Academics

Courses
 

Accounting (ACC) Courses

ACC-221: Financial Accounting (3 credits)

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

ACC-222: Managerial Accounting (3 credits)

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. Prerequisite: ACC-221

ACC-318: Intermediate Accounting I (3 credits)

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. Prerequisites: ACC-222 and BUS-330

ACC-320: Intermediate Accounting II (3 credits)

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. Prerequisite: ACC-318

ACC-323: Electronic Accounting & Analysis (3 credits)

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. Prerequisite: ACC-221

ACC-423: Auditing (3 credits)

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. Prerequisite: ACC-320

ACC-424: Tax Accounting I (3 credits)

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. Prerequisites: ACC-222

ACC-425: Tax Accounting II (3 credits)

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. Prerequisite: ACC-424.

ACC-426: Fund Accounting (3 credits)

A study of the special nature of accounting for govern- mental, institutional, and non-profit economic entities. The course will cover budgeting, fund characteristics, cost accounting systems, and analysis.Prerequisite: ACC-222.

ACC-427: Cost Accounting (3 credits)

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. Prerequisite: ACC-222

ACC-494: Independent Study (1-3 credits)

Arranged. Prerequisite: Instructor Permission. Research in the field of concentration for qualified students. This course fulfills the General Graduation Requirement for independent work. See independent study guidelines.

ACC-497: Internship (1-6 credits)

Individually arranged and supervised internships with sponsors such as business organizations designed to provide practical experience in the field of concentration. Periodic reports and papers may be required. Prerequisite: Instructor Permission