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ACCOUNTING CORE
Take the following courses:
EB-131 Financial Accounting
Introduces fundamental principles and assumptions of accounting as they relate to transaction analysis and basic financial statements.
3 CreditsS
EB-232 Intermediate Accounting I
A comprehensive study and application of generally accepted accounting principles for asset valuation, income measurement, and financial statement presentation for business organizations.
4 CreditsSPrerequisites: EB131.
EB-233 Intermediate Accounting II
A continuation of the comprehensive study and application of generally accepted accounting principles for asset valuation, income measurement, and financial statement presentation for business organizations begun in Intermediate Accounting I.
3 CreditsSPrerequisite: EB232.
EB-236 Managerial Accounting
Emphasizes accounting concepts for the internal use of management in planning and control. Course focuses on spreadsheet applications to analyze management policies.
3 CreditsS,QM,CWPrerequisite: EB131.
ADDITIONAL COURSES
Take one of the following courses:
EB-334 Advanced Accounting
Focuses on accounting theory and problems regarding such specialized topics as: partnerships, consolidated financial statements, governmental accounting, multi-national enterprises and corporate bankruptcy.
3 CreditsSPrerequisite: EB233.
EB-335 Auditing
Emphasizes current auditing principles and the objectives of independent accounting firms. Particular attention is placed on auditing procedures and the ethical and legal responsibilities of the auditor.
3 CreditsSPrerequisite: EB233.
EB-336 Federal Taxation: Individuals
Examines the federal income tax structure and its relationship to individuals and sole proprietorships. Emphasis is placed on the preparation of the individual income tax return.
3 CreditsSPrerequisite: EB131.
EB-337 Cost Accounting
An analysis of the use of cost accounting systems to accumulate and allocate manufacturing costs. In order to support inventory valuation and emphasis is on solving real business problems.
3 CreditsSPrerequisite: EB236 and Junior or Senior standing.
Secondary Emphasis Credit Total = 18
Six credits must be at the 300/400-level. Any course exception must be approved by the advisor and/or department chair.
The secondary emphasis is for use by students with POEs in other departments. We do not allow a student with a POE in ABE to use one of our own secondary emphases, e.g. Accounting w/secondary emphasis in Finance.
The secondary emphasis is shown on the POE forms using the words "w/secondary emphasis in" (e.g., Communications w/secondary emphasis in Marketing). We suggest that using "and" to connect two disciplines - e.g., Communications and Marketing - implies that the student is a "dual major" and has completed the designated POE in Marketing and sufficient work in the other discipline that a faculty member of that department would approve the POE.
Note that prerequisites for 300/400 courses will NOT automatically be waived.