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ACC 510 Foundations of Financial Accounting
| Credit Hours | Recitation/Lecture Hours | Studio Hours | Clinical Hours | Lab Hours |
This course provides an introduction to the field of accounting and to the development and use of accounting information in the business world. The course is structured to emphasize accounting techniques and procedures, accounting theory and interpretation, and the use of accounting to understand the changes in highly computerized and diversified businesses. | 3 | 0 | 0 | | |
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ACC 520 Managerial Accounting
| Credit Hours | Recitation/Lecture Hours | Studio Hours | Clinical Hours | Lab Hours |
Prerequisites:
ACC 510
Managerial accounting provides key data to managers for planning and controlling, as well as costing products and services. By focusing on basic concepts, analyses, uses and procedures, instead of procedures alone, we recognize managerial accounting as a tool for business strategy and implementation. The pace of change in organizations continues to be rapid. The course reflects changes occurring in the role of managerial accounting in organizations and in research on cost accounting. | 3 | 0 | 0 | | |
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ACC 530 Financial Reporting
| Credit Hours | Recitation/Lecture Hours | Studio Hours | Clinical Hours | Lab Hours |
Prerequisites:
ACC 520
An intermediate-level study of accounting problems relative to the measurement of assets, liabilities, equity, and the determination of income. | 3 | 0 | 0 | | |
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ACC 535 Advanced Accounting
| Credit Hours | Recitation/Lecture Hours | Studio Hours | Clinical Hours | Lab Hours |
Prerequisites:
ACC 530
Theory and practices related to accounting for investments and business combinations and the preparation of consolidated financial statements and international operations. Concepts and practices applied to accounting for partnerships, governmental units, colleges and universities, hospitals, and other non-profit organizations. | 3 | 0 | 0 | | |
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ACC 542 Strategic Cost Management
| Credit Hours | Recitation/Lecture Hours | Studio Hours | Clinical Hours | Lab Hours |
Prerequisites:
ACC 520
How managerial accounting can provide strategic information to the firm. Topics include activity-based costing in traditional and advanced manufacturing environments, activity-based costing in service entities, capital budgeting in advanced manufacturing environments, target costing, value engineering, business process reengineering, kaizen, and analysis of micro-profit centers. | 3 | 0 | 0 | | |
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ACC 550 Accounting Information Systems
| Credit Hours | Recitation/Lecture Hours | Studio Hours | Clinical Hours | Lab Hours |
Prerequisites:
ACC 520
Systems approach to management and information, stressing the manager-user viewpoint in covering management and organization systems, computer-based systems, systems design and analysis, and decision-making concepts. No computer programming is required. | 3 | 0 | 0 | | |
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ACC 551 Auditing
| Credit Hours | Recitation/Lecture Hours | Studio Hours | Clinical Hours | Lab Hours |
Prerequisites:
ACC 530
An introduction to the basic standards, procedures, and theories of independent and internal auditing with primary emphasis on financial statement examinations by CPAs. The nature and scope of auditing, auditing standards and procedures, statements on auditing standards, code of ethics, and internal control. | 3 | 0 | 0 | | |
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ACC 555 Controllership
| Credit Hours | Recitation/Lecture Hours | Studio Hours | Clinical Hours | Lab Hours |
Prerequisites:
ACC 520
A study of the scope of the responsibilities of the controllership function. These responsibilities include planning for control, reporting and interpreting accounting and other information, and evaluating and consulting with all segments of management. The course focuses on the management control systems and the environment within which it operates. Topics may include strategic planning, budgeting, ethics in management accounting, control in multinational firms, control of projects, transfer pricing techniques and policies, and compensation as a motivational tool. | 3 | 0 | 0 | | |
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ACC 560 Federal Income Taxation
| Credit Hours | Recitation/Lecture Hours | Studio Hours | Clinical Hours | Lab Hours |
Prerequisites:
ACC 520
This course sensitizes managers to the tax implications of managerial decision making. Particular emphasis is placed on tax planning in order to minimize Federal tax liabilities. | 3 | 0 | 0 | | |
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ACC 595 Seminar in Accounting
| Credit Hours | Recitation/Lecture Hours | Studio Hours | Clinical Hours | Lab Hours |
Prerequisites:
ACC 520
or approval of instructor.
An intensive examination of selected financial, managerial and/or tax reporting topics from the perspective of historical background, current theory, and pronouncements of official bodies governing accounting practices. | 3 | 0 | 0 | | |
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