023, HIST 1113, HIST 1113H, HIST 1123, HIST 1123H, SOCI 2013, SOCI 2013H, or SOCI 2033.
- 5
The Fine Arts Elective courses that satisfy General Education Outcome 3.1 include: ARCH 1003, ARHS 1003, COMM 1003, DANC 1003, LARC 1003, MLIT 1003, MLIT 1003H, MLIT 1013, MLIT 1013H, MLIT 1333, THTR 1003, THTR 1013, or THTR 1013H.
- 6
The Humanities Elective courses that satisfy General Education Outcome 3.2 include: AAST 2023, ANTH 1033, ARCH 1013, CLST 1003, CLST 1003H, CLST 1013, COMM 1233, DANC 1003, ENGL 1213, GNST 2003, HIST 1113, HIST 1113H, HIST 1123, HIST 1123H, HIST 2003, HIST 2013, HUMN 1124H, HUMN 2213, LALS 2013, MRST 2013, MUSY 2003, MUSY 2003H, PHIL 2003, PHIL 2003C, PHIL 2003H, PHIL 2103, PHIL 2103C, PHIL 2303, THTR 1003, THTR 1013, THTR 1013H, WLIT 1113, WLIT 1123, or Intermediate-level world language (usually 2003-level).
Accounting Minor for Business Students
The Department of Accounting offers a minor for Walton College students desiring more knowledge of accounting to assist them in their business careers. The minor requires the completion of 15 specific hours of study with all of the upper division courses applied toward the minor taken in residence. The 15 hours include the following courses:
| ACCT 3723 | Intermediate Accounting I | 3 |
| ACCT 3753 | Intermediate Accounting II | 3 |
| ACCT 3843 | Fundamentals of Taxation I | 3 |
| Choose two of the following three courses: | 6 | |
| Accounting Technology | ||
| Product, Project and Service Costing | ||
| Audit and Assurance Services | ||
| Total Hours | 15 | |
Students who desire to earn an Accounting minor must notify the Walton College Undergraduate Programs Office of intent to pursue a minor. All requirements for the minor must be completed prior to the awarding of the student’s undergraduate degree. All specific course prerequisites must be met. Each student must have a 2.00 cumulative grade-point average in the courses offered for the minor. All upper level minor requirements must be taken in residence.
Admission
Students are admitted to the integrated program according to the following requirements. Admission is granted only for the fall semester; Feb. 15 of the Junior year is the application deadline for those who wish to begin the integrated program the following fall. Students interested in this program must have completed 90 credit hours of study towards the baccalaureate degree (including ACCT 2013, ACCT 3723 and ACCT 3843) by the Feb. 15 deadline.
Acceptance into the integrated program is based upon the discretion of the admissions committee. The committee considers the overall quality of the applications, including the overall grade point average and the grades in ACCT 2013, ACCT 3723 and ACCT 3843. In addition, they are expected to have already mastered basic accounting concepts or, demonstrated, with and official, Graduate Management Admission Test (GMAT) score, as well as other relevant examples of academic ability and leadership. To receive serious consideration by the admissions committee, a student should have a minimum GPA of 3.0 within the applicant’s overall university and accounting coursework. Due to the demand for seats in the program, the admissions committee selectively restricts admission into the program based upon the availability of instructional resources. Students must complete at least two long-session semesters in residence in the Master of Professional Accounting or Master of Accountancy program.
Transfer students will be handled on a case-by-case basis.
Satisfactory Progress
Students are expected to make continuous progress toward the degree by completing required accounting coursework each semester. Students who fail to meet the requirements for the M.P.Ac. or M.Acc. program must choose another major of study or finalize their B.S.B.A. in Accounting. Students will be notified before this action is taken and should meet with an academic advisor in the Undergraduate Programs Office upon notification.
Probation
A student is placed on probation if his or her grade point average in core undergraduate accounting courses falls below 3.00. Except with the consent of the M.Acc./M.P.Ac. Program Director a student on probation may not take graduate accounting courses.
Graduation
To receive an integrated B.S.B.A/M.Acc./M.P.Ac. degree, a student must have a grade point average of at least 3.00 in all coursework taken as part of the minimum 30-hour M.Acc. or M.P.Ac. degree. He or she must also have a grade point average in graduate accounting coursework of at least 3.00.
Degree Requirements
The requirements of B.S.B.A./M.Acc./M.P.Ac. Integrated program are:
- Undergraduate coursework
- Complete the B.S.B.A. degree requirements and Accounting Major Requirements detailed above.
- Students are strongly encouraged, but not required, to participate in an accounting internship, ACCT 310V, ACCT 310VH, or ACCT 535V.
- Graduate coursework
Students with appropriate backgrounds in business administration and economics and with an undergraduate concentration in accounting will be required to complete 30 semester hours of course work beyond the baccalaureate degree, at least 21 semester hours of which must be in courses reserved exclusively for graduate students..
All students must be enrolled for a minimum of 9 hours during consecutive fall/spring semesters during their graduate year. The student must be in residence a minimum of 24 weeks (see residency requirements of the Master of Arts/Master of Science).
Students must complete the specified graduate coursework of the M.Acc. or M.P.Ac. degrees as described in the Graduate Catalog.
The M.Acc./M.P.Ac. degree programs do not require a thesis. Successful completion of the integrated B.S.B.A/M.Acc./M.P.Ac. program from the University of Arkansas will qualify a student to take relevant professional examinations.
For further information, write to the M.Acc./M.P.Ac. Adviser, Department of Accounting, Walton College of Business, University of Arkansas, Fayetteville, AR 72701 or contact the Graduate School of Business at gsb@walton.uark.edu.
Faculty
Allee, Kristian, Ph.D., M.B.A. (Indiana University), B.S. (Brigham Young University), Associate Professor, Garrison/Wilson Chair in Accounting, 2016.
Atwood, T. J., Ph.D. (University of Illinois), M.B.A. (University of Texas at Austin), B.S. (Western Kentucky University), Associate Professor, 2014.
Bryan, Barry J., Ph.D. (Texas A&M University), M.B.A., B.S.B.A. (University of Arkansas), Teaching Professor, 2020.
Cassell, Cory A., Ph.D. (Texas A&M University), M.S., B.S. (Trinity University), Professor, Ralph McQueen Distinguished Chair in Accounting, 2009, 2020.
Clarke, Morgan, M.Acc., B.A., B.Acc. (University of Arkansas), Instructor, 2021.
Crawley, Michael, Ph.D. (University of Texas at Austin), M.B.A., B.S. (Indiana University), Teaching Assistant Professor, 2016.
Dobrzykowski, Sarah, J.D. (Ohio Northern University), M.O.D., B.S.B.A. (Bowling Green State University), Instructor, 2019.
Gilber, Courtney, J.D., B.A. (University of Arkansas), Instructor, 2022.
Hayes, Thomas P., Ph.D. (University of North Texas), M.Acc. (University of Missouri), B.A. (Westminster College), Teaching Associate Professor, 2019.
Henry, Erin E., Ph.D. (University of Connecticut), M.S. (University of Memphis), B.Acc. (Mississippi State University), Associate Professor, 2019, 2023.
Jarnagin, Robyn, LL.M. (New York University), J.D., B.S. (University of Montana), Clinical Associate Professor, 2016, 2020.
Krupa, Trent, Ph.D. (University of Connecticut), M.B.A. (Bryant University), B.S.B.A., Assistant Professor, 2022.
McDermott, Reba, Ph.D. (Oklahoma State University), M.B.A. (University of Texas- San Antonio), B.S.B.A (Virginia Commonwealth University, University of Arkansas), Executive-in-Residence Instructor, 2021.
Peters, Gary F., Ph.D. (University of Oregon), M.S. (University of Missouri-Columbia), B.S. (Arkansas Tech University), Professor, S. Robson Walton Chair in Accounting, 2003, 2012.
Petrone, Kim, J.D. (Northwestern University), B.A. (Southern Methodist University), Teaching Assistant Professor, 2012, 2020.
Rawson, Caleb, Ph.D. (University of Colorado at Boulder), B.S. (Colorado Christian University), Assistant Professor, 2018.
Raymundo, Fellipe, Ph.D. (University of Tennessee, University of Arkansas), M.A. (University of Arkansas), B.A. (Ibmec), Assistant Professor, 2020.
Reed, Chad, M.Acc. (University of Missouri-Columbia), Instructor, 2022.
Richardson, Vernon J., Ph.D. (University of Illinois-Urbana-Champaign), M.B.A., B.S. (Brigham Young University), Distinguished Professor, G. William Glezen Jr. Endowed Chair in Accounting, 2005, 2016.
Rowe, Stephen, Ph.D. (University of Illinois), M.S. (Loyola University Chicago), B.A. (Covenant College), Associate Professor, 2016, 2020.
Shipman, Jonathan, Ph.D. (University of Tennessee), B.S. (University of Central Arkansas), Associate Professor, 2015, 2019.
Terrell, Katie, M.B.A. (University of Arkansas), B.A. (University of Central Arkansas), Instructor, 2012.
Thomas, JaLynn D., B.S. (Louisiana Tech College Ruston Campus), Instructor, 2011.
Ward, Ryane, J.D. (University of Arkansas), B.A. (University of Kansas), Instructor, 2022.
Wiebe, Zac, Ph.D., M.Acc. (University of Kansas), B.S. (University of Saskatchewan), Assistant Professor, 2018.
Accounting Courses
ACCT 2013. Accounting Principles. 3 Hours.
Introduction of accounting as an information system with emphasis on processing and presenting information in the form of financial statements for use in decision making. The course emphasizes business processes and double entry accounting. Prerequisite: (Non-business majors: (ISYS 1123 with a grade of C or better) or DASC 1003 or ASTM 2903) and MATH 2043 or higher with a grade of C or better), or (Business majors: (ISYS 1123 with a grade of C or better)), BUSI 1111 with a grade of C or better, and (MATH 2053 or MATH 2554 each with a grade of C or better)). (Typically offered: Fall, Spring and Summer)
ACCT 2013H. Honors Accounting Principles. 3 Hours.
Introduction of accounting as an information system with emphasis on processing and presenting information in the form of financial statements for use in decision making. The course emphasizes business processes and double entry accounting. This course is equivalent to ACCT 2013. Prerequisite: (Non-business majors: Honors Standing, (ISYS 1123 with a grade of C or better)), and MATH 2043 or higher with a grade of C or better) or (Business majors: Honors standing, (ISYS 1123 with a grade of C or better)), BUSI 1111 with a grade of C or better, and (MATH 2053 or MATH 2554 with a grade of C or better)). (Typically offered: Spring)
This course is equivalent to ACCT 2013.
ACCT 2023. Accounting Principles II. 3 Hours.
In this course we study managerial accounting concepts and their use in business decisions. We will examine the development and analysis of cost information for management use in decision-making, income determination, and performance evaluation. Prerequisite: ACCT 2013 with a grade of C or better. (Typically offered: Fall, Spring and Summer)
ACCT 2023H. Honors Accounting Principles II. 3 Hours.
In this course we study managerial accounting concepts and their use in business decisions. We will examine the development and analysis of cost information for management use in decision-making, income determination, and performance evaluation. Prerequisite: ACCT 2013 with a grade of C or better and honors standing. (Typically offered: Fall, Spring and Summer)
This course is equivalent to ACCT 2023.
ACCT 2403. Accounting Fundamentals for Planning and Control. 3 Hours.
Use of accounting information for planning and control, including interpretation of financial statements and fundamentals of managerial accounting. Topics include financial statement structures and analysis, profitability and cash flow analysis, cost behaviors, production cost analysis, budgeting, standard costs and performance reporting, sources and uses of corporate capital, and other related topics. Walton College majors are not eligible to register for the course. No degree credit for Walton College majors. (Typically offered: Fall and Spring)
ACCT 310V. Accounting Internship. 1-3 Hour.
This class is designed to give students an internship opportunity to combine their formal academic preparation with an exposure to the accounting profession. Prerequisite: Department consent and ACCT 3723 with a grade of C or better. (Typically offered: Spring) May be repeated for up to 3 hours of degree credit.
ACCT 310VH. Honors Accounting Internship. 1-3 Hour.
This class is designed to give students an internship opportunity to combine their formal academic preparation with an exposure to the accounting profession. Prerequisite: Honors standing, Department consent and ACCT 3723 with a grade of C or better. (Typically offered: Fall, Spring and Summer) May be repeated for up to 3 hours of degree credit.
This course is equivalent to ACCT 310V.
ACCT 3533. Accounting Technology. 3 Hours.
This course provides an overview of accounting information systems and illustrates the importance of technology to accountants. Students are exposed to a variety of information technologies including manual, file-oriented, and database systems. The relative advantages and disadvantages of each type of system are highlighted and discussed. Prerequisite: ACCT 2013 with a grade of B or better. (Typically offered: Fall and Spring)
ACCT 3543. Accounting Analytics. 3 Hours.
This course provides students with an overview of the data analytics process in accounting: asking appropriate accounting questions, finding and mastering appropriate accounting data to address those questions, performing test analysis and communicating the results of the data through data visualizations. Extensive hands-on, experiential learning using short Excel and Tableau labs is a key part of the course. Basic knowledge of excel is recommended. Prerequisite: (Non-business majors: (ACCT 2013 with a grade of B or better) and (INEG 2314 or STAT 3013 with a grade of C or better)) or (Business majors: (ACCT 2013 with a grade of B or better) and (BUSI 1033 with a grade of C or better)). (Typically offered: Fall and Spring)
ACCT 3723. Intermediate Accounting I. 3 Hours.
This course is designed to study the theoretical basis for financial accounting concepts and principles related to financial reporting. This course emphasizes researching technical accounting pronouncements for application to external financial reporting issues. Prerequisite: ACCT 2013 with a grade of B or better. (Typically offered: Fall and Spring)
ACCT 3753. Intermediate Accounting II. 3 Hours.
This is the second financial accounting course designed to continue study of financial accounting concepts and principles. This course emphasizes research of technical accounting pronouncements for application to external financial reporting issues. Prerequisite: ACCT 3723 with a grade of C or better. (Typically offered: Fall and Spring)
ACCT 3843. Fundamentals of Taxation I. 3 Hours.
Introduction to federal income taxation with a focus on individuals, including basic tax concepts, income tax principles applicable to individual taxpayers, primary tax law authorities, tax research techniques, and tax planning strategies. Prerequisite: ACCT 2013 with a grade of B or better. (Typically offered: Fall and Spring)
ACCT 4003H. Honors Accounting Colloquium. 3 Hours.
Explores events, concepts and/or new developments in the field of accounting. Prerequisite: Honors standing, Senior standing and ACCT 3723 with a grade of C or better. (Typically offered: Fall)
ACCT 410V. Special Topics in Accounting. 1-3 Hour.
Explore current events, concepts and new developments relevant to Accounting not available in other courses. Prerequisite: Department consent. (Typically offered: Irregular) May be repeated for up to 6 hours of degree credit.
ACCT 4123H. Professional Ethics and Corporate Governance. 3 Hours.
An examination of various aspects of accounting and business ethics including ethical theories; ethical reasoning; ethical values - including integrity, objectivity, auditor independence, and other values relevant for accountants; and ethics codes. The course provides students with a framework of ethical reasoning, professional values and attitudes for exercising professional skepticism and other behavior that is in the best interest of the public and accounting profession. Aspects of corporate governance related to establishing an ethical corporate culture will also be addressed. Prerequisite: Senior standing, Honors standing, and ACCT 3723 with a grade of C or better. (Typically offered: Spring)
ACCT 4203. Fundamentals of Taxation II. 3 Hours.
Study of federal income taxation with a focus on entities other than individuals (C corporations, S corporations, partnerships, estates, and trusts) as well as an introduction to federal transfer taxes, state and local taxes, and multinational tax issues, including applicable tax principles and continued development of tax research techniques, and tax planning strategies. Prerequisite: ACCT 3723 and ACCT 3843 each with a grade of C or better. (Typically offered: Fall and Spring)
ACCT 4673. Product, Project and Service Costing. 3 Hours.
Cost systems with emphasis on information generation for cost management of products, projects and services. The course includes spreadsheet and other computer program analysis. Prerequisite: ACCT 2023 and ACCT 3723 each with grades of C or better. (Typically offered: Fall)
ACCT 4703. Governmental/Nonprofit Accounting. 3 Hours.
Governmental and non-profit accounting, financial statement and internal controls compliance, and auditing for government and other non-profit organizations. Industry specific issues in accounting for health care organizations and colleges and universities; and federal governmental accounting. Prerequisite: ACCT 2013 and ACCT 2023 each with a grade of C or better. (Typically offered: Irregular)
ACCT 4963. Audit and Assurance Services. 3 Hours.
Professional standards and procedures as applied to external and internal assurance engagements. Including coverage of the economic role of assurance providers, engagement planning, risk assessment, evidence gathering, and reporting. Prerequisite: ACCT 3723 with a grade of C or better. (Typically offered: Fall and Spring)
Business Law Courses
BLAW 2013. The Legal Environment of Business (ACTS Equivalency = BLAW 2003). 3 Hours.
Introduction to the legal and ethical environment in which business operates. Topics covered in this survey course include: introduction to the legal system and the judicial resolution of disputes, constitutional law, administrative law, criminal law, torts, contracts, property law, advertising and marketing law, bankruptcy and credit transactions, business organizations, antitrust, employment law and ethics. (Typically offered: Fall, Spring and Summer)
BLAW 2013H. Honors The Legal Environment of Business. 3 Hours.
Introduction to the legal and ethical environment in which business operates. Topics covered in this survey course include: introduction to the legal system and the judicial resolution of disputes, constitutional law, administrative law, criminal law, torts, contracts, property law, advertising and marketing law, bankruptcy and credit transactions, business organizations, antitrust, employment law and ethics. (Typically offered: Fall, Spring and Summer)
This course is equivalent to BLAW 2013.
BLAW 3033. Commercial Law. 3 Hours.
A study of the laws applicable to commercial transactions. Topics covered include the common law of contracts, Articles Two (Sales) and Three (Commercial Paper) of the Uniform Commercial Code, secured transactions, suretyship, and bankruptcy. (Typically offered: Spring)
