ACNT1303 – INTRODUCTION TO ACCOUNTING I
48 lecture hours = 3 credit hours
A study of analyzing, classifying, and recording business transactions in a manual and computerized environment.  Emphasis on understanding the complete accounting cycle and preparing financial statements, bank reconciliations and payroll.

ACNT1304 – INTRODUCTION TO ACCOUNTING II
Prerequisite:  ACNT1303
48 lecture hours = 3 credit hours
A study of accounting for merchandising, notes payable, notes receivable, valuation of receivables and equipment and valuation of inventories in a manual and computerized environment.  Course may include computer applications.  Recommended prerequisite: COSC1400 or equivalent.

ACNT1313 – COMPUTERIZED ACCOUNTING APPLICATIONS
48 lecture hours = 3 credit hours
Prerequisite:  ACNT 1303
A study of utilizing the computer to develop and maintain accounting record keeping systems, make management decisions, and process common business applications with emphasis on utilizing a spreadsheet and/or data base package/program.

ACNT1329 – PAYROLL & BUSINESS TAX ACCOUNTING
48 lecture hours = 3 credit hours
Prerequisite:  ACNT 1303
A study of payroll procedures, tax entities, and reporting requirements of local, state, and federal taxing authorities in a manual and computerized environment.  Course may include computer applications.  Recommended prerequisite: COSC1400 or equivalent. 

ACNT1391 – SPECIAL TOPICS IN ACCOUNTING (International Accounting)
Prerequisite:  ACNT 1303
48 hour lecture hours = 3 credit hours
Topics address recently identified current events, skills, knowledge and/or attitudes and behavior pertinent to the technology or occupation and relevant to the professional development of the student.  Course may include computer applications.  Recommended prerequisite: COSC1400 or equivalent.

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ACCT2301 – PRINCIPLES OF ACCOUNTING I
48 lecture hours = 3 credit hours
Fundamentals of financial accounting concepts and interpretation of accounting data; analysis of financial statements; income and cash flow analysis; nature of assets, liabilities and equities; understanding and use of the accounting process. Course will include computer applications.  Recommended prerequisite: MATH1314 and COSC1400 or equivalent.

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ACCT2302 – PRINCIPLES OF ACCOUNTING II
Prerequisite:  ACCT2301
48 lecture hours = 3 credit hours
Managerial use of accounting information; terminology, activity and cost behavior; use of accounting information for pricing; product and investment decisions, budgeting and quality control. Course will include computer applications.  Recommended prerequisite: MATH1314 and COSC1400 or equivalent.  Required prerequisite: ACCT2301.

ACNT2309  – COST ACCOUNTING
48 lecture hours = 3 credit hours
A study of budgeting and cost control systems including a detailed study of manufacturing cost accounts and reports, job order costing, and process costing.  Includes introduction to alternative costing methods such as activity-based and just-in-time costing.  Course may include computer applications.  Recommended prerequisite: COSC1400 or equivalent.  Required prerequisite: ACNT1303.

ACNT2330 – GOVERNMENTAL & NOT-FOR-PROFIT ACCOUNTING
Prerequisite:  ACNT1303
48 lecture hours = 3 credit hours
Basic concepts and techniques of fund accounting, financial reporting for governmental and not-for-profit entities.  Accounting cycle for funds and account groups. Governmental and not-for-profit financial statements. Course may include computer applications.  Recommended prerequisite: COSC1400 or equivalent.

ACNT2331 – INTERNAL CONTROL & AUDITING
48 lecture hours = 3 credit hours
A study of internal control and auditing standards and processing used by internal auditors, managers, and independent public accountants. Course may include computer applications.  Recommended prerequisite: COSC1400 or equivalent.  Required prerequisite: ACNT1303.