Prerequisites: MATH 1030 and completion of 27 credit hours. MATH 1030 may be taken concurrently. This is a one semester course in financial accounting theory and practice. The primary emphasis is on the corporate financial statements of income, financial position and cash flow-their content and interpretation; and the impact of financial transactions upon them.

Prerequisites: MATH 1030 and ACCTNG 2400. This is an advanced course that goes beyond the scope of a second-semester course in fundamentals of accounting. The development, interpretation, and use of relevant cost behavior, control, and traceability concepts for management planning, controlling and decision making are emphasized. Topics include: an introduction to product costing, the contribution concept, direct costing, performance standards and variance analysis, responsibility accounting, segment profitability, alternative choice decisions, and capital budgeting.

Prerequisites: MATH 1030, ACCTNG 2410, minimum 2.0 campus GPA, 57 credit hours. This course reviews the foundations of financial accounting theory and the financial statement preparation process as well as accounting theory and practice related to current assets and current liabilities (except for investments in securities). The course includes an emphasis on unstructured case problem solving skills, communication skills, and interpersonal skills.

Prerequisites: MATH 1030, ACCTNG 3401 and a minimum campus GPA of 2.0 and minimum GPA of 2.3 in all accounting courses at the 3000-level and above taken at UM-St. Louis. The study of the basic principles of cost determination for, and control of, manufacturing and distribution activities. Topics include job-order costing, process costing, cost allocations, and the development and use of standard costs within a system of absorption costing.

Prerequisites: MATH 1030, INFSYS 2800, ACCTNG 2410, and a minimum campus GPA of 2.0. Examines the fundamentals of accounting information systems, including hardware and software considerations, internal controls, and transaction processing cycles. Also focuses upon the development of efficient spreadsheets as applied to financial and managerial accounting concepts.

Prerequisites: ACCTNG 3401, a minimum campus GPA of 2.0, a minimum GPA of 2.7 in all accounting courses at the 3000-level and above taken at UM-St. Louis, consent of supervising instructor and accounting internship coordinator. Students are employed in the field of Accounting where they apply the knowledge and skills learned in the classroom. Professional development and obtaining specialized work experience are primary goals. An accounting faculty member will monitor the student's program with the student providing a formal written report at the end of the project.

Prerequisites: Minimum campus GPA of 2.0, a minimum GPA of 2.3 in all accounting courses at the 3000-level and above taken at UMSL and approval by the supervising professor and the department chair. Special individual study in accounting under the supervision of a full-time accounting faculty member.

Prerequisites: MATH 1105; ACCTNG 3402; ACCTNG 3421 or INFSYS 3810; a minimum campus GPA of 2.0 and minimum GPA of 2.3 in all accounting courses at the 3000-level and above taken at UM-St. Louis. An introduction to auditing practice. Includes the social role of auditing and the services offered by auditors in internal, governmental, and public accounting practice. Emphasis is on the financial auditing process, including professional ethics, audit risk assessment, study and evaluation of internal control, gathering and evaluating audit evidence, and audit reporting decisions.

Prerequisites: MATH 1030; ACCTNG 2410; a minimum 2.0 campus GPA; graduate standing. This is the first professional-level course in financial reporting. The course includes a study of the conceptual framework underlying Generally Accepted Accounting Principles (GAAP) and issues pertaining to accounting for current assets and liabilities.

Prerequisites: ACCTNG 3402 or ACCTNG 5405; a minimum campus GPA of 2.0; a minimum GPA of 2.3 in all accounting courses at the 3000-level and above taken at UMSL. This course is designed for graduate students who are interested in fraud and its effects. Students will be introduced to theoretical concepts of fraud and practical responses to it. Course coverage includes an overview of the fraud problem; prevention and detection of fraud; elements of fraud investigation, interview techniques, fraud types, and laws governing the prosecution of fraud cases.

Prerequisites: MATH 1030; ACCTNG 3401; a minimum campus GPA of 2.0; a minimum GPA of 2.3 in all accounting courses at the 3000-level and above taken at UMSL; graduate standing. The development, interpretation, and use of accounting reports and supplementary information for management planning, control and decision making. Emphasizes the application of relevant cost behavior, control and traceability concepts in the preparation of internal accounting reports, with a secondary emphasis upon product costing techniques as appropriate to financial accounting needs. Topics include break-even analysis, operational budgeting, direct costing, absorption costing, standard costs and variance analysis, business segment analysis, responsibility accounting distribution cost accounting, and gross profit analysis.

Prerequisites: MATH 1030; INFSYS 1800; ACCTNG 2410; ACCTNG 3401; a minimum campus GPA of 2.0; graduate standing. This is a professional-level course in accounting information systems. The course includes examination of transaction cycles, structured analysis and design of accounting information systems, and internal controls.

Prerequisites: ACCTNG 3401 or ACCTNG 5404; a minimum graduate GPA of 3.0; a minimum GPA of 3.0 in all accounting courses at the 3000-level and above taken at UMSL; consent of supervising instructor and accounting internship coordinator. The student works in an accounting internship that contains sufficient content and rigor to merit graduate credit. The student's program will be monitored by a member of the Graduate Faculty in Accounting. The course requires several meetings with the faculty advisor and a graduate-level written assignment. The course will be graded on a Satisfactory/Unsatisfactory basis. A student who has previously taken ACCTNG 3490 may not take ACCTNG 5490.

Prerequisites: Consent of instructor, department chair and graduate director; a minimum 3.0 graduate GPA; a minimum GPA of 3.0 in all accounting courses at the 3000-level and above taken at UMSL. Special individual research topics in Accounting under the guidance of a specific professor.