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Accounting and Information Management Course
Descriptions
AIM 2300 Principles of Accounting
(3 semester hours) This course will introduce students to accounting
concepts and principles used to make decisions by business managers
and investors. The course is designed to benefit all students who will
be future users of accounting information. This course cannot be used
to fulfill degree requirements by students in the School of Management.
(3-0) Y
AIM 2301 (ACCT 2301) Introductory Financial
Accounting (3 semester hours) An introduction to business financial
reporting designed to create an awareness of the accounting concepts
and principles for preparing the three basic financial statements: the
income statement, balance sheet, and statement of cash flows. The course
is designed to benefit all business students who will be future users
of accounting information. (3-0) S
AIM 2302 (ACCT 2302) Introductory Management
Accounting (3 semester hours) An introduction to the determination,
development, and uses of internal accounting information needed by business
management to satisfy customers while continuously controlling and containing
costs. The course is designed to benefit all business students who will
be future users of accounting information. (3-0) S
AIM 3191 Professional Communications and
Ethics I (1 semester hour) The course is designed to develop
professional communication skills. Topics covered range from the professional
interview process to writing effective memoranda. Students will interact
with guest speakers from industry and public accounting and consulting
firms. (1-0) Y
AIM 3192 Professional Communications and
Ethics II (1 semester hour) The course is designed to refine
professional communication skills and provide an introduction to professional
analysis of accounting and information management issues that impact
the business world. Students will interact with guest speakers from
industry and public accounting and consulting firms. Prerequisite: AIM
3191. (1-0) Y
AIM 3320 Financial Information Management
(3 semester hours) This course is a study of the corporate financial
reporting process and the use of financial statements by investors and
analysts. Students use financial reports prepared by publicly-traded
companies to study how financial statements and other information is
prepared, communicated and used by managers, investors, and other decision-makers.
Prerequisite: AIM 2301. (3-0) S
AIM 3321 Managing Financial Data
(3 semester hours) This course introduces database concepts in the context
of financial information systems and the basic design and implementation
of relational databases and database applications. It focuses on how
relational databases can be used for managing financial data and illustrates
the concepts using Access software. AIM 3321 and BA 4321 cannot both
be used to satisfy degree requirements. Prerequisites: AIM 2301, AIM
2302, MATH 1325, and BA 3351. (3-0) Y
AIM 3322 Integrated Accounting Information
Systems (3 semester hours) This course employs SAP software
to illustrate the fundamental concepts of integrated information systems.
Prerequisites: AIM 2301, AIM 2302, MATH 1326, and MATH 2333. (3-0) Y
AIM 3331 Intermediate Financial Accounting
I (3 semester hours) A study of external financial reporting,
including measuring and reporting of cash, receivables, inventories,
property, plant and equipment, and intangibles. Financial statement
presentation issues are analyzed to gain an appreciation for the impact
of generally accepted accounting principles on business decisions. Prerequisites:
AIM 2301, AIM 3320, MATH 1326, and MATH 2333. (3-0) S
AIM 3332 Intermediate Financial Accounting
II (3 semester hours) A continuation of topics in external
financial reporting including accounting for debt equity, investments,
taxes, leases, pensions, cash flows, revenue, accounting changes and
error analysis. The influence of financial reporting choices on earnings
is evaluated. Prerequisites: AIM 3331, MATH 1326, and MATH 2333. (3-0)
R
AIM 3334 Auditing (3 semester hours)
Basic concepts, philosophy, standards, procedures, and practices of
auditing are presented. Topics include generally accepted auditing standards,
the changing role of the independent auditor in society, professional
conduct and ethics, auditor’s reporting responsibilities, risk
assessment, internal control, fraud, evidential matter, and the computer
in auditing in the global economy. Prerequisite: AIM 3331. (3-0) R
AIM 3341 Cost Management Systems
(3 semester hours) A study of business management’s internal accounting
information needs as they pertain to cost control and containment. Emphasis
is on the processes of business planning, controlling, and decision
making. Topics include cost behavior, cost allocation, budgeting, and
performance measurement. Prerequisites: AIM 2302, MATH 1326, and MATH
2333. (3-0) Y
AIM 3351 Individual Taxation (3
semester hours) An introduction to federal taxation principles and concepts
for individual income. Prerequisites: AIM 2301, MATH 1326, and MATH
2333. (3-0) R
AIM 4193 Professional Communications and
Ethics III (1 semester hour) This course is designed for students
to develop an understanding of professional responsibilities and statutory
requirements. Students will interact with guest speakers from industry
and public accounting and consulting firms. Prerequisite: AIM 3192 (1-0)
Y
AIM 4336 Financial Statement Analysis
(3 semester hours) Financial statements are analyzed from the user’s
prospective. Broad concepts are illustrated with applications to different
companies. Topics include comparative analysis, earnings management
and ethics in financial reporting. Prerequisites: AIM 2301, AIM 2302,
MATH 1326, and MATH 2333. (3-0) Y
AIM 4337 Business Valuation (3 semester
hours) Models used to value businesses and stocks are studied and applied.
Topics include income measurement and profitability assessment, analysis
of discounted cash flows and accounting-based valuation models. Prerequisites:
AIM 2301, AIM 2302, MATH 1326, and MATH 2333. (3-0) Y
AIM 4342 Analysis and Design of Accounting
Systems (3 semester hours) Students are introduced to system
analysis and design tools and methods. The course emphasizes business
processes and enterprise resource planning systems. Prerequisites: AIM
2301, AIM 2302, MATH 1326, and MATH 2333. (3-0) S
AIM 4343 Accounting Information for Decision
Analysis (3 semester hours) This course describes quantitative
techniques used to characterize costs, benefits and risks and the use
of accounting information for managerial decision making in technology
settings. Advanced spreadsheet models are used to implement these techniques.
Prerequisites: AIM 2301, AIM 2302, AIM 3341, MATH 1326, and MATH 2333.
(3-0) Y
AIM 4380 Internship in Accounting and Information
Management (3 semester hours) This course provides students
with an opportunity to expand and apply their skills in accounting and
information management in a professional setting. The accounting and
information management student will be required to apply knowledge obtained
at the University in an actual job situation. This class is for Track
1-Fast Track only. (3-0) Y
AIM 4390 Seminar Series in Accounting and
Information Management (3 semester hours) Discussion of selected
concepts and theories in accounting and information management. May
be repeated for credit (9 hours maximum). (3-0) Y
AIM 4399 Senior Honors in Accounting and Information Management
(3 semester hours) For students conducting independent research for
honors theses or projects. (3-0) S
Special Topics
Accounting and Information Management
AIM 4V00 Special Topics (1-3 semester
hours) May be lecture, readings, or individualized study. Students taking
this study series may receive a letter grade with the instructor’s
permission. May be repeated for credit (9 hours maximum). ([1-3]-0)
S
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