Accounting Courses
1503. Elementary Accounting. Principles, concepts, and terminology
related to the accounting cycle. Examination of procedures related to
control of cash and payroll activities. Does not fulfill WCBA requirements.
3 s.h.
2600. Accounting Field Experience. Internship and /or cooperative
education experiences in accounting. Students may be assigned to corporate,
nonprofit, or government entities on a semester basis. Can repeat this
course once for a different field experience. Prereq.: 2.5 GPA, department
approval, sophomore standing. 1 s.h.
2602. Financial Accounting. Study of the accounting cycle and
generally accepted accounting principles including preparation of financial
statements. Prereq.: Sophomore standing. 3 s.h.
2603. Managerial Accounting. Study of the accounting informational
needs of management. Emphasis on techniques of planning and control. Prereq.:
C or better in ACCTG 2602. 3 s.h.
3701, 3702. Intermediate Accounting 1, 2. Comprehensive study
of the theories and concepts underlying financial accounting. Emphasis
on income determination, asset valuation measurement of liabilities and
changes in financial position. Prereq.: C or better in ACCTG 2603 for
ACCTG 3701; C or better in ACCTG 3701 for 3702. 4+4 s.h.
3709. Accounting Information Systems. Study of systems analysis,
design, and implementation within the context of an accounting information
system. Topics include a treatment of the business computing environment,
security and control of information, the accounting information system
as a component of the management information system, and decision support
and expert systems. Prereq.: C or better in ACCTG 3701. 3 s.h.
3710. Analysis and Design of Accounting Databases. An introduction
to the analysis of accounting databases. Specific emphasis is placed on
the structure and use of accounting databases, particularly XBRL. 3 s.h.
3711. Cost Accounting. Study of cost accumulation for products
manufactured underjob order or continuous manufacturing processes: cost
behavior and profit-volume relationships; cost structures for control
and motivation; relevant costs for non-routine decision making. Prereq.:
C or better in ACCTG 2603. 3 s.h.
3712. Advanced Cost. In-depth study of standard and differential
costing. Compilation and preparation of budget data for managerial and
administrative purpose. Prepre.: C or better in ACCTG 3711. 3 s.h.
3721. State and Local Taxes. Theory applicable to state and
local taxation. Primary emphasis on taxation principles in current use
by state and local government units located throughout the United States.
Case law is studied, some representative tax returns prepared. Prereq.:
C or better in ACCTG 2603. 3 s.h.
3722. Financial Management for Nonprofit Organizations. Fiscal
and budgetary aspects of nonprofit organizations. Discussion, analysis,
and implementation of financing and budgeting theories and techniques
applicable to planning, operating, and developing nonprofit organizations.
Prereq.: BUS 3720. 3 s.h.
3750. Fraud Examination. Study of occupational fraud and abuse.
Topics include asset misappropriation schemes, corruption, and fraudulent
statements. Coverage of these topics includes implications for the fraud
examiner and corporate management. Prereq.: C or better in ACCTG 2602.
3 s.h.
4801. Advanced Accounting. Financial accounting and reporting
related to complex and highly sophisticated business transactions. Topics
include the equity method, business combinations, variable interest entities,
segment and interim reporting, worldwide diversity for accounting standards,
foreign currency transactions and translation, SEC reporting, legal reorganizations
and liquidations, partnership accounting, and estates and trusts. Prereq.:
C or better in ACCTG 3702. 3 s.h.
4808. Auditing. Auditing theory, practice and procedures in
the context of actual problems encountered in professional practice. Topics
include EDP auditing and statistical sampling. Students use statistical
packages to plan, implement, and obtain the information needed to render
an opinion on the financial statements. Team projects. Prereq.: C or better
in ACCTG 3702, 3709, and 3711. 4 s.h.
4809. Security and Privacy in Electronic Commerce. This course
focuses on the technology and communication infrastructure supporting
electronic commerce and its impact on auditing. Encryption, public key
infrastructure, digital signatures, payment schemes and web commerce are
discussed. Prereq.: 4808. 3 s.h.
4813. Federal Taxation 1. Introduction to the Federal taxation
of individuals and business entities. Emphasis on tax research and tax
form preparation. Prereq.: C or better in ACCTG 3701, or FIN 4835. 4 s.h.
4814. Federal Taxation 2. Study of current Federal income tax
law applying to proprietorships, corporations, S corporations, and partnerships.
Includes fundamentals of researching tax law and preparing business tax
returns. Prereq.: C or better in ACCTG 4813. 3 s.h.
4817. Income Tax Preparation 1. Preparation of actual federal,
state and local tax returns of people from the community. Students complete
an IRS program in federal income taxation of individuals. Training in
electronic filing of tax returns and international tax preparation is
also offered. Prereq.: ACCTG 3701 or permission of instructor. 2 s.h.
4818. Income Tax Preparation 2. Continuation of ACCTG 4817,
Income Tax Preparation 1. Students complete a current IRS program in federal
income taxation of individuals and complete tax returns under current
law. Training in electronic filing of tax returns and international tax
preparation is also offered. Prereq.: ACCTG 4817. 1 s.h.
4820. Government and Funds Accounting. Generally accepted accounting
principles for nonprofit and governmental organizations as established
by the appropriately recognized, standard-setting bodies. Includes state
and local governments, school districts, colleges and universities, hospitals,
voluntary health and welfare organizations, and others. Prereq.: C or
better in ACCTG 2603. 3 s.h.
4840. Accounting Internship Program. Participatory accounting
and professional business experience under the direction of YSU faculty
members and employees of firms participating in the program. Candidates
are employed for the entire semester in the offices of the participating
firms. A written evaluation of the job experience is required by students
and firms. Prereq.: Accounting major, junior standing, 2.75 Accounting
GPA, 2.5 overall GPA, and approval of committee. 3 s.h.
4851. Professional Practice in Accounting. Provides students
with cooperative education experiences in accounting. Students may be
assigned to public, corporate, or government entities on a semester to
semester basis. May be repeated. Prereq: Accounting major, junior standing.
1 s.h.
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