Accounting (ACCT)
ACCT 1111 Principles of Financial Accounting. (Formerly 111) Principles of financial accounting; including the basic structure of financial disclosures. Credit will not be granted for both ACCT 1111 and ACCT 100 (no longer offered). Prerequisites: MATH 1105 or MATH 1110, BALT 1140, CMSC 1182, CMSC 1184, or BALT 1150. Co-registration in the prerequisites is permitted. IAI BUS903. This is a core course requiring a minimum letter grade of “C” for business majors. 3 semester credit hour/s.
Campus: LISLE (Typically Offered: Fall and Spring Terms)
MESA (Typically Offered: Fall and Spring Terms)
MESA (Typically Offered: Fall and Spring Terms)
ACCT 1112 Principles of Managerial Accounting. (Formerly 112) Principles of managerial accounting; including cost accounting, planning and control systems, and analysis and interpretation of financial statements. Prerequisite: ACCT 1111. IAI BUS904. This is a core course requiring a minimum letter grade of “C” for business majors. 3 semester credit hour/s.
Campus: LISLE (Typically Offered: Fall and Spring Terms)
MESA (Typically Offered: Fall and Spring Terms)
MESA (Typically Offered: Fall and Spring Terms)
ACCT 2211 Intermediate Accounting I. (Formerly 211) A thorough study of balance sheet accounts integrated with an analysis of their relationship to the income statement., statement of cash flows, and their use by management and external users. Prerequisite: ACCT 1111. This course requires a minimum letter grade of "C" for majors. 3 semester credit hour/s.
Campus: LISLE (Typically Offered: Fall Term)
MESA (Typically Offered: Fall Term)
MESA (Typically Offered: Fall Term)
ACCT 2212 Intermediate Accounting II. (Formerly 212) Part 2 of a thorough study of balance sheet accounts integrated with an analysis of their relationship to the income statement., statement of cash flows, and their use by management and external users. Prerequisite: ACCT 2211. This course requires a minimum letter grade of "C" for majors. 3 semester credit hour/s.
Campus: LISLE (Typically Offered: Spring Term)
MESA (Typically Offered: Spring Term)
MESA (Typically Offered: Spring Term)
ACCT 2297 Internship. (Formerly 297) Practical experiences in business related fields under the supervision of the program coordinator. 2-6 semester credit hour/s. Course Repeatable. Maximum number of units allowed: 12.
Designation: Engaged Learning
Campus: LISLE (Typically Offered: Periodically)
MESA
MESA
ACCT 3120 VITA Service Learning. (Formerly 120) A service learning course built around the Internal Revenue Service (IRS) volunteer income tax assistance (VITA) program. Students must participate in the training, successfully complete an online IRS exam, and participate at the volunteer income tax advising site. 2 semester credit hour/s. Department Consent Required. Course Repeatable. Maximum number of units allowed 4. 2 semester credit hour/s. Course Repeatable. Maximum number of units allowed: 21.
Campus: LISLE
MESA (Typically Offered: Periodically)
MESA (Typically Offered: Periodically)
ACCT 3309 Accounting Information Systems Laboratory. (Formerly 309) Students will understand and use accounting software to complete projects related to business processes. Prerequisite: ACCT 1111 and ACCT 1112 and Sophomore standing. 2 semester credit hour/s.
Campus: LISLE (Typically Offered: Fall Term)
MESA (Typically Offered: Periodically)
MESA (Typically Offered: Periodically)
ACCT 3310 Accounting Information Systems. Students will learn to analyze the role of accounting information systems within a company's operating systems; appreciate the wider view of accounting's role in an organization as an integrated and comprehensive database; and learn the connections between transaction cycles, internal controls, and computer ethics. Students will Identify major business processes, apply enterprise risk management and the COSO framework to identify risks and controls over these processes, including the risks and controls of a service organization. They will explain the role of IT within the organization including its impact on financial reporting and strategy. They will also understand IT governance, the use of hardware, software, databases, network technology and mobile technology and the advantages/risks of using cloud computing. Sophomore standing. Prerequisite: ACCT 1111 and ACCT 1112. This course requires a minimum letter grade of "C" for majors. 3 semester credit hour/s.
Campus: LISLE (Typically Offered: Fall Term)
MESA (Typically Offered: Fall Term)
MESA (Typically Offered: Fall Term)
ACCT 3311 Advanced Managerial Accounting. (Formerly 311) A comprehensive study of methods used to develop cost information for manufacturing and service operations and of models for business planning and control. Prerequisite: ACCT 1112. This course requires a minimum letter grade of "C" for majors. 3 semester credit hour/s. 3 semester credit hour/s.
Campus: LISLE (Typically Offered: Fall Term)
MESA (Typically Offered: Fall Term)
MESA (Typically Offered: Fall Term)
ACCT 3312 Taxation of Individuals. (Formerly 312) An introductory study of federal regulations covering income taxation of individuals. Prerequisite: ACCT 1111. This course requires a minimum letter grade of "C" for majors. 3 semester credit hour/s.
Campus: LISLE (Typically Offered: Fall Term)
MESA (Typically Offered: Fall Term)
MESA (Typically Offered: Fall Term)
ACCT 3313 Taxation of Corporations & Entities. An introductory study of federal regulations covering income taxation of corporations, partnerships, and other entities. Prerequisite: C or better in ACCT 3312. This course requires a minimum letter grade of "C" for majors. 3 semester credit hour/s.
Campus: LISLE (Typically Offered: Spring Term)
MESA (Typically Offered: Spring Term)
MESA (Typically Offered: Spring Term)
ACCT 3321 Forensic Accounting. (Formerly 321) A comprehensive study of forensic accounting topics. This course provides students of all majors, concentrations and level of study with a background in the field of forensic accounting - fundamentals, tools and accounting applications. Prerequisite: ACCT 1111. 3 semester credit hour/s.
Campus: MESA (Typically Offered: Periodically)
ACCT 3322 Fraud Examination. (Formerly 322) An examination of schemes used by executives, managers, and employees to commit fraud against their organizations and the prevention, detection, and investigation strategies used to combat these schemes. Prerequisite: ACCT 3321. 3 semester credit hour/s.
Campus: MESA (Typically Offered: Periodically)
ACCT 3323 Computer Fraud. This course provides an understanding of how fraud is accomplished by the use of computers and the Internet. It discusses the types of computer fraud that can occur in organizations and how computer fraud can be prevented. Prerequisite ACCT 3321. 3 semester credit hour/s.
Campus: MESA (Typically Offered: Periodically)
ACCT 3324 Fraud and the Legal Environment. This course examines criminal theory relating to fraud, existing legislation governing fraud, and preparation of fraud cases in the court system. Cross listed with MBA 6608. Prerequisite ACCT 3321. 3 semester credit hour/s.
Campus: MESA (Typically Offered: Periodically)
ACCT 3391 Topics. Specially designed courses in various business topics to supplement the business curriculum. Prerequisite: Varies based upon the specific topic being explored. 1-3 semester credit hour/s. Course Repeatable. Maximum number of units allowed: 12.
Campus: LISLE
MESA
MESA
ACCT 3395 Independent Study. Provides an opportunity for an advanced student in the major to pursue study in a field of business related interest. 1-3 semester credit hour/s. Course Repeatable. Maximum number of units allowed: 12.
Campus: LISLE
MESA
MESA
ACCT 3397 Internship. (Formerly 397) Practical experiences in business related fields under the supervision of the program. Prerequisite: Consent of faculty coordinator. 2-6 semester credit hour/s.
Designation: Engaged Learning
Campus: MESA (Typically Offered: Periodically)
ACCT 4313 Auditing and Assurance Services. (Formerly 313) An intensive study of PCAOB auditing standards, generally accepted auditing standards and procedures. Prerequisite: ACCT 2212. 3 semester credit hour/s.
Campus: LISLE (Typically Offered: Fall Term)
MESA
MESA
ACCT 4315 Advanced Accounting. (Formerly 315) A study of the accounting methods for consolidations, foreign subsidiaries, governmental organizations, non-profit entities, and partnerships. Prerequisite: ACCT 2212. 3 semester credit hour/s.
Campus: LISLE (Typically Offered: Spring Term)
MESA (Typically Offered: Periodically)
MESA (Typically Offered: Periodically)
ACCT 4316 Accounting Research. (Formerly 316) Students will become familiar with sources of accounting standards and current information affecting the accounting profession. Their communication and research skills will be used to learn about and report on the reasoning behind the development of accounting standards and current issues in accounting. Prerequisite: ACCT 2212 and Junior standing. 2 semester credit hour/s.
Campus: LISLE (Typically Offered: Spring Term)
MESA (Typically Offered: Periodically)
MESA (Typically Offered: Periodically)
ACCT 4395 Independent Study in Accounting. This course allows an opportunity for a student to concentrate on a specific topic related to an existing course or to explore a timely topic not covered in an existing course. A proposal is required, outlining the nature of the problem and scope of the investigation. A research paper or project is required, as appropriate to the problem under investigation. 1-3 semester credit hour/s. Course Repeatable. Maximum number of units allowed: 12.
Campus: LISLE (Typically Offered: Fall and Spring Terms)
ACCT 4396 Special Topics in Accounting. Timely accounting topics are presented in the form of 1, 2, or 3-semester credit hour courses. Keeping pace with advances in accounting requires constant learning. These courses provide an opportunity to examine and assess issues in accounting. There are no designated prerequisites, but students are encouraged to have completed several accounting courses. Topics are announced in advance. 1-3 semester credit hour/s. Course Repeatable. Maximum number of units allowed: 12.
Campus: LISLE (Typically Offered: Fall and Spring Terms)