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Course Descriptions
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ACC 101 Principles of Accounting I
An overview of the role of accounting information in economic decision-making. An introduction to the fundamental accounting concepts that underlie the development and communication of financial information. Study of the role of accountants in society.
4 credits
ACC 102 Principles of Accounting II
More in-depth study of accrual accounting, introduced in ACC 101. Includes analysis of corporate annual reports. Prerequisite: ACC 101 or instructor's consent.
4 credits
ACC 202 Cost Management & Strategy
A study of accounting information as a management decision tool. Topics include product costing methods, including job-order costing, process costing, joint and standard costing. Planning and controlling of costs will also be studied, including budgeting systems, variance analysis, cost-volume-profit relationship and cost allocation. Relevant costing techniques will also be applied in business decisions. The course focuses on the manufacturing environment, but there is some coverage of merchandising and service sectors. Prerequisite: ACC 102 or instructor's consent.
4 credits
ACC 204 Accounting Information Systems
An introduction to using a software program to perform typical accounting functions in a business. The course will focus on the use of a commercially available package. Includes business writing and spreadsheets, as well as researching software strengths and weaknesses. Prerequisite: ACC 102 or instructor consent.
4 credits
ACC 301 Intermediate Accounting I
A study of financial statement content and generally accepted accounting principles (GAAP) as they relate to various financial statement items (primarily assets). Prerequisite: ACC 204 or instructor's consent.
4 credits
ACC 302 Intermediate Accounting II
A study of generally accepted accounting principles (GAAP) as they relate to various financial statement items (primarily liabilities and stockholders’ equity). Prerequisite: ACC 301 or instructor's consent.
4 credits
ACC 303 Accounting Control Systems and Business Risk
An introduction to the systems, procedures, and processes management employed to control operating activities and information reporting systems, and comply with laws and regulations. Focuses on professional responsibilities and ethics. Includes an introduction to fraud in the business environment. Prerequisite: ACC 202 or instructor's consent.
4 credits
ACC 363 Fund Accounting
Introduction to governmental and not-for-profit accounting includes analysis of local government’s financial condition. Prerequisite: ACC 102 or instructor's consent.
4 credits
ACC 403 Tax Planning & Business Decisions
Analysis of various tax policies and their effect on business and personal tax planning. Addresses issues of importance for successful tax planning and tax minimization. Uses a case-study approach. Prerequisite: ACC 301 or instructor's consent.
4 credits
ACC 404 Advanced Tax Issues
In-depth study of federal income tax laws. Focuses on information covered on the Certified Public Accountant exam. Prerequisite: ACC 403 or instructor's consent.
4 credits
ACC 411 Accounting Problems I
Various generally accepted accounting principles (GAAP) as they relate to special topics such as pensions, leases, deferred taxes, statement of cash flows, accounting changes, errors, and partnerships. Prerequisite: ACC 302 or instructor's consent.
4 credits
ACC 412 Accounting Problems II
A study of various accounting principles primarily relating to business combinations and consolidated statements. Prerequisite: ACC 411 or instructor's consent.
4 credits
ACC 422 Auditing and Attestation
Introduction to the independent audit function. Topics include audit planning, risk analysis, management's assertions, evidence gathering and analysis, and the audit report. Other assurance services performed by accountants will also be covered. Prerequisite: ACC 303 or instructor's consent.
4 credits
ACC 423 Fraud Examination
In-depth study of fraud auditing. Topics include interviewing skills and techniques used by forensic accountants to gather and evaluate evidence. Prerequisite: ACC 303 or instructor's consent.
4 credits
ACC 426 Theory of Accounting
Study of currently generally accepted accounting principles (GAAP) as they relate to general purpose financial statements of non-specialized industries. Prerequisite: ACC 411 or instructor's consent.
4 credits
ACC 440 Internship
This course is designed to provide a meaningful work experience for the student in an area that is related to accounting. This course integrates curricular learning with practical hands-on experience while allowing the student to demonstrate proficiency in the core university competencies. Prerequisite: Acceptance into division or consent of coordinator of internship programs.
1-4 credits
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