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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 3311 Accounting Communications (3 semester hours) This course introduces students to various types of professional communication, both written and oral. Students practice skills in communication styles such as memos, email, research reports, proposals, presentations, and interviews. Students may receive credit for either AIM 3311 or BA 3311 to fulfill degree requirements. Prerequisites: BA 3351, MATH 1325 and RHET 1302. (Same as BA 3311) (3-0) S
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. (Same as BA 4321) (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 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 4199 Senior Honors in Accounting and Information Management (1 semester hour) For students conducting independent research for honors theses or projects. Prerequisite: AIM 4299. (1-0) S
AIM 4299 Thesis Research Methods and Writing Seminar (2 semester hours) This course will prepare Honors Students to write their Honors Thesis. Various research methods ranging from survey to archival will be discussed. Students will choose a method, pick a research question, and produce an outline and introduction to their thesis topic. Junior standing and permission of the instructor required. (2-0) S
AIM 4332 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) S
AIM 4334 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 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, AIM 3320, 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, AIM 3320, 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. (3-0) Y

Special Topics
Accounting and Information Management

AIM 4V00 Special Topics (1-3 semester hours) May be lecture, readings, or individualized study. Graded Credit/No Credit only unless instructor permits letter grade. May be repeated for credit as topics vary (9 hours maximum). ([1-3]-0) S