Accounting (ACG) 2022-2023 Edition

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 2022ACG 203A1213TTh9:30am - 10:45am(E. Precourt)
Fall 2022ACG 203AE1214TTh8:00am - 9:15am(E. Precourt)
Fall 2022ACG 203B1215MWF9:00am - 9:50am(M. Gainor)
Fall 2022ACG 203C1216MWF8:00am - 8:50am(M. Gainor)
Fall 2022ACG 203CE1218MWF8:00am - 8:50am(J. Mier)
Fall 2022ACG 203D1217MWF10:00am - 10:50am(D. Beausejour)
Fall 2022ACG 203E1219MWF12:00pm - 12:50pm(D. Beausejour)
Fall 2022ACG 203F1220TTh9:30am - 10:45am(E. Lee)
Fall 2022ACG 203H1222TTh2:00pm - 3:15pm(E. Lee)
Fall 2022ACG 203I1223TTh3:30pm - 4:45pm(J. Mier)
Fall 2022ACG 203J1224TTh12:30pm - 1:45pm(E. Lee)
Spring 2023ACG 203A3402MWF9:00am - 9:50amTBD
Spring 2023ACG 203B3403MWF10:00am - 10:50amTBD
Spring 2023ACG 203C3404MWF10:00am - 10:50amTBD
Spring 2023ACG 203D3405MWF9:00am - 9:50amTBD
Spring 2023ACG 203E3406TTh3:30pm - 4:45pmTBD
Spring 2023ACG 203F3407TTh2:00pm - 3:15pmTBD
Spring 2023ACG 203G3408TTh2:00pm - 3:15pmTBD
Spring 2023ACG 203H3411TTh11:00am - 12:15pmTBD
Spring 2023ACG 203HN3409MWF12:00pm - 12:50pmTBD
Spring 2023ACG 203HN23410MWF11:00am - 11:50amTBD

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 2022ACG 204A1225MWF11:00am - 11:50am(J. Mier)
Fall 2022ACG 204B1226MWF1:00pm - 1:50pm(D. Bline)
Fall 2022ACG 204C1227MWF1:00pm - 1:50pm(J. Mier)
Fall 2022ACG 204D1228MWF11:00am - 11:50am(M. Gainor)
Fall 2022ACG 204E1229TTh3:30pm - 4:45pm(M. Kelly)
Fall 2022ACG 204F1230TTh9:30am - 10:45am(M. Kelly)
Fall 2022ACG 204G1231MWF12:00pm - 12:50pm(M. Gainor)
Fall 2022ACG 204HN1232TTh2:00pm - 3:15pm(M. Kelly)
Winter Session 2023ACG 204B2032MTWThF8:30am - 11:30amTBD
Spring 2023ACG 204A3412MWF8:00am - 8:50amTBD
Spring 2023ACG 204B3413MWF9:00am - 9:50amTBD
Spring 2023ACG 204C3414MWF11:00am - 11:50amTBD
Spring 2023ACG 204D3416TTh12:30pm - 1:45pmTBD
Spring 2023ACG 204E3415MWF10:00am - 10:50amTBD
Spring 2023ACG 204F3417TTh8:00am - 9:15amTBD
Spring 2023ACG 204G3418MWF12:00pm - 12:50pmTBD
Spring 2023ACG 204H4012MWF1:00pm - 1:50pmTBD
Spring 2023ACG 204I3420TTh2:00pm - 3:15pmTBD
Spring 2023ACG 204J3421TTh3:30pm - 4:45pmTBD

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.
Pre/Corequisites: FIN 201
Prerequisites: Grade of "C" or higher in ACG 203 and junior standing
Session Cycle: Fall, Spring
Yearly Cycle: Annual.

Fall 2022ACG 301A1233MWF1:00pm - 1:50pm(T. Krumwiede)
Fall 2022ACG 301B1234MWF9:00am - 9:50am(T. Krumwiede)
Spring 2023ACG 301A3422TTh11:00am - 12:15pmTBD

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 2022ACG 302A1236MWF11:00am - 11:50am(T. Krumwiede)
Spring 2023ACG 302B3424MWF11:00am - 11:50amTBD
Spring 2023ACG 302C3441MWF1:00pm - 1:50pmTBD

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 2022ACG 311B1238MWF9:00am - 9:50am(D. Bline)
Fall 2022ACG 311C1685MWF10:00am - 10:50am(D. Bline)
Spring 2023ACG 311A3425TTh11:00am - 12:15pmTBD
Spring 2023ACG 311B3426TTh2:00pm - 3:15pmTBD

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.

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 2023ACG 320B3714MF2:00pm - 3:15pmTBD

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 2022ACG 345A1241MWF11:00am - 11:50am(X. Zheng)
Fall 2022ACG 345B1242MWF1:00pm - 1:50pm(X. Zheng)
Spring 2023ACG 345A3427TTh11:00am - 12:15pmTBD
Spring 2023ACG 345C3442TTh9:30am - 10:45amTBD

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 2023ACG 350FE3429W6:30pm - 9:10pmTBD

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 2022ACG 351A1243TTh11:00am - 12:15pm(S. Pascarella)
Spring 2023ACG 351A3430MWF1:00pm - 1:50pmTBD

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 2022ACG 352B1246MF2:00pm - 3:15pm(W. Lynch)
Spring 2023ACG 352JE3432TTh11:00am - 12:15pmTBD

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.

Spring 2023ACG 370A3433TTh9:30am - 10:45amTBD
Spring 2023ACG 370B3837TTh3:30pm - 4:45pmTBD

ACG 381. Information Systems Controls and Audit. 3 Credit Hours.

This course will cover basic auditing concepts applicable in a wide variety of environments (IT audit, internal audit, and audit in cyberspace or cloud). Theoretical constructs to be covered include (1) the nature of digital evidence and the digital evidence gathering process, (2) the components of risk and their effects on the audit process, and (3) the influence of various organizational structure and culture on internal controls. The course will include applications of auditing of internal control systems, and the use of information technology to conduct various types of audit tests. Students will also learn about the use of standardized audit data in a financial audit. In addition, students learn about careers in CISA (Certified Information Systems Auditor) and general competency areas to become a CISA professional. Applications of forensic accounting in an IT environment or cloud will also be examined and discussed.
Prerequisites: Grade of "C" or higher in ACG 345
Session Cycle: Spring
Yearly Cycle: Annual.

Spring 2023ACG 381JE3434Th6:30pm - 9:10pmTBD

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 2022ACG 442A1247TTh11:00am - 12:15pm(C. Cullinan)
Fall 2022ACG 442B1248TTh12:30pm - 1:45pm(C. Cullinan)
Spring 2023ACG 442A3435MWF11:00am - 11:50amTBD
Spring 2023ACG 442B3437MWF1:00pm - 1:50pmTBD

ACG 445. Data Analytics in Accounting. 3 Credit Hours.

Organizations create and collect massive amounts of data as result of their day-to-day operations. Frequently referred to as “Big Data” it represents an important asset for the organization. Big data presents both opportunities and challenges for accounting professionals. Understanding how to use data to formulate and solve business problems provides an opportunity for the accounting professional to become a forward thinking strategic partner in the organization. It can also help auditors design better risk-based testing procedures. The challenge for accountants is to develop the skill set needed to extract value from big data through advanced analytics. This course will challenge you to think critically about whether and how data can improve business performance, create opportunities, and/or identify risks.
Prerequisites: ACG 301 and ACG 345 and junior standing
Session Cycle: Spring
Yearly Cycle: Annual.

Fall 2022ACG 445A1249TTh9:30am - 10:45am(D. Ames)
Spring 2023ACG 445A3438MF2:00pm - 3:15pmTBD

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 2022ACG 461B1252TTh12:30pm - 1:45pm(E. Precourt)
Spring 2023ACG 461A3439TTh9:30am - 10:45amTBD
Spring 2023ACG 461B3440TTh2:00pm - 3:15pmTBD

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.

ACG ST300. Sp.Top.in Acg. Robotic Process Automation(RPA) and Other Emerging Tech. in Accounting, Audit and Tax. 3 Credit Hours.

This course is primarily hands-on. Accounting, Auditing, and Tax scenarios will be used to teach students how to optimize or automate existing tasks that are related to above topics. As such students will learn a few technology tools that professional use today for RPA. Inefficiencies in business processes and problems with manual tasks are explored for automation. There will be in class practices, augmented by quiz and homework assignments. There will be three major projects, each will use different technology.
Prerequisites: Grade of "C" or higher in ACG 203 and ACG 204.

Winter Session 2023ACG ST300B2033MTWThF8:30am - 11:30amTBD