Courses in Accounting
ACC 101: Acct I: Intro Financial Accounting (3)
Prerequisite:
Financial accounting deals with the preparation, presentation, and analysis of financial statements. The course involves the study of the terminology and conceptual framework underlying the measurement, processing, and communication of financial information to external and internal users. The course is required of all business and management majors, but is open to any student with an interest in learning this essential part of the
language of business. (Offered every fall
semester.)
Gen. Ed. Attributes: None.
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ACC 102: Accounting II: Introduction to Managerial Accounting (3)
Prerequisite: ACC 101.
Management accounting is the timely generation of financial information in an easily understandable
format for use in internal decision making.
The course stresses the importance and
usefulness of relevant accounting information
in short- and long-term planning, cost-control, quality assessment, and decision
making. (Offered every spring semester.)
Gen. Ed. Attributes: None.
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ACC 201: Intermediate Accounting I (3)
Prerequisite: A grade of C or higher in ACC 101 and 102.
This course is designed and required for the major in accounting. An in-depth study is made of the form, content, and objectives of corporate financial reporting. It includes controversial issues involved in revenue recognition, inventory evaluation, depreciation theory, and intangible assets, together with the impact these matters have on the determination of corporate earnings.
(Offered every fall semester.)
Gen. Ed. Attributes: None.
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ACC 202: Intermediate Accounting II (3)
Prerequisite: ACC 201.
This course is a
continuation of ACC 201. Topics include
current and contingent liabilities, long-term
debt securities, stockholder’s equity, earnings
per share, income tax allocation, leases,
pensions, accounting changes, statements of
cash flow, and financial statement analysis.
(Offered every spring semester.)
Gen. Ed. Attributes: None.
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ACC 295: Introductory Topics in Accounting (1-3)
Prerequisite: to be determined by the Division of Business and Management
An introductory study of a specific topic within accounting. Intended for freshmen and sophomores, or for students with little or no background in accounting. The student may repeat the course, but not the topic. (Offered as needed.)
Gen. Ed. Attributes: None.
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ACC 301: Cost Accounting I (3)
Prerequisite: ACC 101, ACC 102 with grades of C or higher. One statistics course and one college-level mathematics course are recommended.
This course is designed and required for the major in accounting. Determination and analysis of the costs of manufacturing products and providing services that attempt to satisfy information needs of management are emphasized. Topics include cost accounting theory and techniques, job order and process costing systems, standard costing, and flexible and master budgeting. The focus is on developing the analytical and quantitative skills that aid in the process of interpreting cost information and making decisions. (Offered every even-year fall semester.)
Gen. Ed. Attributes: None.
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ACC 302: Cost Accounting II (3)
Prerequisite: ACC 301. One statistics course and one college-level mathematics course are
highly recommended.
This course is a
continuation of ACC 301. Topics covered
include absorption and variable costing, cost-
volume-profit analysis, cost control, activity-
based costing and other innovative techniques, transfer pricing decisions, performance evaluation, relevant costing, capital
asset selection and capital budgeting, and
quantitative planning tools, such as linear
programming and regression analysis.
(Offered every odd-year spring semester.)
Gen. Ed. Attributes: None.
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ACC 320: Acct for Non-Profit Organizatn (3)
Prerequisite: ACC 202.
This course introduces and examines the characteristics relating to the accounting concepts, procedures, and financial reporting requirements of governmental, medical, educational, religious, and other charitable organizations. (Offered as needed.)
Gen. Ed. Attributes: None.
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ACC 351: Advanced Accounting (3)
Prerequisite: ACC 202.
This course studies the problems related to such specialized
topics as partnerships, consignment and installment sales, agency and branch operations, consolidations and business combinations, foreign operations, fiduciaries, and non-profit organizations. (Offered every fall semester.)
Gen. Ed. Attributes: None.
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ACC 399: Independent Study (1-3)
Prerequisite: junior or senior standing and
consent of instructor.
(Offered every
semester.)
Gen. Ed. Attributes: None.
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ACC 401: Auditing (3)
Prerequisite: ACC 202.
An intensive
examination of the methods and procedures used to obtain necessary evidence to form an
independent professional opinion regarding
the fair representation of clients’ financial
statements. Topics include the ethical and
legal responsibilities of the auditor,
evaluation of internal controls, the use of sampling techniques, and current AICPA auditing publications. (Offered every fall semester.)
Gen. Ed. Attributes: None.
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ACC 402: Computer Auditing Applications (3)
Prerequisite: ACC 401, CMP 120.
This course applies computer techniques to the planning and completion of the auditing function. Computer auditing approaches are discussed, with an emphasis on security and control. The focus is on practical applications and analysis of current case studies. (Offered as needed.)
Gen. Ed. Attributes: None.
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ACC 411: Income Tax Acct I (3)
Prerequisite: ACC 102
This course is designed for all students who have completed the introductory accounting courses (ACC 101, 102) and who have an interest in federal
income tax matters concerning the individual
taxpayer. After an introduction to the federal
tax system in the United States, topics
include: gross income, deductions allowable in determining adjusted gross income and
taxable income, special tax computations and
credits, recognition and non-recognition of
gains and losses, basis rules, special treatment of capital assets, and administrative provisions of the tax law. (Offered every odd-year fall semester.)
Gen. Ed. Attributes: None.
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ACC 412: Income Tax Accounting II (3)
Prerequisite: ACC 411
This course is
devoted to the taxation of corporations,
partnerships, and fiduciaries. Topics include:
transactions between partners and
partnerships for retirement, death, transfer or partial liquidation of an interest; special deductions for corporations; Subchapter S; corporate distributions; organization, reorganization, or liquidation; tax on accumulated earnings; personal holding examples; and tax research. (Offered every even-year spring semester.)
Gen. Ed. Attributes: None.
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ACC 495: Advanced Topics in Accounting (1-3)
Prerequisite: to be determined by the Division of Business and Management.
An advanced study of a specific topic within accounting. Intended for juniors and seniors, or for students with an appropriate background in accounting. The student may repeat the course, but not the topic. (Offered as needed.)
Gen. Ed. Attributes: None.
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