2017-2018

Accounting (ACG)

Courses

ACG 203. Principles of Financial Accounting. 3 Credit Hours.

This course is designed to serve the needs of both accounting majors and students of other disciplines. As an introductory course, students will understand how fundamental Generally Accepted Accounting Principles drive the creation of financial information. Additionally, common uses of financial information for performance evaluation by internal and external decision-makers will be explored.
Pre/Corequisites: GFOB 100 or GFOB 100G
Session Cycle: Fall, Spring, Summer
Yearly Cycle: Annual.

Fall 2017ACG 203A1645MWF8:00am - 8:50am(J. Li)
Fall 2017ACG 203AE1658M6:30pm - 9:10pm(W. Lynch)
Fall 2017ACG 203B1646MWF9:00am - 9:50am(J. Li)
Fall 2017ACG 203C1647MWF10:00am - 10:50am(W. Lynch)
Fall 2017ACG 203CE1659T6:30pm - 9:10pm(M. Lynch)
Fall 2017ACG 203D1648MWF11:00am - 11:50am(S. Pascarella)
Fall 2017ACG 203E1649MWF12:00pm - 12:50pm(M. Mitrelis)
Fall 2017ACG 203F1650MF2:00pm - 3:15pm(J. Li)
Fall 2017ACG 203FE1657W6:30pm - 9:10pm(M. Gainor)
Fall 2017ACG 203G1651MWF1:00pm - 1:50pm(W. Lynch)
Fall 2017ACG 203H1652TTh8:00am - 9:15am(M. Gainor)
Fall 2017ACG 203I1653TTh9:30am - 10:45am(M. Gainor)
Fall 2017ACG 203J1654TTh3:30pm - 4:45pm(X. Zheng)
Fall 2017ACG 203K1655TTh11:00am - 12:15pm(D. Bline)
Fall 2017ACG 203L1656TTh12:30pm - 1:45pm(D. Bline)
Spring 2018ACG 203A3624MWF9:00am - 9:50amTBD
Spring 2018ACG 203B3625MWF10:00am - 10:50am(D. Bline)
Spring 2018ACG 203C3626MWF11:00am - 11:50am(D. Bline)
Spring 2018ACG 203CE3634T6:30pm - 9:10pm(L. Witner)
Spring 2018ACG 203D3627MWF1:00pm - 1:50pm(D. Bline)
Spring 2018ACG 203E3628MWF12:00pm - 12:50pmTBD
Spring 2018ACG 203F3629MF2:30pm - 3:45pm(M. Lynch)
Spring 2018ACG 203G3630MWF8:00am - 8:50amTBD
Spring 2018ACG 203H3631TTh8:00am - 9:15amTBD
Spring 2018ACG 203HN3636MWF9:00am - 9:50amTBD
Spring 2018ACG 203HN23637MWF11:00am - 11:50amTBD
Spring 2018ACG 203I3632TTh9:30am - 10:45am(L. Witner)
Spring 2018ACG 203J3633TTh11:00am - 12:15pm(L. Witner)
Spring 2018ACG 203JE3635Th6:30pm - 9:10pmTBD
Summer 2018ACG 203F4119MTWThF9:00am - 10:30amTBD

ACG 204. Principles of Managerial Accounting. 3 Credit Hours.

This course is designed to serve the needs of both accounting majors and students of other business disciplines. Students will explore how accounting information is used internally by management to determine product/service cost; understand cost behavior; plan, evaluate, and control operations; and make business decisions.
Prerequisites: ACG 203
Session Cycle: Fall, Spring, Summer
Yearly Cycle: Annual.

Fall 2017ACG 204A1660MWF8:00am - 8:50am(L. Folami)
Fall 2017ACG 204B1661MWF9:00am - 9:50am(L. Folami)
Fall 2017ACG 204C1662MWF11:00am - 11:50am(L. Folami)
Fall 2017ACG 204CE1664T6:30pm - 9:10pm(A. Pencek)
Fall 2017ACG 204D1663MF2:00pm - 3:15pm(W. Lynch)
Fall 2017ACG 204E1665TTh12:30pm - 1:45pm(K. Asare)
Fall 2017ACG 204F1666TTh2:00pm - 3:15pm(K. Asare)
Fall 2017ACG 204HN1667MWF9:00am - 9:50am(C. Cullinan)
Spring 2018ACG 204A3638MWF8:00am - 8:50amTBD
Spring 2018ACG 204AE3648M6:30pm - 9:10pmTBD
Spring 2018ACG 204B3639MWF9:00am - 9:50amTBD
Spring 2018ACG 204C3640MWF1:00pm - 1:50pmTBD
Spring 2018ACG 204D3641MF2:00pm - 3:15pmTBD
Spring 2018ACG 204E3642TTh8:00am - 9:15amTBD
Spring 2018ACG 204F3643TTh11:00am - 12:15pm(R. Farrar)
Spring 2018ACG 204FE3649W6:30pm - 9:10pmTBD
Spring 2018ACG 204G3644TTh9:30am - 10:45am(R. Farrar)
Spring 2018ACG 204H3645TTh2:00pm - 3:15pm(R. Farrar)
Spring 2018ACG 204I3646TTh12:30pm - 1:45pmTBD
Spring 2018ACG 204J3647TTh3:30pm - 4:45pmTBD
Summer 2018ACG 204S4120MTWThF11:00am - 12:30pmTBD

ACG 301. Financial Reporting I. 3 Credit Hours.

This course addresses topics relevant to the financial reporting for creditors, investors, regulatory agencies, and other interested parties. The course emphasizes the conceptual development and application of reporting alternatives.
Prerequisites: Grade of "C" or higher in ACG 203 and junior standing
Session Cycle: Fall, Spring
Yearly Cycle: Annual.

Fall 2017ACG 301A1668MWF11:00am - 11:50am(K. Simons)
Fall 2017ACG 301B1669MWF1:00pm - 1:50pm(K. Simons)
Fall 2017ACG 301C1670TTh2:00pm - 3:15pm(T. Krumwiede)
Fall 2017ACG 301FE1794W6:30pm - 9:10pm(S. Pascarella)
Spring 2018ACG 301A3650MF2:00pm - 3:15pmTBD
Spring 2018ACG 301CE3652T6:30pm - 9:10pmTBD

ACG 302. Financial Reporting II. 3 Credit Hours.

This course addresses topics relevant to the financial reporting for creditors, investors, regulatory agencies, and other interested parties. The course emphasizes topics such as pensions, leases, long-term debt, and stockholders' equity.
Prerequisites: Grade of "C" or higher in ACG 301
Session Cycle: Fall, Spring
Yearly Cycle: Annual.

Fall 2017ACG 302A1671MWF10:00am - 10:50am(K. Simons)
Fall 2017ACG 302B1672TTh3:30pm - 4:45pm(T. Krumwiede)
Spring 2018ACG 302A3653MWF10:00am - 10:50am(T. Krumwiede)
Spring 2018ACG 302B3654MWF1:00pm - 1:50pm(T. Krumwiede)
Spring 2018ACG 302JE3651Th6:30pm - 9:10pmTBD

ACG 311. Cost Management. 3 Credit Hours.

This course is designed to reinforce, amplify, and extend some of the management accounting concepts and techniques introduced in ACG 204, Principles of Managerial Accounting. The course provides a basic understanding of various concepts and techniques used to identify, collect, measure, classify, and report information that is useful to managers for: (1) determining the cost of products, customers, suppliers, and other relevant cost objects; (2) planning and controlling; (3) making continuous improvement; and (4) decision making.
Prerequisites: Grade of "C" or higher in ACG 204 or ACG 320 and junior standing
Session Cycle: Fall, Spring
Yearly Cycle: Annual.

Fall 2017ACG 311A1673MWF9:00am - 9:50am(R. Farrar)
Fall 2017ACG 311B1674MWF10:00am - 10:50am(R. Farrar)
Spring 2018ACG 311A3655TTh11:00am - 12:15pm(K. Asare)
Spring 2018ACG 311CE3656T6:30pm - 9:10pm(K. Asare)

ACG 315. Advanced Managerial Accounting. 3 Credit Hours.

This is an advanced management accounting course designed for those students who desire to expand their understanding of management accounting or financial management into the use of accounting information to create value in the organization. The course addresses recent innovations in management accounting including the balanced scorecard, strategy maps, strategic cost management for product and customer profitability analysis, lean manufacturing; quality costs, target costing, measuring and managing life-cycle costs, environmental costing, and the design and implementation of management control systems.
Prerequisites: Grade of "C" or higher in ACG 311 and MGT 200
Session Cycle: Spring
Yearly Cycle: Annual.

Fall 2017ACG 315A1675TTh9:30am - 10:45am(K. Asare)

ACG 320. International Accounting. 3 Credit Hours.

In this course, students will investigate how financial reporting develops differently across geographic boundaries. Students will learn how the use of financial accounting information by different groups causes the focus of financial accounting to differ. They will also learn how different accounting rules will result in significant differences in published financial reports. This course is a required course for International Business majors and may be taken by accounting concentrators as an open elective only.
Prerequisites: ACG 203 and Sophomore Standing
Session Cycle: Spring
Yearly Cycle: Annual.

Spring 2018ACG 320A3555TTh11:00am - 12:15pm(L. Folami)
Spring 2018ACG 320B3559TTh9:30am - 10:45am(L. Folami)
Spring 2018ACG 320C3563TTh2:00pm - 3:15pm(K. Asare)

ACG 345. Accounting Information Systems. 3 Credit Hours.

This course provides students with (1) an understanding of accounting information systems theory and practice, (2) the knowledge to take advantage of new information technologies such as database management systems, decision support systems, expert systems, and telecommunications, (3) the skills to integrate both financial and non-financial information into a corporate information systems schema, (4) an exposure to a wide range of business, accounting, and auditing software packages, (5) the knowledge to assess controls, and (6) an understanding of systems analysis and design.
Pre/Corequisites: Grade of "C" or higher in ACG 301
Session Cycle: Fall, Spring
Yearly Cycle: Annual.

Fall 2017ACG 345A1676TTh11:00am - 12:15pm(X. Zheng)
Fall 2017ACG 345B1677TTh12:30pm - 1:45pm(X. Zheng)
Spring 2018ACG 345A3657MWF10:00am - 10:50am(X. Zheng)
Spring 2018ACG 345B3658MWF1:00pm - 1:50pm(X. Zheng)

ACG 350. Fraud Examination. 3 Credit Hours.

This course examines the causes and consequences of fraud as well as discusses the basic concepts and procedures involved in performing a fraud examination.
Prerequisites: Grade of "C" or higher in ACG 345
Session Cycle: Fall
Yearly Cycle: Annual.

Spring 2018ACG 350FE3659W6:30pm - 9:10pm(S. Pascarella)

ACG 351. Corporate Taxation. 3 Credit Hours.

In this course, accounting majors are introduced to topics in corporation taxation. Through problems and interpretation of tax law, students examine the taxation of corporations and their shareholders.
Prerequisites: Grade of "C" or higher in ACG 203 and junior standing
Session Cycle: Fall, Spring
Yearly Cycle: Annual.

Fall 2017ACG 351A1678TTh11:00am - 12:15pm(M. Lynch)
Fall 2017ACG 351B1679TTh3:30pm - 4:45pm(M. Lynch)
Spring 2018ACG 351A3660MF1:00pm - 2:15pm(M. Lynch)
Spring 2018ACG 351AE3661M6:30pm - 9:10pm(M. Lynch)

ACG 352. Individual Taxation. 3 Credit Hours.

This course examines the federal tax structure with an emphasis on the taxation of individuals. Topics covered in this course include income determination, exemptions, deductions, property transaction, and accounting methods. Tax planning opportunities are also explored.
Prerequisites: Grade of "C" or higher in ACG 203 and junior standing
Session Cycle: Fall, Spring, Summer
Yearly Cycle: Annual.

Fall 2017ACG 352A1680TTh9:30am - 10:45am(L. Witner)
Fall 2017ACG 352B1681TTh8:00am - 9:15am(L. Witner)
Spring 2018ACG 352A3662TTh9:30am - 10:45amTBD
Summer 2018ACG 352SE4121MW6:30pm - 9:10pmTBD

ACG 370. Personal Financial Planning. 3 Credit Hours.

This course addresses the issues involved in personal financial planning. Topics covered include investment planning, retirement planning, estate tax planning, and income tax planning.
Prerequisites: Grade of "C" or higher in ACG 203 and junior standing
Session Cycle: Fall, Spring
Yearly Cycle: Annual.

Fall 2017ACG 370A1682MWF10:00am - 10:50am(D. Beausejour)
Fall 2017ACG 370B1683MWF11:00am - 11:50am(D. Beausejour)
Spring 2018ACG 370A3663TTh9:30am - 10:45am(D. Beausejour)
Spring 2018ACG 370B3664TTh12:30pm - 1:45pm(D. Beausejour)
Spring 2018ACG 370C3665TTh2:00pm - 3:15pm(D. Beausejour)

ACG 391. Accounting Internship. 3 Credit Hours.

Individually supervised employment in an area of accounting that involves application of accounting concepts. Students must work on average ten hours per week, meet periodically with a supervising professor, research related literature in the field of employment, and prepare a substantive report of the work experience. Limited to Juniors and Seniors. Approval of a supervising faculty member and the department chair are required.

ACG 442. Auditing Concepts. 3 Credit Hours.

This course presents the basic concepts and procedures associated with an audit of financial statements. Topics covered include auditors’ professional responsibilities, risk analysis, the nature of evidence, the relationship between risk and evidence, and the audit reporting process.
Prerequisites: Senior standing and a grade of "C" or higher in ACG 302 and ACG 345
Session Cycle: Fall, Spring
Yearly Cycle: Annual.

Fall 2017ACG 442A1684MWF10:00am - 10:50am(C. Cullinan)
Fall 2017ACG 442B1685MWF1:00pm - 1:50pm(C. Cullinan)
Spring 2018ACG 442A3666TTh9:30am - 10:45am(C. Cullinan)
Spring 2018ACG 442B3667TTh2:00pm - 3:15pm(C. Cullinan)
Spring 2018ACG 442CE3668T6:30pm - 9:10pm(C. Cullinan)

ACG 461. Financial Reporting III. 3 Credit Hours.

This course addresses topics relevant to the financial reporting for creditors, investors, regulatory agencies, and interested parties. The course emphasizes topics such as business combinations and consolidations.
Prerequisites: Senior standing and a grade of "C" or higher in ACG 302
Session Cycle: Fall, Spring
Yearly Cycle: Annual.

Fall 2017ACG 461A1686TTh3:30pm - 4:45pm(M. Gainor)
Spring 2018ACG 461A3669MWF11:00am - 11:50am(E. Precourt)
Spring 2018ACG 461B3670MWF1:00pm - 1:50pm(E. Precourt)
Spring 2018ACG 461C3681MWF10:00am - 10:50am(E. Precourt)

ACG 465. Governmental and Not-For-Profit Accounting. 3 Credit Hours.

This course is an introduction to the accounting and financial reporting principles of state and local governments, colleges and universities, hospitals, and other not-for-profit organizations. Students develop an appreciation for the special accounting, budgeting, and reporting needs of these organizations.
Prerequisites: Grade of "C" or higher in ACG 302
Session Cycle: Varies
Yearly Cycle: Annual.

ACG 471. Product/Service Costing. 3 Credit Hours.

This course concentrates on the design and measurement of costs in different types of operating environments. The impact of the new manufacturing environment on cost accounting procedures will also be considered.
Prerequisites: Senior standing and a grade of "C" or higher in ACG 311
Session Cycle: Spring
Yearly Cycle: Alternate Years.

ACG 497. Directed Study in Accounting. 3 Credit Hours.

This course is designed to permit the student to pursue an area of accounting of interest and concern. The work will be performed under the supervision of a faculty member who will design the program of study and the requirements to be met by the student. This course must be approved by the department chair based on the agreed upon plan of study.
Prerequisites: senior standing is required.