Suzanne A. Wright

ACCTG 311

Introduction to accounting procedures to gather, to aggregate, and to report accounting data to managers and to external readers.

ACCTG 311 – Accounting Systems and Control

Introduction to accounting procedures to gather, to aggregate, and to report accounting data to managers and to external readers.

ACCTG 432 – Accounting Information Systems

Systems analysis tools and techniques; internal control concepts; development of computer control procedures.

ACCTG 432 – Acctg Info Systems

Accounting data are utilized as information in making decisions and as a control mechanism. The focus of this course, however, will be upon the actual production of accounting data. The purpose of the course is to learn how accountants collect relevant data and transform them into reports appropriate for managers and external readers. Procedural details will focus first on the traditional accounting cycle and the journal entries for business transactions and events. Then we shall examine in detail the principle accounting cycles: sales cycle, cash receipts cycle, purchases cycle, cash disbursements cycle, payroll cycle, facilities cycle, general ledger cycle, production cycle. For each cycle, you should be able to explain the relation of the accounting process to the business enterprise, the basic journal entries, the basic internal control features, and the document flow.

ACCTG 471 – Int Fin Acctg I

Theory and practice issues in income concepts and value measurement; GAAP; revenues, costs, assets, liabilities, and equities. ACCTG 471 Intermediate Accounting I (3) This course provides students with an understanding of generally accepted accounting principles and procedures so that they properly account for and present information in financial statements prepared for external users. The student should acquire a complete understanding of the accounting issues relating to cash, receivables, inventory, plant assets, natural resources, and intangibles. The student should be able to evaluate alternative accounting methods and choose the methods which will best convey the financial information related to the above areas. The student should be able to apply appropriate generally accepted accounting principles and procedures to account for transactions related to the above asset areas. The student should be able to demonstrate an understanding of the transaction analysis, recording, classification, summarization, and reporting procedures in the accounting cycle, and an understanding of the information contained in the financial statements. Finally, student should be able to demonstrate written communication skills required of accountants.

ACCTG 471 – Intermediate Financial Accounting I

Theory and practice issues in income concepts and value measurement; GAAP; revenues, costs, assets, liabilities, and equities.

ACCTG 472

Off-balance-sheet financing; special issues in cost capitalization, liabilities, and equities; matching; funds flow statements; statement analysis; inflation accounting.

ACCTG 472 – Intermediate Financial Accounting II

Off-balance-sheet financing; special issues in cost capitalization, liabilities, and equities; matching; funds flow statements; statement analysis; inflation accounting.

ACCTG 473 – Adv Fin Acctg

Reporting for multi-corporate enterprises, business combinations, quasi- reorganizations, and selected contemporary reporting problems. ACCTG 473 Advanced Financial Accounting (3) This course explores four major topics: accounting for business combinations, introduction to derivatives and special purpose entities, accounting for foreign currency transactions and consolidating foreign subsidiaries, and ethics and policy issues for the profession.

ACCTG 473 – Advanced Financial Accounting

Reporting for multi-corporate enterprises, business combinations, quasi- reorganizations, and selected contemporary reporting problems.

ACCTG 496 – Independent Studies

Creative projects, including research and design, which are supervised on an individual basis and which fall outside the scope of formal courses.

ACCTG 497 – Special Topics

Formal courses given infrequently to explore, in depth, a comparatively narrow subject which may be topical or of special interest.

ACCTG 497B – Financial Reporting in Special Industries (B)

Covers definitions, measurements and disclosures for revenues, expenses, assets, and liabilities not traditionally covered by financial accounting courses.

ACCTG 497H – Sustainability (H)

Formal courses given infrequently to explore, in depth, a comparatively narrow subject which may be topical or of special interest.

ACCTG 573 – FINANCIAL REPORTING

This course examines the accounting for complex business transactions with an emphasis on understanding the "why", rather than exclusively the "how". There is a focus on the economic substance of transactions and developing a deep understanding of the Financial Accounting Standards Board Conceptual Framework. This enables one to analyze the consistency of current financial reporting standards within a conceptual framework while considering alternative accounting treatments that can better reflect the economic substance of transactions. An overview of the conceptual and practical issues surrounding the accounting for investments, fair values, business combinations, consolidation of financial statements, structured transactions, derivatives, and hedging activities and foreign operations will also be covered with the intent for developing an awareness of academic research related to the economics of and accounting for complex business transactions.

ACCTG 596 – Individual Studies

Creative projects, including nonthesis research, which are supervised on an individual basis and which fall outside the scope of formal courses.

ACCTG 597 – Special Topics

Formal courses given on a topical or special interest subject which may be offered infrequently; several different topics may be taught in one year or term.

ACCTG 597B – Financial Reporting in Special Industries (B)

Covers definitions, measurements and disclosures for revenues, expenses, assets, and liabilities not traditionally covered by financial accounting courses.

ACCTG 873 – Adv Acct Rep

Financial disclosure and reporting for complex business enterprises and activities; current issues in financial reporting.

IB 399 – Foreign Studies

Courses offered in foreign countries by individual or group instruction.

IB 399 – Sustainability and Technology

IST 402 – Emerg Issue Tech

Introduction to emerging issues, technology forecasting and analysis; overview of emerging issues and leading technologies in IST and how they impact information systems, users, the IT labor force and society. IST 402 Emerging Issues and Technologies (3 per semester/maximum of 9) Information Sciences and Technology (IST) is a rapidly changing discipline. New issues, methods, tools, applications and terminology appear on a continual basis. A key skill is the ability to analyze new issues and assess new technologies within the context of the information age. This course prepares students to understand the difference between potential technological failures and success, fads and revolutionary technology. It also helps students to view emerging issues as an opportunity rather than a threat. Intellectual tools are provided to assist in understanding issues, assessing and forecasting technological changes for feasibility and planning in real world situations. The course provides students with: a.) A process framework for analyzing new issues and a theoretical framework to study technological and social impacts of such issues. b.) A process framework for recognizing and understanding new technologies and a theoretical framework to take advantage of such technologies. c.) Exposure to new issues and technologies. d.) Hands-on experience in studying recent technological advances in detail.The course will also provide students with the ability to: a.) Understand the concept of issue analysis and technology forecasting. b.) Recognize the important of new issues and technologies in information sciences. c.) Incorporate these new issues and technologies into an existing information systems framework. d.) Develop and implement new technology solutions, or discuss policies for addressing emerging issues. e.) Predict impacts of issues and technology on information management, users, policies, and the environment.Each time the course is offered; new issues and.or information technology areas will be explored. Examples of issues and technologies addressed include: wireless communications, security and intrusion detection, intelligent agents, web search, languages, intelligent systems, bio-informatics, advanced visualization and human-computer interactions, ubiquitous-pervasive computing, groupware, computer aided cognition, system design by global IT teams, IT outsourcing, and digital divide.

MBADM 811 – FINANCIAL ACCTG

Accounting rules, practices, and applications that characterize the accounting presentations that for-profit organizations provide to the public.This course provides students with a foundation in the basic principles, procedures, and objectives of financial accounting that govern the reporting of information about a business to individuals, institutions, and other external groups. Course content focuses on: (1) conveying the conventions and institutional framework that define accounting rules and practice, including basic exposure to Generally Accepted Accounting Principles; (2) developing familiarity with financial statements; (3) teaching fundamental accounting transactions; and (4) training students in rudimentary analysis of the financial statements. Participation in synchronized discussions at specified times will be required.

PSU 006 – First-Year Seminar Business

Facilitate student's adjustment to the high expectations, demanding workload, increased academic liberties, and other aspects of the transition to college life.