Take a look at what you will learn:

2503 Financial Accounting (may be waived if a student has completed previous coursework in accounting).
The basic introduction to generally accepted accounting principles, (GAAP) covering fundamentals of financial statement preparation based on a user’s perspective, certain unique financial reporting aspects of cash, receivables, inventories, current and long-term liabilities, equity, partnerships corporations and international transactions.
Summer Classroom Offering: May 14 - 23, 2014
Summer Online Offering:   Dates TBD

3503V Intermediate Accounting I.
An in-depth examination of generally accepted accounting principles (GAAP) for the external decision maker. An analytical review of the work and practice relating to the measurement and reporting of financial information, and includes topics such as the conceptual framework of accounting principles, income statement, balance sheet, time value of money, cash and receivables, inventories, fixed assets, depreciation, and intangible assets.
Summer Classroom Offering (4 credits): May 27 – June 6, 2014
Fall Evening Classroom Offering (3 credits):   Dates TBD

351V Intermediate Accounting II. 
The second intermediate accounting course in a two-course sequence. Topics include investments, current and long-term liabilities, stockholders’ equity, dilutive securities, income taxes, pension and post-retirement benefits, share-based compensation, earnings per share, revenue recognition, accounting changes and errors, and the statement of cash flows.
Summer Classroom Offering (4 credits): June 9 - 19, 2014
Fall Evening Classroom Offering (3 credits):   Dates TBD

3573 Federal Income Taxation.
A study of income tax law relating to the corporate and individual taxpayer. Analyses of various tax policies and their effect on business and personal tax planning. Includes discussion of various taxes (income, payroll, state and local, international) that impact decision making.
Summer Classroom Offering (4 credits): June 23 - July 3, 2014

3563 Cost Accounting. 
A study of accounting practices relating primarily to manufacturing operations. Topics include job order, process, and standard cost systems, break-even analysis, variances, and activity-based costing. Open to accounting majors only.
Summer Classroom Offering (3 credits): July 7 - 16, 2014

3533 Advanced Accounting. 
Concerns specialized accounting areas such as business combinations, consolidated statements, foreign currency translation and remeasurement and partnerships.
Summer Classroom Offering (3 credits): July 18 - 29, 2014

4113 Principles of Auditing.
A comprehensive review of the attest function as performed by independent public accounting firms. Includes a study of the auditing environment, generally accepted auditing standards, ethics and internal controls. Strong emphasis is placed on the student’s ability to communicate across all mediums.
Summer Classroom Offering (3 credits): July 31 – August 11, 2014

3553 Accounting Information Systems.
A course, which informs students of the relationships between the accounting process and the needs of management.  In addition, internal controls and how systems work within various transaction cycles are examined.  Technology skills and their use will be an important component of this course.
Fall Online Offering (3 credits):   Dates TBD

4313 Governmental and Non Profit Accounting. 
This course covers the specialized accounting areas in governmental and non-profit accounting.
Fall Online Offering (3 credits):   Dates TBD

 

Summer 2014 Daytime Course Schedule

Financial Accounting

May 14 - May 23, 2014

Intermediate Accounting I May 27 - June 6, 2014
Intermediate Accounting II June 9 - June 19, 2014
Federal Income Taxation June 23 - July 3, 2014
Cost Accounting July 7 - July 16, 2014
Advanced Accounting July 18 - July 29, 2014
Principles of Auditing July 31 - August 11, 2014