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Southern Illinois University



Online Degree Completion Programs

College of Business

Accounting Curriculum

ACCT 220 - Accounting I Financial

Darla Karnes, CPA, MAcc, Senior Lecturer

This course covers the basic concepts, principles and techniques used to generate accounting data and financial statements and to interpret and use the financial data to enhance decision making. 3 credit hours

ACCT 230 - Accounting II Managerial 

Darla Karnes, CPA, MAcc, Senior Lecturer

This course covers the use of accounting information for managerial planning, control and decision making through budgeting, cost and variance analyses, and responsibility accounting. 3 credit hours

ACCT 321 - Intermediate Accounting I

Marc Ortegren, PhD, Assistant Professor

This course covers current accounting principles and procedures relating to elements of financial reporting. Particular emphasis is on current and fixed asset valuation. Prerequisites: C or better in ACCT 220 & 230; MATH 140. 3 credit hours

ACCT 322 - Intermediate Accounting II

Darla Karnes, CPA, MAcc, Senior Lecturer

This course is a continuation of the study of accounting principles and procedures with emphasis on liabilities, corporate capital, and income determination.  Preparation and use of special statements; analysis and interpretation of statements.  Prerequisites: C or better in ACCT 321; MATH 140. 3 credit hours

ACCT 331 - Cost Accounting

Royce Burnett, PhD, CPA, CMA, CGMA, Associate Professor

This course covers the interpretation and managerial implications of material, labor, and overhead for job order, process and standard cost systems, cost-volume-profit relationships, direct costing, and budgeting. Accounting for complex process production flows, joint and by-products, spoilage, and scrap.  Prerequisites: C or better in ACCT 220 & 230; MATH 139 & 140; ACCT/MGMT 208. 3 credit hours

ACCT 341 - Introduction to Taxation

Marc Morris, JD, PhD, Associate Professor

This course covers background, principles, and procedures for the determination of taxable income as a basis for federal income tax. Particular attention is given to those aspects, which are at variance with usual accounting treatment in the determination of net income. Includes practice in the methodology of tax solutions.  Prerequisites: C or better in ACCT 220 & 230. 3 credit hours

ACCT 360 - Accounting Systems Operations

Marcus Odom, CPA, PhD, Professor

This course focuses on accounting information systems analysis and design. Focusing on internal controls, data modeling, databases, documentation tools and information retrieval to improve business decisions. Prerequisites: C or better in MGMT 345. 3 credit hours

ACCT 414 - Business Ethics

John Fraedrich, PhD, Professor

Examines the philosophical, sociological and legal dimensions of contemporary ethical issues facing the business world today.  Stress is on stakeholder analysis and appropriate policy decisions for multinational corporations.  Course content centers on actual business cases and hypothetical ethical dilemmas. 3 credit hours

ACCT 421 - Advanced Accounting

Jackie Collins, CPA, Lecturer

This course covers accounting principles and procedures relating to specialized topics, including partnership equity, installment and consignment sales, fiduciaries, international operations, branches, and business combinations. Prerequisites: C or better in ACCT 322. 3 credit hours

ACCT 431 - Advanced Cost Accounting

Marcus Odom, CPA, CFE, PhD, Professor

Managerial decision making; profit planning and control through relevant costing, return on investment and transfer pricing, determination of cost behavior patterns, analysis of variances, capital budgeting, inventory models, probabilities, statistical methods, and operations research.  Prerequisites: C or better in ACCT 331. 3 credit hours

ACCT 441 - Advanced Tax

Marc Morris, JD, PhD, Associate Professor

This course focuses on income tax problems which arise from sole proprietorship, partnership, limited liability company, corporation, estate, and trust. Student does research in source materials in arriving at solutions of complicated problems. Prerequisites: C or better in ACCT 341. 3 credit hours

ACCT 460 - Auditing

Marcus Odom, CPA, CFE, PhD, Professor

This course provides an overview of processes for planning and executing a risk-based audit; explains the procedures auditors use to evaluate internal controls; describes the tests auditors conduct to substantiate financial statement accounts.  Prerequisites: C or better in ACCT 322. 3 credit hours

ACCT 465 - Internal Auditing

Ed O'Donnell, CPA, PhD, Professor

This course covers internal audit from a broad perspective to include information technology, business processes, and accounting systems. Topics include internal auditing standards, risk assessment, governance, ethics, audit technique, and emerging issues. It covers the design of business processes and the implementation of key control concepts and will use a case study approach that addresses tactical, strategic, systems, and operational areas. 3 credit hours

FIN 270 - The Legal and Social Environment of Business

Allan Karnes, CPA, MAcc, JD, Professor Emeritus

An examination of the legal, social, and political forces that influence business and businessmen. Particular attention to the role of law as an agency of social control in the modern business society. 3 credit hours

FIN 330 - Introduction to Finance

Marc Morris, JD, PhD, Associate Professor

Study of issuance, distribution, and purchase of financial claims including the topics of financial management, financial markets, and financial investments. 3 credit hours

MGMT 202 - Business Communications

Nancy Martin, PhD, Associate Professor

Cresting and managing written and oral administrative communications including the analysis, planning and practice of composing different types of internal and external communications in various administrative and business contexts. 3 credit hours

MGMT 304 - Introduction to Management

Heath Keller, PhD, Associate Professor

Basic concepts of the administrative process are considered with emphasis on executive action to develop policy, direction, and control based on traditional and behavioral science approaches to decision making. 3 credit hours

MGMT 318 - Production-Operations Management 

John Goodale, PhD, Associate Professor

This course is an introduction to the design, planning, and control of manufacturing and service operations. Topical coverage includes operations strategy, process management, project management, Total Quality Management, and Just-in-time/Lean operations, as well as traditional techniques for facility location, layout, and inventory management. 3 credit hours

MGMT 345 - Computer Information Systems

Jim Nelson, PhD, Associate Professor

Integrates topics of management and organization, information, computers, and the systems approach. Emphasizes planning, design, and implementation of information systems to aid in knowledge work. Application of computer technologies to develop, manipulate, and analyze systems including enterprise resource planning systems. Hands-on problem solving is included. Restrictions: College of Business majors or minors, junior standing. 3 credit hours

MGMT 446 - Leadership and Managerial Behavior

Greg Hoffeditz, PhD, Lecturer

This course will concentrate on leader and manager behavior at middle and upper organizational levels. Emphasis will be placed on leader and manager effectiveness and the factors that impact effectiveness. 3 credit hours 

MGMT 481 - Administrative Policy

Heath Keller, PhD, Associate Professor

Development of organizational strategies and policies within environmental and resource limitations. Emphasis upon the application and integration of basic principles from all areas of business. 3 credit hours

MKTG 304 - Marketing Management

Terry Clark, PhD, Dean and Professor

An introduction to issues involved in managing the firm’s marketing activities in a dynamic environment. Introduces and discusses how concepts such as branding, pricing, promotion, and distribution enhance customer value and satisfaction. Examines how firms leverage technology to improve the efficacy of both traditional and e-commerce marketing activities. 3 credit hours