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Ecoa 181  Financial Accounting 

Introduces the student to the fundamentals of the accounting process. Presents an overview of the accounting cycle, leading to preparation of basic financial statements including the income statement and balance sheet.   
 

(Offered fall, spring)

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Ecoa 270 Governmental and NonProfit Accounting

 This course studies accounting and management issues pertinent to state and local government, voluntary health and welfare organizations, other nonprofit organizations, college and universities, and private nonprofit hospitals.  (Offered fall  semester)

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Ecoa 275 Corporation Finance

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Ecoa 277 Intermediate Financial Accounting I
Ecoa 278 Intermediate Financial Accounting II

This course offers a thorough study of the proper valuation of assets, liabilities, and stockholder’s equity, and the related problems of the proper matching of revenues and expenses. Emphasis is given to the preparation, analysis and interpretation of financial statements. (Offered annually)

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Ecoa 282 Auditing

Considers the theory and practice of auditing including professional ethics, professional standards and procedures, and the legal environment in which the auditor functions. Emphasis is placed on the audit process as students gain an understanding of how to plan, design and execute an audit. Other topics include internal control, the nature of evidential matter and the auditor's reporting responsibilities. (Offered spring semester)

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Ecoa 285 Accounting Information Systems


The course introduces students to theory and terminology of information systems, investigates internal controls, security, privacy and ethics in the design, development and usage of information systems and provides students with tools to document and assess existing information systems. The course also provides students with practical experience using database and accounting software. Prerequisites: Economics-Accounting 277 (Offered annually)

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Ecoa 292 Federal Income Taxation

A study of the federal income tax laws as they relate to individuals, partnerships, and corporations, with special emphasis upon tax planning. Consideration is also given to the history of the federal income tax, various proposals for tax reform, and the use of tax policy to achieve economic and social objectives. (Offered fall semester)

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Ecoa 387 Business Law I
Ecoa 388 Business Law II
(Based on the Uniform Commercial Code)

Required of all students majoring in accounting. Includes contracts, agency, sales, negotiable instruments, the legal aspect of business associations, insurance and property, both real and personal. (Offered annually)

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Ecoa 389 Managerial Accounting

An introductory study of cost systems, activity-based management, and management evaluation systems. The emphasis is on managerial control through the use of accounting data.  (Offered spring semester)

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Ecoa 390 Advanced Accounting

Covers advanced problems relating to partnership formation, operation, and liquidation; a study of corporate business combinations and consolidated financial statements under the pooling and purchase accounting concepts; and other accounting topics such as installment sales, consignments, branch accounting, bankruptcy and corporate organizations. (Offered spring semester)

 

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