Courses at the 400-level
The use of internal accounting data and reporting in the management decision-making process is examined. Lecture and laboratory. (Formerly Internal Reporting II.)
3 credit hours
- ACCT 321
The coverage of choice of an entity and the uses of the life-cycle approach to study these entities are expanded upon. Lecture and laboratory. (Formerly Federal Tax II.)
3 credit hours
- ACCT 331
Current audit theory and practice are surveyed. A cycle approach is used to demonstrate audit procedures. Topics may include legal liability, ethical standards, audit planning and reporting, and audit risk.
3 credit hours
- ACCT 310 (with a minimum grade of C), 311; CIS 352.
Fundamental principles of the law of contracts, sales, property, commercial paper, and bankruptcy are examined. Forms of business organizations, regulations, and accountants' liability are also covered.
3 credit hours
- ACCT 201 and completion of at least 60 college credits.
Emphasis is on business consolidations and the external reporting of consolidated financial information in the published financial statements of large publicly owned corporations.
3 credit hours
- ACCT 311 and 312.
The development of accounting theory, major influences on accounting theory, and the application of accounting theory in the resolution of reporting issues are explored.
3 credit hours
- ACCT 312
- ACCT 321
- ACCT 331
- FIN 301
Students are assigned to a business, an industrial organization, or a not-for-profit organization and supervised by a mentor. Students receive 1 credit hour for every four hours of work. A two-hour biweekly seminar is included.
3-9 credit hours
- Junior standing
- A major or minor in a School of Management program
- Consent of internship director and appropriate faculty member
Data communication and networking requirements are presented, including networking and telecommunications technologies, hardware, and software. Emphasis is on the analysis, design, and implementation of a network system.
3 credit hours
- CIS 352
- or consent of department chair
Students evaluate organizational and technological methods employed to provide security for computer software, hardware, and data. Topics include controlling for error, natural disaster, and intentional attacks.
3 credit hours
- CIS 352
- or consent of department chair
System design and analysis concepts that were introduced in prior courses are now applied. Topics include documentation, hardware/software selection, database development, system implementation, and post-implementation evaluation.
3 credit hours
- CIS 352
- One course from the following: CIS 255, 256, 257
- or consent of department chair
The basic components of file and communication systems as they support information systems are surveyed. (Formerly CIS 355.)
3 credit hours
- CIS 352
- One course from the following: CIS 255, 256, 257
- or consent of department chair
This is a practicum in the application of programming and systems-development concepts, resulting in a comprehensive systems-development project. (Formerly CIS 362.)
3 credit hours
- CIS 453
- CIS 455
- or consent of department chair
Students are assigned to a business, an industrial organization, or a not-for-profit organization and supervised by a mentor. Students receive 1 credit hour for every four hours of work. A two-hour biweekly seminar is included.
3-9 credit hours
- major in computer information systems and completion of at least 60 college credits


