Sep 27, 2024  
2017-2018 Undergraduate Catalog 
    
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2017-2018 Undergraduate Catalog [ARCHIVED CATALOG]

Course Information

Catalog Course Definitions 

Core - Course is approved for specific core curriculum (i.e. arts and sciences curriculum; quantitative reasoning and mathematical skills)

Cross-Listed – Class that is offered along with another class that has the same topic, title, and course content.  Max Hours displayed for each cross-listed class is the total number of hours allowed for all courses completed within a particular cross-listed group. See below for more information on Max Hours.

Gt - Course is approved by the Colorado Dept of Higher Education for statewide guaranteed transfer as part of the gtPathways program. 

Max Hours (in Course Description) - Total number of applicable credit hours that count toward a student’s degree for a particular course or cross-listed group.

Requisite: 

  • Prerequisite -  Specific course completed or “in progress” (i.e. ENGL 1020 or ENGL 1020 with C- or higher)
  • Corequisite – Specific course taken at the same time (i.e. BIOL 2071 taken same time as BIOL 2051)
  • Restriction – Restricted to a specific population (i.e. Restricted to MUSC majors or junior standing, etc.)

Course Number Definitions:

  • 1000 - 4999 Undergraduate Level
  • 5000 - 9999 Graduate Level
 

Other Courses
  

  • HDFR 3050 - Children’s Thinking and Assessment


    A review of the psychology of children’s thinking emphasizing developmental changes in modes of thought. Topics include conceptual behavior, problem solving, intelligence, creativity, humor, play, and an introduction to diagnostic, formative and summative assessment. Restriction: Restricted to students with between 27 and 180 cumulative credit hours. Max hours: 3 Credits. Semester Hours: 3 to 3
  

  • HDFR 3250 - Families in Global Perspectives


    Students will become familiar with family life across the world. Through ecological systems theories, this course is designed to provide an understanding of families in global perspectives. The impact of family policy and practices on international families will be examined. Max hours: 3 Credits. Semester Hours: 3 to 3
  

  • HDFR 3260 - Family Systems and Social Justice


    Relying on ecological systems theories, this course will introduce students to families and family systems. Students will investigate how families experience (in)justice in the areas of access to education, community services, and employment. Max hours: 3 Credits. Semester Hours: 3 to 3
  

  • HDFR 4000 - Human Sexuality


    Students will become familiar with human sexuality across the life span. Ecological and family systems theories will provide an understanding of human sexuality from a systemic perspective. Implications for working with individuals, families, and couples will be examined. Cross-listed with COUN 5000. Max hours: 3 Credits. Semester Hours: 3 to 3
  

  • HDFR 4001 - Families and Parenting


    This course provides an advanced overview of theories and practices that impact culturally and linguistically diverse families and the parenting process through family systems and ecological perspectives. Specifically, there is a focus on the parent-child relationship through adolescence. Max hours: 3 Credits. Semester Hours: 3 to 3
  

  • HDFR 4002 - Family Life and Community Programming I


    This course teaches the principles, philosophies, models, and strategic methods of family life education for strengthening interpersonal and family relationships. Culturally competent students will learn about the development and implementation of effective educational programs and experiences within different community settings. Max hours: 3 Credits. Semester Hours: 3 to 3
  

  • HDFR 4003 - Leadership and Organizations


    This course provides an understanding of leadership theory and practice in community and educational environments. Students will learn about important aspects about leading diverse community and educational organizations including staff supervision, strategic planning, advancing the organization and maintaining integrity. Cross-listed with HDFR 5003. Max hours: 3 Credits. Semester Hours: 3 to 3
  

  • HDFR 4004 - Family and Comm. Prog. II Grant Writing/Fundraising


    This course provides an understanding of developing skills on grant writing and fundraising as related to family, community and educational organizations/agencies. Students will learn about important aspects about grant writing, fundraising fundamentals and funding models for sustainability. Cross-listed with HDFR 5004. Max hours: 3 Credits. Semester Hours: 3 to 3
  

  • HDFR 4010 - Family and Cultural Diversity


    The examination of familial, gender, cultural, linguistic, social and other ecological factors on diverse family systems in the United States will be covered. An ecological theoretical analysis of minority family systems within a familial, educational and social justice perspective will be explored. Cross-listed with HDFR 5010. Max hours: 3 Credits. Semester Hours: 3 to 3
  

  • HDFR 4040 - Latino Families in School and Communities


    This course will use ecological systems theory perspectives as a foundation for understanding diverse Latino family dynamics, the intersection between Latino families, schools and community systems and other critical issues that Latino family systems face in the United States. Cross-listed with HDFR 5040. Max hours: 3 Credits. Semester Hours: 3 to 3
  

  • HDFR 4045 - Abuelos (Grandparents) Latino Families


    The course will focus on the social gerontology of Latinos families in later life. Specifically, the course will examine how ecological factors including familial, cultural, social, economic, health, cognitive and educational, impact the lives of Latino older person’s in the contexts of family systems. Cross-listed with HDFR 5045. Max hours: 3 Credits. Semester Hours: 3 to 3
  

  • HDFR 4050 - Foundations of Student Affairs


    This course examines theories of college student development including student learning and growth during the postsecondary years. This course will provide an introduction to psychosocial, cognitive, moral, and social identity development theories used to explain college student development. Cross-listed with COUN 5050. Max hours: 6 Credits. Semester Hours: 3 to 3
  

  • HDFR 4075 - Family Policy & Law


    In this course students will identify, develop, implement and evaluate social policies and laws that effect the well-being of families. Through a family systems perspective, students will examine the law, social services, education, the economy, religion, and politics impact families. Cross-listed with HDFR 5075. Max hours: 3 Credits. Semester Hours: 3 to 3
  

  • HDFR 4090 - Helping Profession Skills in HDFR


    This course is designed to provide an overview of essential skills required in a variety of helping situations and settings. Course content includes the development of accurate listening, empathy, reflection, and inquiry skills. Implications for working with individuals, families, and couples will be examined. Cross-listed with HDFR 5090. Max hours: 3 Credits. Semester Hours: 3 to 3
  

  • HDFR 4110 - Human Learning


    A review of the research on human learning, including related topics such as information processing and motivation. Various theories of learning are examined in-depth, and their applications to teaching and practices in schools (and in other educational settings) are considered. Cross listed with EDHD 5110. Max hours: 3 Credits. Semester Hours: 3 to 3
  

  • HDFR 4130 - College Student Development


    This course examines theories of college student development including student learning and growth during the postsecondary years. This course will provide an introduction to psychosocial, cognitive, moral, and social identity development theories used to explain college student development. Cross-listed with COUN 5130. Max hours: 6 Credits. Semester Hours: 3 to 3
  

  • HDFR 4240 - Cognition and Instruction


    Explores recent developments in cognition and their implications for instructional practices. Includes theory and research in cognitive psychology and resultant educational practices. Cross listed with EDHD 5240. Max hours: 3 Credits. Semester Hours: 3 to 3
  

  • HDFR 4260 - Family Systems and Social Justice


    Relying on ecological systems theories, this course will introduce students to families and family systems. Students will investigate how families experience (in)justice in the areas of access to education, community services, and employment. Cross-listed with HDFR 5260. Max hours: 3 Credits. Semester Hours: 3 to 3
  

  • HDFR 4888 - LGBTQ Family Systems


    This course examines diverse Lesbian, Gay, Bisexual, Transgender and Queer (LGBTQ) family systems through ecological systems perspectives and family theories. The course provides an exploration of contemporary research, policy and practice as it pertains to LGBTQ families. Max hours: 3 Credits. Semester Hours: 3 to 3
  

  • HDFR 4910 - Practicum


    This course provides supervised field experience to Human Development and Family Relations students. Students will apply theory and evidence-based knowledge in professional situations, enhancing the development of their professional identities and career goals by working within and evaluating community-based organizations. Prereq: HDFR 3002. Max hours: 5 Credits. Semester Hours: 1 to 5
  

  • HDFR 5003 - Leadership and Organizations


    This course provides an understanding of leadership theory and practice in community and educational environments. Students will learn about important aspects about leading diverse community and educational organizations including staff supervision, strategic planning, advancing the organization and maintaining integrity. Cross-listed with HDFR 4003. Max hours: 3 Credits. Semester Hours: 3 to 3
  

  • HDFR 5004 - Family and Comm. Prog. II Grant Writing/Fundraising


    This course provides an understanding of developing skills on grant writing and fundraising as related to family, community and educational organizations/agencies. Students will learn about important aspects about grant writing, fundraising fundamentals and funding models for sustainability. Cross-listed with HDFR 4004. Max hours: 3 Credits. Semester Hours: 3 to 3
  

  • HDFR 5010 - Family and Cultural Diversity


    The examination of familial, gender, cultural, linguistic, social and other ecological factors on diverse family systems in the United States will be covered. An ecological theoretical analysis of minority family systems within a familial, educational and social justice perspective will be explored. Cross-listed with HDFR 4010. Max hours: 3 Credits. Semester Hours: 3 to 3
  

  • HDFR 5040 - Latino Families in School and Communities


    This course will use ecological systems theory perspectives as a foundation for understanding diverse Latino family dynamics, the intersection between Latino families, schools and community systems and other critical issues that Latino family systems face in the United States. Cross listed with HDFR 4040. Max hours: 3 Credits. Semester Hours: 3 to 3
  

  • HDFR 5045 - Abuelos (Grandparents) Latino Families


    The course will focus on the social gerontology of Latinos families in later life. Specifically, the course will examine how ecological factors including familial, cultural, social, economic, health, cognitive and educational, impact the lives of Latino older person’s in the contexts of family systems. Cross-listed with HDFR 4045. Max hours: 3 Credits. Semester Hours: 3 to 3
  

  • HDFR 5075 - Family Policy & Law


    In this course students will identify, develop, implement and evaluate social policies and laws that effect the wellbeing of families. Through a family systems perspective, students will examine the law, social services, education, the economy, religion, and politics impact families. Cross-listed with HDFR 4075. Max hours: 3 Credits. Semester Hours: 3 to 3
  

  • HDFR 5090 - Helping Profession Skills in HDFR


    This course is designed to provide an overview of essential skills required in a variety of helping situations and settings. Course content includes the development of accurate listening, empathy, reflection, and inquiry skills. Implications for working with individuals, families, and couples will be examined. Prereq: COUN 5010. Cross-listed with HDFR 4090. Max hours: 3 Credits. Semester Hours: 3 to 3
  

  • HDFR 5260 - Family Systems Social Justice


    Relying on ecological systems theories, this course will introduce students to families and family systems. Students will investigate how families experience (in)justice in the areas of access to education, community services, and employment. Cross-listed with HDFR 4260. Max hours: 3 Credits. Semester Hours: 3 to 3
  

  • HDFR 6000 - Family Theories


    Students will examine the methods of inquiry and the basic foundations of contemporary family theory. Using a family systems perspective, students will utilize and analyze theory in the exploration of diverse and changing family dynamics in a societal context. Cross-listed with HDFR 7000. Max hours: 3 Credits. Semester Hours: 3 to 3
  

  • HDFR 6120 - Family Dynamics


    Review and analysis of issues related to families with exceptional or at-risk young children. Topics include coping skills, family involvement, parent-child interaction, and sources of support. Special attention is given to current research and its application to early intervention. Cross-listed with EDHD 7120. Max hours: 3 Credits. Semester Hours: 3 to 3
  

  • HDFR 7000 - Family Theories


    Students will examine the methods of inquiry and the basic foundations of contemporary family theory. Using a family systems perspective, students will utilize and analyze theory in the exploration of diverse and changing family dynamics in a societal context. Cross-listed with HDFR 6000. Max hours: 3 Credits. Semester Hours: 3 to 3
  

  • HDFR 7260 - Family Diversity and Social Justice


    Through this course, students will explore theory and research on the family, using interdisciplinary research and theory to inform their knowledge and generation of questions that recognize the challenges faced by diverse families in a shifting societal and national environment. Max hours: 3 Credits. Semester Hours: 3 to 3
  

  • IWKS 4100 - Advanced Human-Centered Design and Prototyping


    Explores user-centered design paradigm from a broad perspective, emphasizing how user research and prototype assessment can be integrated into different phases of the design process. Teams of students develop expertise in the design, development, and critique of solutions to important human problems. Suggested background: IWKS 2100 & 3100. Max hours: 3 Credits. Semester Hours: 3 to 3
  

  • IWKS 4500 - Biomedical Innovation and Design


    Introduces the use of biodesign to identify and address important human needs. Examines how biotechnology and bio-inspired innovation can improve our designed world – garments, buildings, foods, medicines, infrastructure and more. Explores how these processes vary across disciplines, geographies and demographics. Suggested Background: IWKS 2100 & 3100. Max hours: 3 Credits. Semester Hours: 3 to 3
  

  • IWKS 5100 - Human-Centered Design, Innovation and Prototyping


    Graduate-level introduction to human-centered design and innovation. Introduces key theoretical and computational foundations of innovation. Using Inworks prototyping facilities, teams of students design and implement human-oriented projects of increasing scale and complexity, in the process acquiring essential innovation and problem-solving skills. Requires graduate standing; no previous design or prototyping experience is expected or required. Max hours: 3 Credits. Semester Hours: 3 to 3
  

  • IWKS 5500 - Biomedical Innovation and Design


    Graduate version of IWKS 4500. Introduces the use of biodesign to identify and address important human needs. Examines how biotechnology and bio-inspired innovation can improve our designed world – garments, buildings, foods, medicines, infrastructure and more. Explores how these processes vary across disciplines, geographies and demographics. Suggested Background: IWKS 5100. Restriction: Restricted to students with graduate standing. Max hours: 3 Credits. Semester Hours: 3 to 3
  

  • MARC 4880 - Directed Research


    Students will engage in original research projects supervised and mentored by faculty. Students must work with faculty prior to registration to develop a proposal for their project and receive permission to take this course. Max hours: 6 Credits. Semester Hours: 1 to 6
  

  • MARC 5880 - Directed Research


    Students will engage in original research projects supervised and mentored by faculty. Students must work with faculty prior to registration to develop a proposal for their project and receive permission to take this course. Max hours: 6 Credits. Semester Hours: 1 to 6

Access-Counsel Psych/Counsel
  

  • ACPC 5110 - Group Counseling


    Max hours: 3 Credits. Semester Hours: 3 to 3
  

  • ACPC 5400 - Career Development


    Max hours: 3 Credits. Semester Hours: 3 to 3
  

  • ACPC 5820 - Strategies in Agency Counseling


    Max hours: 6 Credits. Semester Hours: 6 to 6

Accounting
  

  • ACCT 2200 - Financial Accounting and Financial Statement Analysis


    The financial accounting process, the role of the profession and the analysis of financial statements. Principal focus on interpretation of financial statements, with emphasis on asset and liability valuation problems and the determination of net income. Prereq: MATH 1070 OR MATH 1110 with a grade of C- or higher. Restriction: Restricted to undergraduate students at a sophomore standing or higher. Max hours: 3 Credits. Semester Hours: 3 to 3
  

  • ACCT 2220 - Managerial Accounting and Professional Issues


    Introduces managerial accounting. Shows managers how to use accounting information to make decisions. Principal focus on cost behavior analysis, budgeting and product costing. Prereq: ACCT 2200 with a grade of ‘C-’ or higher. Restriction: Restricted to undergraduate students at a sophomore standing or higher. Max hours: 3 Credits. Semester Hours: 3 to 3
  

  • ACCT 2550 - Introductory Accounting for Entrepreneurs and the Arts


    An integration of financial and managerial accounting processes as they relate to Entrepreneurs, Arts & Media managers and similar applications. This course will cover the analysis and interpretation of financial statements, asset and liability valuation and the determination of net income. Incorporates the use of accounting information to make decisions focusing on cost behavior analysis, budgeting and product costing in entrepreneurial and arts related businesses. Prereq: MATH 1070 or 1110. Max hours: 3 Credits. Semester Hours: 3 to 3
  

  • ACCT 3220 - Intermediate Financial Accounting I


    A foundation course in financial accounting, this course provides an intensive analysis of generally accepted accounting principles, accounting theory and the construction and interrelation of financial statements for public corporations. Encourages critical thought and application of financial accounting standards to business transactions. A grade of C or higher is required in this course to proceed to the next level ACCT course or receive credit for the CPA license. Prereq: ACCT 2220 and DSCI/BANA 2010 both with a grade of ‘C-’ or higher. Restriction: Restricted to undergraduate Business majors at a junior standing or higher. Max hours: 3 Credits. Semester Hours: 3 to 3
  

  • ACCT 3230 - Intermediate Financial Accounting II


    Continuing the intensive coverage of financial accounting from ACCT 3220, this course covers concepts of financial accounting theory and generally accepted accounting principles not covered in 3220. This typically includes detailed coverage of liabilities and equity, especially the topics of leases, deferred taxes, pensions and stock-options. A grade of C or higher is required in this course to proceed to the next level ACCT course or receive credit for the CPA license. Prereq: ACCT 3220, completed with a grade of a C or higher. Restriction: Restricted to undergraduate Business majors at a junior standing or higher. Max hours: 3 Credits. Semester Hours: 3 to 3
  

  • ACCT 3320 - Intermediate Cost Accounting


    Cost accounting links financial and managerial accounting and emphasizes communication between accountants and managers. Topics include managerial uses of cost data for decision making, analysis of activities and cost behavior, the role of accounting in planning and control, and computer-assisted decision modelling. A grade of C or higher is required in this course to proceed to the next level ACCT course or receive credit for the CPA license. Prereq: ACCT 2220 and DSCI/BANA 2010 both with a grade of ‘C-’ or higher. Restriction: Restricted to undergraduate Business majors at a junior standing or higher. Max hours: 3 Credits. Semester Hours: 3 to 3
  

  • ACCT 3939 - Internship


    Supervised experiences involving the application of concepts and skills in an employment situation. To enroll in an internship, students must work with the Experiential Learning Center on campus and have a 2.40 GPA or higher. Max hours: 9 Credits. Semester Hours: 1 to 3
  

  • ACCT 4030 - Financial Accounting


    Analysis of financial accounting concepts, the development of accounting thought and principles and critical review of generally accepted accounting principles. (Not recommended for candidates planning to sit for the CPA examination.) Note: Students who have taken ACCT 3220 or ACCT 3230 (or equivalent) may not take this course. Prereq: ACCT 2200 and ACCT 2220 or equivalent. Must have a ‘C’ or better in courses. Strictly enforced. Max hours: 3 Credits. Semester Hours: 3 to 3
  

  • ACCT 4054 - Accounting Systems and Data Processing


    The design and analysis of accounting information systems, with special emphasis on computers and computer programming, and the role of accounting in the management process. Must earn a grade of ‘C’ or better to qualify for graduation. Prereq: ACCT 3220 with a grade of C or higher and ISMG 2050 with a grade of ‘C-’ or higher. Restriction: Restricted to undergraduate Business majors at a junior standing or higher. Cross-listed with ACCT 6054. Max hours: 3 Credits. Semester Hours: 3 to 3
  

  • ACCT 4070 - Management Accounting


    Designed to provide students with a foundation in management accounting models and information, with emphasis on management decision making uses of accounting information. (Not recommended for candidates planning to sit for the CPA examination.) Prereq: ACCT 2200 and 2220 or equivalent with a grade of a ‘C’ or better. Restriction: Restricted to undergraduate Business majors with junior standing or higher. Note: Students who have taken ACCT 3320 or its equivalent may not take this course. Max hours: 3 Credits. Semester Hours: 3 to 3
  

  • ACCT 4240 - Advanced Financial Accounting


    Advanced financial accounting concepts and practices with emphasis on accounting for partnerships, business combinations and consolidations. Note: A grade of C or higher must be earned to receive credit for the CPA license. Prereq: ACCT 3230 or ACCT 6030 or ACCT 6032 each with a grade of C or higher, or department consent. Restriction: Restricted to undergraduate Business majors at a junior standing or higher. Cross-listed with ACCT 6024. Max hours: 3 Credits. Semester Hours: 3 to 3
  

  • ACCT 4280 - Accounting Ethics


    This course examines the ethical responsibilities of accounting professionals from a personal and professional perspective, including examples of ethical dilemmas accounting professionals confront. The course utilizes various authoritative codes of conduct, professional standards and applied ethical theory as ethical guidance for auditors, accountants, tax professionals, and accounting management. A variety of case studies are employed to give students practice in developing a decision making approach in dealing with difficult ethical scenarios. Prereq ACCT 4620. Restriction: Restricted to undergraduate Business majors with junior standing or higher.  Max hours: 3 Credits. Semester Hours: 3 to 3
  

  • ACCT 4282 - Capitalism, Accounting and Ethical Choices


    Examines the development of the U.S. economy from 1850 to today with emphasis on the ethics of accounting, capitalism, and government controls. Prereq: ACCT 3220 with a C or higher or permission. Restriction: Restricted to undergraduate Business majors at a junior standing or higher. Max hours: 3 Credits. Semester Hours: 3 to 3
  

  • ACCT 4330 - Managerial Accounting Problems and Cases


    Critical analysis of advanced topics in managerial accounting. Considerable use of cases and current readings. Prereq: Completion of ACCT 3320 with a grade of ‘C’. Strictly enforced. Restriction: Restricted to undergraduate Business majors with junior standing or higher. Max hours: 3 Credits. Semester Hours: 3 to 3
  

  • ACCT 4370 - International Accounting


    Designed to expose students to the international aspects of accounting and financial management. Includes discussion of some of the different financial accounting practices across countries; financial statement analysis in a global context, international auditing practices and procedures, international tax implications and the implications of operating within the regulations of the Foreign Corrupt Practices Act, the European Union, North American Free Trade Agreement and General Agreement on Tariffs and Trade. Prereq: Completion of ACCT 3220 with a grade of ‘C’ or better. Strictly enforced. Cross-listed with ACCT 6370 and INTB 6370. Restricted to undergraduate Business majors with junior standing or higher. Max hours: 3 Credits. Semester Hours: 3 to 3
  

  • ACCT 4410 - Income Tax Accounting


    Provisions and procedures of federal income tax laws and requirements affecting individuals and business organizations, including problems of tax planning and compliance. Note: Students cannot receive credit for both ACCT 4410 and ACCT 6140. Note: A grade of C or higher must be earned to receive credit for the CPA license. Prereq: ACCT 3220 with a C or higher. Restriction: Restricted to undergraduate Business majors at a junior standing or higher. Cross-listed with ACCT 6140. Max hours: 3 Credits. Semester Hours: 3 to 3
  

  • ACCT 4420 - Taxation of Business Entities


    A federal tax course stressing tax planning issues affecting corporations (both C corporations and S corporations) and partnerships. Note: A grade of C or higher must be earned to receive credit for the CPA license. Note: Students cannot receive credit for both ACCT 4420 and ACCT 6150. Cross listed with ACCT 6150. Prereq: ACCT 2220 with a C- or higher. Restriction: Restricted to undergraduate Business majors at a junior standing or higher. Max hours: 3 Credits. Semester Hours: 3 to 3
  

  • ACCT 4442 - Accounting: Professional Research and Communications


    This course provides students with a structured approach to researching and communicating practice-oriented financial accounting, auditing, and tax-related issues. After completing this course, students should be able to effectively: (1) Communicate (both oral and written) solutions to practice-oriented financial accounting, auditing, and tax-related issues. (2) Navigate through U.S. and international accounting, auditing, and tax authorities. (3) Conduct systematic research for all types of accounting-related problems then reach and communicate efficient conclusions using a variety of techniques. Restriction: Restricted to undergraduate Business majors with junior standing or higher. Prereq: ACCT 4620 and ACCT 4410 both with a grade of C or higher. Cross-listed with ACCT 6442. Max hours: 3 Credits. Semester Hours: 3 to 3
  

  • ACCT 4490 - Experiential Learning


    Designed to provide practical knowledge on developing a professional practice in accounting or financial management. Topics: Marketing, operating a professional practice. Lectures, guest speakers student projects. Prereq: ACCT 3220 completed with a ‘C’ or better, or permission of instructor. Cross-listed with ACCT 6490. Restricted to undergraduate Business majors with junior standing or higher. Max hours: 3 Credits. Semester Hours: 3 to 3
  

  • ACCT 4520 - Oil and Gas Accounting


    The Oil and Gas Accounting course is designed to give students an overview of the oil and gas industry and the particular accounting issues this industry faces. The focus is on the oil and gas industry but many of the issues discussed are appropriate and applicable to all energy-related entities. This is a valuable learning experience for those interested in acquiring an understanding of the accounting issues for energy management firms in preparation for entry into public accounting. The course enjoys support from the energy industry in the form of guest speakers and project ideas. Prereq: ACCT 3220 with a grade of C or higher. Restriction: Restricted to undergraduate Business majors at a junior standing or higher. Cross-listed with ACCT 6520. Max Hours: 3 credits. Semester Hours: 3 to 3
  

  • ACCT 4620 - Auditing Theory


    Auditing Theory: Focus on the professional responsibilities of CPAs, generally accepted auditing standards, and PCAOB auditing standards, with emphasis on the theory underlying the development of standards, objectives and procedures. Students cannot receive credit for both ACCT 4620 & ACCT 6020. Note: A grade of C or higher must be earned to receive credit for the CPA license. A grade of B or higher must be earned if planning to take 6025 in the future. Prereq: ACCT 3220 and 4054 with a grade of C or higher. Restriction: Restricted to undergraduate Business majors at a junior standing or higher. Cross-listed with ACCT 6020. Max hours: 3 Credits. Semester Hours: 3 to 3
  

  • ACCT 4625 - Auditing Practice


    Focus on the application of generally accepted auditing standards and PCAOB auditing standards to practice. Emphasis on procedures used by CPAs to gather and document audit evidence. Prereq: ACCT 4620 with a grade of C (2.0) or higher. Note: A grade of C or higher must be earned to receive credit for the CPA license. Note: Students cannot receive credit for both ACCT 4625 and ACCT 6025. Restriction: Restricted to undergraduate Business majors at a junior standing or higher. Max hours: 3 Credits. Semester Hours: 3 to 3
  

  • ACCT 4780 - Accounting and Information Systems Processes and Controls


    The course is designed to develop knowledge and skills used to understand and evaluate corporate accounting processes and systems. It focuses on financial and information system internal controls and the flow of corporate information through an accounting system. A financial system objective and risk assessment approach is used to present concepts and techniques for evaluating the adequacy of system processes and controls. Prereq: Completion of ACCT 2200, ACCT 2220 and ACCT 3054 with a grade of ‘C’ or better (strictly enforced). Cross-listed with ACCT 6510, ISMG 4780, and ISMG 6510. Restricted to undergraduate Business majors with junior standing or higher. Max hours: 3 Credits. Semester Hours: 3 to 3
  

  • ACCT 4800 - Accounting for Government and Nonprofit Organizations


    Planning and control of government and nonprofit organizations. Includes program budgets, responsibility accounting and fund accounting. Note: A grade of C or higher must be earned to receive credit for the CPA license. Prereq: ACCT 3220 with a C or higher. Restriction: Restricted to undergraduate Business majors at a junior standing or higher. Cross-listed with ACCT 6080. Max hours: 3 Credits. Semester Hours: 3 to 3
  

  • ACCT 4840 - Independent Study


    Restricted to undergraduate Business majors with junior standing or higher. Max hours: 8 Credits. Semester Hours: 1 to 8
  

  • ACCT 4900 - Professional Certification in Accounting


    This course will prepare students for the Uniform Certified Public Accountant Examination, including the Auditing and Attestation (AUD), Business Environment and Concepts (BEC), Financial Accounting and Reporting (FAR), and Regulation (REG) sections. Topical coverage will include a balance of most-tested topics, difficult topics, and exposure to topics not addressed in required accounting degree courses. Note: there will be a materials fee of $1,100 for this course. All materials will continue to be available until successful passage of the CPA Exam. Note: Undergraduate Accounting students typically perform better in this class when taking it during the final semester prior to graduation. Restriction: Restricted to Undergraduate and MS Accounting students. Max hours: 3 Credits. Semester Hours: 3 to 3
  

  • ACCT 4915 - Accounting for the Public Interest


    Applies accounting knowledge and concepts in a not-for-profit organization. Student volunteers help with functions or special projects and are supervised by both faculty members and personnel from the agency to which they are assigned. Prereq: Permission of instructor. Cross-listed with ACCT 6015. Restricted to undergraduate Business majors with junior standing or higher. Max hours: 3 Credits. Semester Hours: 3 to 3
  

  • ACCT 4950 - Special Topics


    Research methods and results, special topics and professional developments in accounting. Consult the current ‘Schedule Planner’ for semester offerings. Prereq: Varies according to topic and instructor requirements. Restriction: Restricted to undergraduate Business majors with junior standing or higher. Max hours: 9 Credits. Semester Hours: 3 to 3
  

  • ACCT 5939 - Internship


    Max hours: 3 Credits. Semester Hours: 1 to 3
  

  • ACCT 6015 - Accounting for the Public Interest


    Applies accounting knowledge and concepts in a not-for-profit organization. Student volunteers help with functions or special projects and are supervised by both faculty members and personnel from the agency to which they are assigned Note: This class is rarely offered. Restriction: Restricted to graduate majors and NDGR majors with a sub-plan of NBA within the Business School. Cross-listed with ACCT 4915. Max hours: 3 Credits. Semester Hours: 3 to 3
  

  • ACCT 6020 - Auditing Theory


    Focus on the professional responsibilities of CPAs, generally accepted auditing standards, and PCAOB auditing standards, with emphasis on the theory underlying the development of standards, objectives and procedures. Students cannot receive credit for both ACCT 4620 & ACCT 6020. Note: A grade of C or higher must be earned to receive credit for the CPA license. Prereq: ACCT 6030 or ACCT 6031 or department consent. Restriction: Restricted to graduate majors and NDGR majors with a sub-plan of NBA or CPA within the Business School. Cross-listed with ACCT 4620. Max hours: 3 Credits. Semester Hours: 3 to 3
  

  • ACCT 6024 - Advanced Financial Accounting


    Advanced financial accounting concepts and practice with emphasis on accounting for partnerships, business combinations and consolidations. Prereq: ACCT 3230 or ACCT 6030 or ACCT 6032 each with a grade of C or higher, or department consent. Restriction: Restricted to graduate majors and NDGR majors with a sub-plan of NBA or CPA within the Business School. Cross-listed with ACCT 4240. Max hours: 3 Credits. Semester Hours: 3 to 3
  

  • ACCT 6025 - Auditing Practice


    Focus on the application of generally accepted auditing standards and PCAOB auditing standards to practice.Emphasis on procedures used by CPAs to gather and document audit evidence. Prereq: ACCT 6020 or department consent. Restriction: Restricted to graduate majors and NDGR majors with a sub-plan of NBA or CPA within the Business School. Students cannot receive credit for both ACCT 4625 and ACCT 6025. Note: A grade of C or higher must be earned to receive credit for the CPA license. Max hours: 3 Credits. Semester Hours: 3 to 3
  

  • ACCT 6030 - Financial Accounting


    Accelerated analysis of financial accounting concepts, the development of accounting thought and principles and critical review of generally accepted accounting principles. Note: A grade of C or higher must be earned to receive credit for the CPA license. Note: STUDENTS WHO HAVE TAKEN ACCT 3220 and ACCT 3230 (or equivalent) MAY NOT TAKE THIS COURSE. Student must take both ACCT 3220 AND 3230). Restriction: Restricted to graduate majors and NDGR majors with a sub-plan of NBA or CPA within the Business School. Max hours: 3 Credits. Semester Hours: 3 to 3
  

  • ACCT 6031 - Intermediate Financial Accounting I


    This course is designed to provide students with a comprehensive review and understanding of financial accounting principles, procedures, and financial statements as well as the measurement of income and assets. Skills related to problem solving, analytical thinking, and writing will also be developed. NOTE: Students who have taken ACCT 3220 (or equivalent) may not receive credit for ACCT 6031. Restriction: Restricted to graduate majors and NDGR majors with a sub-plan of NBA within the Business School. Max hours: 3 Credits. Semester Hours: 3 to 3
  

  • ACCT 6032 - Intermediate Financial Accounting II


    This course is a continuation of topics introduced in ACCT 6031. It is designed to provide students with a comprehensive understanding of financial accounting concepts, procedures, and financial statements as well as the measurement of comprehensive income, liabilities, and stockholders’ equity. Skills related to problem solving and analytical thinking, and writing will also continue to be developed. NOTE: Students who have taken ACCT 3230 (or equivalent) may not receive credit for ACCT 6032. Prereq: ACCT 6031 with a grade of C or higher. Restriction: Restricted to graduate majors and NDGR majors with a sub-plan of NBA or CPA within the Business School. Max hours: 3 Credits. Semester Hours: 3 to 3
  

  • ACCT 6033 - Advanced Managerial Accounting


    Critical analysis of advanced topics in managerial accounting. Note: This class is rarely offered. Prereq: ACCT 3320. Restriction: Restricted to graduate majors and NDGR majors with a sub-plan of NBA within the Business School. Max hours: 3 Credits. Semester Hours: 3 to 3
  

  • ACCT 6054 - Accounting Systems and Data Processing


    The design and analysis of accounting information systems, with special emphasis on computers and computer programming, and the role of accounting in the role of accounting in the management process. Note: A grade of C or higher must be earned to receive credit for the CPA license. Prereq: ACCT 6031 or BUSN 6550 or department consent. Restriction: Restricted to graduate majors and NDGR majors with a sub-plan of NBA or CPA within the Business School. Cross-listed with ACCT 4054 (previously ACCT 3054) Max hours: 3 Credits. Semester Hours: 3 to 3
  

  • ACCT 6070 - Management Accounting


    Designed to provide graduate business students with a foundation in management accounting models and information, with emphasis on management decision making uses of accounting information. Note: A grade of C or higher must be earned to receive credit for the CPA license. Note: STUDENTS WHO HAVE TAKEN ACCT 3320 (or equivalent) MAY NOT TAKE THIS COURSE. Restriction: Restricted to graduate majors and NDGR majors with a sub-plan of NBA or CPA within the Business School. Max hours: 3 Credits. Semester Hours: 3 to 3
  

  • ACCT 6080 - Accounting for Government and Nonprofit Organizations


    Nonprofit Organizations. Planning and control of government and nonprofit organizations. Includes program budgets, responsibility accounting and fund accounting. Note: A grade of C or higher must be earned to receive credit for the CPA license. Prereq: ACCT 3220 or BUSN 6550 or ACCT 6031 each with a C or higher, or department consent. Restriction: Restricted to graduate majors and NDGR majors with a sub-plan of NBA or CPA within the Business School. Cross-listed with ACCT 4800. Max hours: 3 Credits. Semester Hours: 3 to 3
  

  • ACCT 6140 - Tax Planning for Managers


    A Federal tax survey course with an emphasis on tax planning for the graduate student who wants to understand the impact of taxation on individual and business transactions. Course materials emphasize the application of individual, partnership and corporate tax principles to the decision making process. Note: A grade of C or higher must be earned to receive credit for the CPA license. Note: Students cannot receive credit for both ACCT 4410 and 6140. Cross-listed with ACCT 4410. Restriction: Restricted to graduate majors and NDGR majors with a sub-plan of NBA within the Business School. Max hours: 3 Credits. Semester Hours: 3 to 3
  

  • ACCT 6150 - Taxation of Business Entities


    A federal tax course stressing tax planning issues affecting corporations (both C corporations and S corporations) and partnerships. Note: A grade of C or higher must be earned to receive credit for the CPA license. Note: Students cannot receive credit for both ACCT 4420 and ACCT 6150. Cross-listed with ACCT 4420. Restriction: Restricted to graduate majors and NDGR majors with a sub-plan of NBA within the Business School. Max hours: 3 Credits. Semester Hours: 3 to 3
  

  • ACCT 6220 - Controllership: Financial Strategy and Controls


    This course is designed to provide a comprehensive understanding of the wide ranging responsibilities of the Controller, including the timely and accurate preparation of the periodic financial statements, maintenance of an adequate records system, a comprehensive set of internal controls and budgets in order to manage and mitigate risk, how to enhance the accuracy of the company’s reported financial results and ensure compliance with GAAP or IFRS. Topics also include techniques for cash forecasting, controlling and administering budgets, and developing effective long-range plans. Prereq: ACCT 6030 or ACCT 6032 or department consent. Restriction: Restricted to graduate majors and NDGR majors with a sub-plan of NBA or CPA within the Business School. Max hours: 3 Credits. Semester Hours: 3 to 3
  

  • ACCT 6225 - Controllership: Managerial Strategy and Benefits Analy


    This course is designed to provide a comprehensive understanding of the wide ranging responsibilities of the Controller from a managerial and tax accounting perspective. Topics include establishing a cost accounting system, planning and control of manufacturing costs, business and strategic planning, mergers and acquisitions and a variety of tax related issues such as employment tax, employee vs. contractor, and choice of entity. The course will also include a discussion of benefits analysis, stock based compensation, ISO, NQSO and 83b elections. Prereq: ACCT 6220 with a grade of C or higher. Restriction: Restricted to graduate majors and NDGR majors with a sub-plan of NBA or CPA within the Business School. Max hours: 3 Credits. Semester Hours: 3 to 3
  

  • ACCT 6230 - Advanced Topics in Mergers and Acquisitions


    Mergers and acquisitions are often a key component of organizational strategy for growth and competitive advantage; yet empirical studies indicate many of these transactions fail to meet their intended objectives. This course prepares accounting students as financial leaders to positively influence the achievement of planned synergies and acculturation for more successful M&A transactions. Integrating perspectives from accounting and organizational development, course topics include transaction valuation, contingent consideration, and asset impairment testing to organizational systems theory and post-transaction integration. Prereq: Grade of C (2.0) or higher in ACCT 6020 or ACCT 4620 and ACCT 6070. Restriction: Restricted to graduate majors and NDGR majors with a sub-plan of NBA or CPA within the Business School. Max hours: 3 Credits. Semester Hours: 3 to 3
  

  • ACCT 6250 - Seminar: Financial Accounting


    Nature and origin of accounting theory and the development of postulates, principles and practices. Methodology appropriate to development and evaluation of accounting theory, with special emphasis on accepted research standards and procedures. Note: A grade of C or higher must be earned to receive credit for the CPA license. Co-req: ACCT 6032 or department consent. Restriction: Restricted to graduate majors and NDGR majors with a sub-plan of NBA or CPA within the Business School. Max hours: 3 Credits. Semester Hours: 3 to 3
  

  • ACCT 6260 - Seminar: Managerial Accounting


    Focuses on the conceptual foundations of managerial accounting. Behavioral and quantitative approaches regarding information for decision making, planning, control, performance evaluation and other issues are investigated. Note: A grade of C or higher must be earned to receive credit for the CPA license. Prereq: ACCT 6070 or department consent. Restriction: Restricted to graduate majors and NDGR majors with a sub-plan of NBA or CPA within the Business School. Max hours: 3 Credits. Semester Hours: 3 to 3
  

  • ACCT 6280 - Accounting Ethics


    This course examines the ethical responsibilities of accounting professionals from a personal and professional perspective, including examples of ethical dilemmas accounting professionals confront. The course utilizes various authoritative codes of conduct, professional standards and applied ethical theory as ethical guidance for auditors, accountants, tax professionals, and accounting management. A variety of case studies are employed to give students practice in developing a decision making approach in dealing with difficult ethical scenarios. Prereq: ACCT 4620 or ACCT 6020. Restriction: Restricted to graduate majors and NDGR majors with a sub-plan of NBA or CPA within the Business School. Max hours: 3 Credits. Semester Hours: 3 to 3
  

  • ACCT 6282 - Capitalism, Accounting and Ethical Choices


    Examines the development of the U.S. economy from 1850 to today with emphasis on the ethics of accounting, capitalism, and government controls. Prereq: ACCT 2220 or BUSN 6550 (not strictly enforced). Restriction: Restricted to graduate majors and NDGR majors with a sub-plan of NBA within the Business School. Max hours: 3 Credits. Semester Hours: 3 to 3
  

  • ACCT 6285 - Accounting and Finance for Sustainability


    Topics in accounting and finance related to business sustainability include the merits and challenges of a triple-bottom-line perspective, mandatory and voluntary reporting, environmental liability measurement and disclosure, emissions trading, green investments, shareholder activism, microfinance, and socially responsible investing. Restriction: Restricted to graduate majors and NDGR majors with a sub-plan of NBA within the Business School. Max hours: 3 Credits. Semester Hours: 3 to 3
  

  • ACCT 6290 - Management Control Systems


    Focuses on the design and use of control systems which ensure that people in organizations behave consistently with the organizational goals. Controls for communication, motivation and performance evaluation (along with informational requirements) are stressed through analysis of cases and classroom discussion. Note: This class is rarely offered. Prereq: BUSN 6550 or equivalent. Restriction: Restricted to graduate majors and NDGR majors with a sub-plan of NBA within the Business School. Max hours: 3 Credits. Semester Hours: 3 to 3
  

  • ACCT 6320 - White Collar and Financial Crimes


    Course provides an opportunity to examine criminal activity perpetrated by individuals and/or organizations in a position of trust. White collar and financial crimes are qualitatively different from street crimes or violent crimes, yet they are highly destructive. Cover: types of crime, social impact, prevention, detection, regulating etc. Prereq: BUSN 6550 with a C or higher. Restriction: Restricted to graduate majors and NDGR majors with a sub-plan of NBA or CPA within the Business School. Max hours: 3 Credits. Semester Hours: 3 to 3
  

  • ACCT 6330 - Fraud Auditing


    This course provides an introduction to and guidance for creation of an effective fraud audit program in core business systems. The fraud audit is designed specifically to detect potential fraud and is vastly different than the traditional audit. Fraud auditing focuses on proven fraud methodology that allows auditors to discover fraud versus investigating it. The course: • Explains how to create a fraud audit program • Shows auditors how to locate fraud through the use of data mining • Focuses on proven methodology for detecting fraudulent transactions • Explores fraud discovery within specific corporate F&A functions, such as disbursement, procurement, payroll, revenue misstatement, inventory, journal entries, and management override. Restriction: Restricted to graduate majors and NDGR majors with a sub-plan of NBA within the Business School. Max hours: 3 Credits. Semester Hours: 3 to 3
  

  • ACCT 6340 - Financial Statement Analysis


    Financial statements are used as an information source on which to base investment, lending potential or even employment. Designed to develop skills in using, understanding, analyzing, and interpreting financial statements and to make students aware of the value and limitations of financial statement information. Note: Should take in the third semester of the graduate program. Prereq: BUSN 6550 or ACCT 6031 or department consent. Restriction: Restricted to graduate majors and NDGR majors with a sub-plan of NBA or CPA within the Business School. Max hours: 3 Credits. Semester Hours: 3 to 3
  

  • ACCT 6350 - Current Issues in Professional Accounting


    An in-depth analysis of current issues in the accounting profession, including ethics development, and validity of standards and regulations. Prereq: ACCT 3230, ACCT 4620, ACCT 6020 or permission of instructor. Restriction: Restricted to graduate majors and NDGR majors with a sub-plan of NBA or CPA within the Business School. Max hours: 3 Credits. Semester Hours: 3 to 3
  

  • ACCT 6360 - Fraud Examination


    This course examines the theories and methods of the full spectrum of fraud examination including prevention, detection, investigation, and adjudication. In this course, students will explore the significant differences between fraud examination and auditing, going beyond detection into the investigative and adjudication process. Prereq: ACCT 6020 or department consent. Restriction: Restricted to graduate majors and NDGR majors with a sub-plan of NBA or CPA within the Business School. Max hours: 3 Credits. Semester Hours: 3 to 3
  

  • ACCT 6370 - International Accounting


    Designed to expose students to the international aspects of accounting and financial management. Includes discussion of some of the different financial accounting practices across countries; financial statement analysis in a global context, international auditing practices and procedures, international tax implications and the implications of operating within the regulations of the Foreign Corrupt Practices Act, the European Union, North American Free Trade Agreement and General Agreement on Tariffs and Trade. Prereq: BUSN 6550 or equivalent. Note: Students cannot receive credit for both ACCT 6370 and INTB 6370. IFRS’s are reviewed and compared with the requirements of US GAAP. Cross-listed with INTB 6370 and ACCT 4370. Restriction: Restricted to graduate majors and NDGR majors with a sub-plan of NBA or CPA within the Business School. Max hours: 3 Credits. Semester Hours: 3 to 3
  

  • ACCT 6380 - Forensic Accounting


    An examination of investigative auditing, fraud auditing, litigation support, and economic quantification of damages. Prereq: ACCT 4620 or ACCT 6020. Restriction: Restricted to graduate majors and NDGR majors with a sub-plan of NBA within the Business School.  Max hours: 3 Credits. Semester Hours: 3 to 3
  

  • ACCT 6442 - Accounting: Professional Research and Communications


    This course provides students with a structured approach to researching and communicating practice-oriented financial accounting, auditing, and tax-related issues. After completing this course, students should be able to effectively: (1) Communicate (both oral and written) solutions to practice-oriented financial accounting, auditing, and tax-related issues. (2) Navigate through U.S. and international accounting, auditing, and tax authorities. (3) Conduct systematic research for all types of accounting-related problems then reach and communicate efficient conclusions using a variety of techniques. Prereq: ACCT 6030 or ACCT 6032 or ACCT 3230 each with a grade of C or higher, or department consent. Restriction: Restricted to graduate majors and NDGR majors with a sub-plan of NBA or CPA within the Business School. Cross-listed with ACCT 4442. Max hours: Semester Hours: 3 to 3
 

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