ECO 271 Principles of Accounting I.   Collection and analysis of financial transactions; communication of information through financial statements (Income Statement, Statement of Owner's Equity, Balance Sheet, and Statement of Cash Flows) using double-entry accrual accounting techniques.
Prerequisite: upper freshman standing.

ECO 272 Principles of Accounting II.   Accounting concepts applied to partnerships and corporations; funds statements; financial statement analysis.
Prerequisite: ECO 271.

ECO 280 Business Law I.   Introduction to the legal system as it pertains to commercial law; in-depth coverage of the law of contracts and the law of commercial paper.
Prerequisite: Sophomore standing or permission of the accounting advisor.

ECO 371 Intermediate Accounting I.   In-depth study of current concepts relating to accounting for assets and current liabilities.
Prerequisite: ECO 272.

ECO 372 Intermediate Accounting II.   Topics in accounting, including formation of corporations, retained earnings, earnings per share, deferred income taxes, pensions, leases, and changes in accounting.
Prerequisite: ECO 371.

ECO 373 Federal Income Taxation.   Topics include gross income, deductions, exemptions, credits, the depreciations system, capital gains and losses, and nonrecognition trnasactions.
Prerequisite: ECO 372 or permission of the accounting advisor.

ECO 374 Cost Accounting.   Design of cost systems (job order, process, and standard costing systems); activity-based costing; planning and control (master budget, flexible budget, variance analysis, and inventory-costing methods); cost allocation; traditional vs. contemporaneous cost management system.
Prerequisite: ECO 372 or permission of the accounting advisor.

ECO 380 Business Law II.   Topics include agency law; legal principles governing partnerships and corporations; estates, wills, and trusts.
Prerequisite: ECO 280.

ECO 471 Advanced Accounting I.   Accounting for branches and business combinations. Emphasis on preparation and analysis of consolidated statements. Contemporary accounting problems.
Prerequisite: ECO 372.

ECO 472 Advanced Accounting II.   Accounting theory and practice focused on partnerships, joint ventures, multinations, government and public secotr entities; not-for-profit accounting; interim and segment reporting; SEC problems.
Prerequisite: ECO 372.

ECO 473 Business Taxes.   The corporate income tax, including S corporations; taxation of partnerships and partners.
Prerequisite: ECO 373.

ECO 475 Auditing.   Auditing theory and practices; ethnic of accounting profession; procedures for auditing financial statements.
Prerequisite or corequisite: ECO 471.

ECO 476 Computer Accounting Systems.   Computer in modern accounting systems; development of facility with current spreadsheet software.
Prerequisite: ECO 372 and declaration as an accounting major.

ECO 480 Business Law III.   Topics include property law; legal principles governing sales of goods; debtor-creditor relationships; securities regulation.
Prerequisite: ECO 380.

ECO 498 Internship in Economics or Accounting.   1 hr, 1 cr.   Opportunities for working in positions of responsibility in professional institutions (including private firms, not-for-profit institutions, and government agencies) for academic credit. The position must provide opportunities for learning about some area of economics, accounting, business or related public policy. Credits may not be used towards the requirements for the Economics or Accounting Major. CR/NC grading is mandatory.
Prerequisite: Open only to qualified Economics or Accounting majors, upper Junior/Senior only. Enrollment is subject to approval of department Advisor. Course may be taken no more than twice.