Courses

Accounting Courses (ACC)

ACC-221   Financial Accounting3 credits

Prerequisites: BUS-100 and MAT-125 or MAT-212 and MAT-150 or higher-level calculus course

An introduction to the field of accounting, emphasizing double-entry record keeping, preparation of balance sheets and income statements, and the uses and limitations of external financial reporting.

ACC-222   Managerial Accounting3 credits

Prerequisites: ACC-221

A study of the role of accounting information in decision making emphasizing the use of accounting data for internal management decisions. The course includes an introduction to cash flows, cost accounting, cost-volume-profit relationships and budgeting in business decisions.

ACC-318   Intermediate Accounting I3 credits

Prerequisites: ACC-222 and BUS-330

A comprehensive study of the theory, principles, and procedures used in reporting financial information to decision makers via the balance sheet and statements of income, retained earnings, and changes in financial position.

ACC-320   Intermediate Accounting II3 credits

Prerequisites: ACC-318

A comprehensive study of the theory, principles, and procedures used in reporting financial information to decision makers via the balance sheet and statements of income, retained earnings, and changes in financial position.

ACC-323   Electronic Accounting and Analysis3 credits

Prerequisites: ACC-221

This course is an introduction to electronic accounting and simulation analysis. Students will utilize computer packages in both areas, through "hands on" exercises, to develop and report information and strategies for managerial consideration.

ACC-423   Auditing3 credits

Prerequisites: ACC-320

A study of the principles governing the independent review of financial statements, professional standards, ethics, evaluation of internal control, auditing procedures, and preparation of working papers.

ACC-424   Tax Accounting I3 credits

Prerequisites: ACC-222

A study of income, excise, and social security taxation emphasizing individual and small enterprise tax problems. Selected fields of small-enterprise activity are explored to provide specific emphasis.

ACC-425   Tax Accounting II3 credits

Prerequisites: ACC-424

A study of income, excise, and social security taxation emphasizing individual and small-enterprise tax problems. Selected fields of small-enterprise activity are explored to provide specific emphasis.

ACC-426   Fund Accounting.3 credits

Prerequisites: ACC-222

A study of the special nature of accounting for governmental, institutional, and non-profit economic entities. The course will cover budgeting, fund characteristics, cost accounting systems, and analysis.

ACC-427   Cost Accounting3 credits

Prerequisites: ACC-222

A study of the role of accounting information in decision making emphasizing the use of accounting data for internal management decisions. The course includes an introduction to cash flows, cost accounting, cost-volume-profit relationships, and budgeting in business decisions and the theory, terminology, accumulation, reporting, and evaluation of costs, including job order process and standard cost break-even analysis and budgeting techniques.