B.S., J.D., C.P.A., University of Kansas
ACCT 2213 - Financial Accounting
Theory and practice of measuring and recording financial data for an economic unit: journalizing transactions, adjusting entries for revenue and expense items, inventories, depreciation, internal control with an emphasis on cash, current and long-term liabilities, and accounting for corporation stock transactions. Emphasis also will concentrate on the preparation and use of the income statement, balance sheet and statement of cash flows.
ACCT 2223 - Managerial Accounting
An introduction to managerial accounting. Analysis of cost behavior with an emphasis on the accumulation of product costs and budgeting for planning and performance evaluation. Coverage includes job order costing, process costing, cost-volume-profit analysis, capital budgeting, standard costs and departmentalization. Prerequisites: ACCT 2213 with grade of 'C' or better.
ACCT 2243 - Payroll Administration
This course will cover a wide spectrum of basic payroll accounting and employment topics for large and small employers. It will concentrate on the administration of the payroll function under the Fair Labor Standard Act and the Internal Revenue Code. Other subjects include overtime pay, payroll taxes, withholding reporting and deposits, voluntary and non-voluntary deductions (cafeteria plans, group health plans, COBRA requirements, worker's compensation issues, pension plans, etc.), and W-2 preparation and reconciliation. The Certified Payroll Professional (CPP) designation requirements will also be introduced. Prerequisites: ACCT 2213 and ACCT 2223 with a grade of 'C' or better or instructor approval.
ACCT 2393 - Accounting Information Systems
Study of alternative accounting systems used for the collection, organization, and presentation of information. Practice in designing accounting systems to assist management in decision-making process, and designing financial reports for internal and external purposes. Practice in using accounting software. Prerequisites: ACCT 2333, CSCI 1203.
ACCT 2463 - Fraud Examination
An examination of various aspects of fraud detection and prevention, including asset misappropriation, skimming, cash larceny, check tampering, register disbursement schemes, payroll and expense reimbursement schemes, inventory and other assets, corruption, bribery, conflicts of interest and fraudulent financial statements. Prerequisites: ACCT 2213 and ACCT 2223 or consent of instructor.