2007-2008 Catalog (PDF) - Colorado State University-Pueblo

CSU-Pueblo
ACCTG 320 Cost Accounting 3(3-0)
Accounting procedures applicable to industries with
emphasis on job order process costs, standard cost and
profit planning including differential costs, internal profit
and price policies, and capital budgeting. Prerequisites:
ACCTG 202 and junior standing. (*)
ACCTG 401 Advanced Financial Accounting 3(3-0)
Application of fundamental theory to partnerships,
international operations, consolidated statements, and
business combinations; introduction to government.
Prerequisite: ACCTG 302. (*)
ACCTG 404 CPA Law 3(3-0)
Business law as found in the Business Law section of the
Uniform CPA examination. Prerequisite: senior standing,
accounting major. (*)
ACCTG 410 Auditing 3(3-0)
A study of the systematic process by which external
financial statements and other management assertions are
verified and reported upon by independent, internal, and
governmental auditors. Prerequisite: ACCTG 302. (F,S)
ACCTG 411 Corporate, Estate and Gift Tax 3(3-0)
Taxation of corporations, partnerships, estates/trusts.
Analysis of mergers and dissolution of corporations.
Introduction to estate/gift taxes and international taxation.
Prerequisite: ACCTG 311. (*)
ACCTG 430 Accounting Information Systems 3(3-0)
The study of design and implementation of accounting
information systems. Attention directed to the traditional
accounting model and its relationship to computerized
accounting information systems. Prerequisites: ACCTG
301, 311, and 320. (*)
ACCTG 440 Governmental/Non-Profit Accounting
3(3-0)
A study of advanced accounting topics especially as
concerns not-for-profit entities with emphasis on governmental
accounting. Prerequisites: ACCTG 202 and junior
standing. (*)
ACCTG 475 International Accounting 3(3-0)
A study of the accounting issues that affect the global
economy. Topics include history of international accounting
and various international accounting models.
Prerequisite: ACCTG 302. (*)
ACCTG 490 Special Projects (1-6 VAR) (*) Repeatable
(6)
ACCTG 491 Special Topics (1-3 VAR) (*) Repeatable (6)
ACCTG 495 Independent Study (1-3 VAR)
Prerequisites: senior standing, accounting major and
adviser permission. (*) Repeatable (6)
ACCTG 498 Internship (1-6 VAR)
Supervised field work in selected business, social and
governmental organizations; supplemented by written
reports. (S/U grading.) Prerequisites: junior or senior
standing in School of Business and permission of
internship coordinator. (*) Repeatable (6)
GRADUATE COURSES
ACCTG 501 Fundamentals of Accounting 1.5(1.5-0)
This class, as an MBA leveling course, provides a basic
understanding of financial reporting accounting, including
the accounting cycle, financial statement preparation, and
internal controls. Prerequisite: admission to MBA. (*)
ACCTG 510 Managerial Accounting 3(3-0)
Accounting concepts and methods utilized in managerial
planning, budgeting, controlling, and evaluating to
optimize decision making. Prerequisite: admission to MBA
or permission of MBA Director. (*)
ACCTG 511 Tax Planning and Research 3(3-0)
Advanced study of tax research methodology, IRS and
professional guidelines on tax positions, appreciation of
research skills, planning techniques to individual,
corporate, partnership cases. Prerequisite: ACCTG 311. (*)
ACCTG 520 Advanced Cost Management Systems
3(3-0)
Cost systems supporting new management philosophies–
JIT, total quality management, continuous improvement,
process reengineering. Activity-based costing, target
costs, cost of quality. Prerequisites: ACCTG 320 and
admission to MBA or permission of MBA Director. (*)
ACCTG 561 Current Issues in Auditing 3(3-0)
Current issues related to evolving auditing models -
internal or external. Prerequisites: ACCTG 410 and
admission to MBA or permission of MBA Director. (*)
ACCTG 571 Current Issues in Accounting 3(3-0)
In-depth discussion of various problems in accounting
Prerequisite: admission to MBA or permission of MBA
Director. (*)
ACCTG 575 International Accounting 3(3-0)
A study of the accounting issues that affect the global
economy. Topics include various international accounting
models, multinational tax issues, and financial analysis.
Prerequisite: ACCTG 510. (*)
ACCTG 591 Special Topics 3(3-0)
Critical review and discussion of relevant accounting
topics. (*) Repeatable (6)
ACCTG 592 Research (1-6 VAR)
The student will work under the close supervision of a
graduate faculty member in basic or applied research
resulting in a thesis or report of high academic quality. (I/P
and S/U grading) (*)
ACCTG 595 Independent Study (1-3 VAR)
Individual study of a subject determined by the instructor
and student with permission of the director. Prerequisite:
admission to MBA or permission of MBA Director. (*)
Repeatable (6)
ACCTG 598 Internship (1-3 VAR)
Supervised field work in selected public, private, government
organizations, supplemented by written reports.
Prerequisite: admission to MBA or permission of MBA
Director. (S/U grading) (*) Repeatable (6)
AUTOMOTIVE INDUSTRY MANAGEMENT
(AIM)
UNDERGRADUATE COURSES
AIM 105 Introduction to the Parts and Service
Industry 1(1-0)
Introduction to the industry from viewpoint of history,
social impact, organization structure, manpower needs,
and future growth. (F)
AIM 115 Automotive Engine Design, Operation and
Repair 5(3-4)
Design, operation and repair techniques of current and
future automotive engines. (F)
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