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 2018ACG 203A1664MWF8:00am - 8:50amTBD
Fall 2018ACG 203AE1665M6:30pm - 9:10pmTBD
Fall 2018ACG 203B1666MWF9:00am - 9:50am(D. Bline)
Fall 2018ACG 203C1667MWF10:00am - 10:50am(D. Bline)
Fall 2018ACG 203CE1668T6:30pm - 9:10pmTBD
Fall 2018ACG 203D1669MWF11:00am - 11:50am(D. Bline)
Fall 2018ACG 203E1670MWF12:00pm - 12:50pmTBD
Fall 2018ACG 203F1671MF2:00pm - 3:15pmTBD
Fall 2018ACG 203FE1672W6:30pm - 9:10pmTBD
Fall 2018ACG 203G1673MWF1:00pm - 1:50pmTBD
Fall 2018ACG 203H1674TTh8:00am - 9:15amTBD
Fall 2018ACG 203I1675TTh9:30am - 10:45amTBD
Fall 2018ACG 203J1676TTh3:30pm - 4:45pmTBD
Fall 2018ACG 203K1677TTh11:00am - 12:15pmTBD
Fall 2018ACG 203L1678TTh12:30pm - 1:45pmTBD
Spring 2018ACG 203A3624MWF9:00am - 9:50am(E. Precourt)
Spring 2018ACG 203B3625MWF10:00am - 10:50am(D. Bline)
Spring 2018ACG 203C3626MWF11:00am - 11:50am(D. Bline)
Spring 2018ACG 203CE3634T6:30pm - 9:10pm(A. Pencek)
Spring 2018ACG 203D3627MWF1:00pm - 1:50pm(D. Bline)
Spring 2018ACG 203E3628MWF12:00pm - 12:50pm(M. Etzold)
Spring 2018ACG 203F3629MF2:30pm - 3:45pm(M. Lynch)
Spring 2018ACG 203G3630MWF8:00am - 8:50am(J. Li)
Spring 2018ACG 203H3631TTh8:00am - 9:15am(L. Witner)
Spring 2018ACG 203HN3636MWF9:00am - 9:50am(M. Gainor)
Spring 2018ACG 203HN23637MWF11:00am - 11:50am(M. Gainor)
Spring 2018ACG 203I3632TTh9:30am - 10:45am(L. Witner)
Spring 2018ACG 203J3633TTh11:00am - 12:15pm(L. Witner)
Spring 2018ACG 203JE3635Th6:30pm - 9:10pm(M. Mitrelis)
Summer 2018ACG 203F4119MTWThF9:00am - 10:30am(M. Gainor)
Spring 2019ACG 203A3642MWF9:00am - 9:50am(E. Precourt)
Spring 2019ACG 203B3643MWF10:00am - 10:50am(D. Bline)
Spring 2019ACG 203C3644MWF11:00am - 11:50amTBD
Spring 2019ACG 203CE3645T6:30pm - 9:10pmTBD
Spring 2019ACG 203D3646MWF1:00pm - 1:50pm(D. Bline)
Spring 2019ACG 203E3647TTh3:30pm - 4:45pm(X. Zheng)
Spring 2019ACG 203F3648MF2:30pm - 3:45pm(M. Lynch)
Spring 2019ACG 203G3649MWF8:00am - 8:50amTBD
Spring 2019ACG 203H3650TTh8:00am - 9:15am(L. Witner)
Spring 2019ACG 203HN3651MWF9:00am - 9:50amTBD
Spring 2019ACG 203HN23652MWF11:00am - 11:50amTBD
Spring 2019ACG 203I3653TTh9:30am - 10:45am(L. Witner)
Spring 2019ACG 203J3654TTh11:00am - 12:15pm(L. Witner)
Spring 2019ACG 203JE3655Th6:30pm - 9:10pmTBD
Summer 2019ACG 203F4117MTWThF9:00am - 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 2018ACG 204A1679MWF8:00am - 8:50am(K. Asare)
Fall 2018ACG 204B1680MWF9:00am - 9:50am(K. Asare)
Fall 2018ACG 204C1681MWF1:00pm - 1:50pm(R. Farrar)
Fall 2018ACG 204CE1682T6:30pm - 9:10pmTBD
Fall 2018ACG 204D1683MF2:00pm - 3:15pmTBD
Fall 2018ACG 204E1684TTh12:30pm - 1:45pm(L. Folami)
Fall 2018ACG 204F1685TTh3:30pm - 4:45pm(L. Folami)
Fall 2018ACG 204HN1686MWF9:00am - 9:50amTBD
Spring 2018ACG 204A3638MWF8:00am - 8:50am(M. Gainor)
Spring 2018ACG 204AE3648M6:30pm - 9:10pm(T. Jones)
Spring 2018ACG 204B3639MWF9:00am - 9:50am(J. Li)
Spring 2018ACG 204C3640MWF1:00pm - 1:50pm(M. Gainor)
Spring 2018ACG 204D3641MF2:00pm - 3:15pm(J. Li)
Spring 2018ACG 204E3642TTh8:00am - 9:15am(W. Lynch)
Spring 2018ACG 204F3643TTh11:00am - 12:15pm(R. Farrar)
Spring 2018ACG 204FE3649W6:30pm - 9:10pm(M. Mitrelis)
Spring 2018ACG 204G3644TTh9:30am - 10:45am(R. Farrar)
Spring 2018ACG 204H3645TTh2:00pm - 3:15pm(R. Farrar)
Spring 2018ACG 204I3646TTh12:30pm - 1:45pm(W. Lynch)
Spring 2018ACG 204J3647TTh3:30pm - 4:45pm(W. Lynch)
Summer 2018ACG 204S4120MTWThF11:00am - 12:30pm(L. Folami)
Spring 2019ACG 204A3656MWF8:00am - 8:50amTBD
Spring 2019ACG 204AE3658M6:30pm - 9:10pmTBD
Spring 2019ACG 204B3657MWF9:00am - 9:50amTBD
Spring 2019ACG 204C3659MWF1:00pm - 1:50pmTBD
Spring 2019ACG 204D3660MF2:00pm - 3:15pmTBD
Spring 2019ACG 204E3661TTh8:00am - 9:15amTBD
Spring 2019ACG 204F3662MWF12:00pm - 12:50pmTBD
Spring 2019ACG 204FE3663W6:30pm - 9:10pmTBD
Spring 2019ACG 204G3664TTh9:30am - 10:45am(R. Farrar)
Spring 2019ACG 204H3665TTh2:00pm - 3:15pm(R. Farrar)
Spring 2019ACG 204I3666TTh12:30pm - 1:45pm(K. Asare)
Spring 2019ACG 204J3667TTh3:30pm - 4:45pmTBD
Summer 2019ACG 204S4118MTWThF11:00am - 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 2018ACG 301A1687MWF11:00am - 11:50am(T. Krumwiede)
Fall 2018ACG 301B1688MWF1:00pm - 1:50pm(T. Krumwiede)
Fall 2018ACG 301C1689TTh2:00pm - 3:15pmTBD
Fall 2018ACG 301FE1690W6:30pm - 9:10pmTBD
Spring 2018ACG 301A3650MWF10:00am - 10:50am(S. Roohani)
Spring 2018ACG 301B3652MWF12:00pm - 12:50pm(S. Roohani)
Spring 2019ACG 301A3668MWF10:00am - 10:50amTBD
Spring 2019ACG 301B3669MWF12:00pm - 12:50pm(S. Roohani)

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 2018ACG 302A1691MWF10:00am - 10:50am(T. Krumwiede)
Fall 2018ACG 302B1692MF2:00pm - 3:15pmTBD
Spring 2018ACG 302A3653MWF10:00am - 10:50am(T. Krumwiede)
Spring 2018ACG 302B3654MWF1:00pm - 1:50pm(T. Krumwiede)
Spring 2018ACG 302C3758MWF11:00am - 11:50am(T. Krumwiede)
Spring 2018ACG 302JE3651Th6:30pm - 9:10pm(S. Pascarella)
Spring 2019ACG 302A3670TTh12:30pm - 1:45pm(C. Cullinan)
Spring 2019ACG 302B3671MWF1:00pm - 1:50pm(T. Krumwiede)
Spring 2019ACG 302C3672MWF11:00am - 11:50am(T. Krumwiede)
Spring 2019ACG 302JE3673Th6:30pm - 9:10pm(S. Pascarella)

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 2018ACG 311A1693MWF9:00am - 9:50am(R. Farrar)
Fall 2018ACG 311B1694MWF10:00am - 10:50am(R. Farrar)
Spring 2018ACG 311A3655TTh11:00am - 12:15pm(K. Asare)
Spring 2018ACG 311CE3656T6:30pm - 9:10pm(K. Asare)
Spring 2019ACG 311A3674TTh11:00am - 12:15pm(K. Asare)
Spring 2019ACG 311CE3675T6:30pm - 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: Fall
Yearly Cycle: Annual.

Fall 2018ACG 315A1695MWF12:00pm - 12:50pm(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)
Spring 2019ACG 320A3676MF9:30am - 10:45am(L. Folami)
Spring 2019ACG 320B3677MF11:00am - 12:15pm(L. Folami)
Spring 2019ACG 320C3678MF2:00pm - 3:15pm(L. Folami)

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 2018ACG 345A1696MWF11:00am - 11:50am(X. Zheng)
Fall 2018ACG 345B1697MWF12:00pm - 12:50pm(X. Zheng)
Spring 2018ACG 345A3657MWF10:00am - 10:50am(X. Zheng)
Spring 2018ACG 345B3658MWF1:00pm - 1:50pm(X. Zheng)
Spring 2019ACG 345A3679TTh11:00am - 12:15pm(X. Zheng)
Spring 2019ACG 345B3680TTh12:30pm - 1:45pm(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: Spring
Yearly Cycle: Annual.

Spring 2018ACG 350FE3659W6:30pm - 9:10pm(S. Pascarella)
Spring 2019ACG 350CE3682T6:30pm - 9:10pm(S. Pascarella)
Spring 2019ACG 350FE3681W6:30pm - 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 2018ACG 351A1698TTh11:00am - 12:15pm(M. Lynch)
Fall 2018ACG 351B1699TTh3:30pm - 4:45pm(M. Lynch)
Spring 2018ACG 351A3660MF1:00pm - 2:15pm(M. Lynch)
Spring 2018ACG 351AE3661M6:30pm - 9:10pm(M. Lynch)
Spring 2019ACG 351A3683MF1:00pm - 2:15pm(M. Lynch)
Spring 2019ACG 351AE3684M6:30pm - 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 2018ACG 352A1700MWF1:00pm - 1:50pm(L. Witner)
Fall 2018ACG 352B1701MF2:00pm - 3:15pm(L. Witner)
Spring 2018ACG 352A3662TTh9:30am - 10:45am(W. Lynch)
Summer 2018ACG 352SE4121MW6:30pm - 9:10pmTBD
Spring 2019ACG 352A3685TTh9:30am - 10:45am(W. Lynch)
Spring 2019ACG 352AE3686M6:30pm - 9:10pmTBD
Summer 2019ACG 352SE4119MW6:30pm - 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 2018ACG 370A1702MWF9:00am - 9:50am(D. Beausejour)
Fall 2018ACG 370B1703MWF11:00am - 11:50am(D. Beausejour)
Fall 2018ACG 370C1704MWF12:00pm - 12:50pm(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 381. Information Systems Control and Audit. 3 Credit Hours.

This course will cover basic auditing concepts applicable in a wide variety of different contexts. Theoretical constructs to be discussed include the nature of evidence and the evidence gathering process, the components of risk and their effects on the audit process, and the influence of various organizational structure and culture on internal controls. The course will include applications of auditing concepts control systems, and the use of information technology to conduct various types of audit tests. In this course students focus on the evaluator role of an accounting and information systems professional.
Prerequisites: Grade of "C" or higher in ACG 345, and CIS 312 or CIS 314
Session Cycle: Fall
Yearly Cycle: Annual.

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 2018ACG 442A1705MWF8:00am - 8:50am(C. Cullinan)
Fall 2018ACG 442B1706MWF1:00pm - 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(D. Larsen)
Spring 2019ACG 442A3687TTh9:30am - 10:45am(C. Cullinan)
Spring 2019ACG 442B3688TTh2:00pm - 3:15pm(C. Cullinan)
Spring 2019ACG 442CE3689T6:30pm - 9:10pm(D. Larsen)

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 2018ACG 461A1707TTh3:30pm - 4:45pm(E. Precourt)
Fall 2018ACG 461B1708TTh9:30am - 10:45am(E. Precourt)
Spring 2018ACG 461A3669MWF11:00am - 11:50am(E. Precourt)
Spring 2018ACG 461C3681MWF10:00am - 10:50am(E. Precourt)
Spring 2019ACG 461A3690MWF11:00am - 11:50am(E. Precourt)
Spring 2019ACG 461B3691MWF10:00am - 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: Varies
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.