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ACC 2010 Principles of Accounting I
| Credit Hours | Recitation/Lecture Hours | Studio Hours | Clinical Hours | Lab Hours |
An introduction to the preparation and analysis of financial statements. Specific topics include the accounting model, general purpose financial statements and accounting for assets, liabilities and equity. | 3 | 0 | 0 | | |
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ACC 2020 Principles of Accounting II
| Credit Hours | Recitation/Lecture Hours | Studio Hours | Clinical Hours | Lab Hours |
A continuation of ACC 2010 and an introduction to the use of accounting information for management decision making. Specific topics include determining cash flows, international accounting, product costing, budgeting and other concepts of management accounting | 3 | 0 | 0 | | |
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ACC 3070 Financial State Analysis
| Credit Hours | Recitation/Lecture Hours | Studio Hours | Clinical Hours | Lab Hours |
This course adopts a user perspective and focuses on the understanding and use of corporate annual reports as a primary source of accounting information. An emphasis is put on the importance of such topics as cash flow, ratio analysis and consolidations. (This course is not open to accounting majors.) | 3 | 0 | 0 | | |
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ACC 3110 Financial Accounting I
| Credit Hours | Recitation/Lecture Hours | Studio Hours | Clinical Hours | Lab Hours |
Accounting theory, principles and practices underlying the earnings statement, retained earnings statement, statement of financial position and statement of cash flows. Emphasis is given to the measurement, valuation and reporting of assets and liabilities and their effect on earnings determination. | 3 | 0 | 0 | | |
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ACC 3120 Financial Accounting II
| Credit Hours | Recitation/Lecture Hours | Studio Hours | Clinical Hours | Lab Hours |
Continues the study begun in ACC 3110 of accounting theory, principles and practices underlying the financial statements. Emphasis is given to the measurement, valuation and reporting of liabilities and stockholders' equity and their effect on earnings determination. Complex topics considered include leases, pensions and other employee retirement benefits, deferred income taxes and earnings per share. In addition, international differences in a few accounting areas are briefly discussed. | 3 | 0 | 0 | | |
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ACC 3310 Cost Accounting Systems
| Credit Hours | Recitation/Lecture Hours | Studio Hours | Clinical Hours | Lab Hours |
This course provides a theoretical and practical knowledge of cost accounting systems and procedures. Emphasis is placed on cost terminology, costing systems, cost-volume-profit analysis, budgeting, activity-based costing, accounting for quality costs and nonfinancial performance measures. | 3 | 0 | 0 | | |
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ACC 3320 Cost Accounting Planning
| Credit Hours | Recitation/Lecture Hours | Studio Hours | Clinical Hours | Lab Hours |
Analysis of cost behavior and the role of accounting in the planning and control of businesses with emphasis on management decision making uses of accounting information. | 3 | 0 | 0 | | |
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ACC 3500 Accounting Information Systems
| Credit Hours | Recitation/Lecture Hours | Studio Hours | Clinical Hours | Lab Hours |
Concepts of responsive information systems. The accounting-user viewpoints are stressed. Topics include: data base concepts, internal control, technology of information systems, use of system techniques, accounting information application, management use of information, management of information systems, systems analysis and design and auditing of accounting information systems. | 3 | 0 | 0 | | |
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ACC 4130 Financial Accounting III
| Credit Hours | Recitation/Lecture Hours | Studio Hours | Clinical Hours | Lab Hours |
A critical examination of the accounting theory and practices involved in a select number of advanced accounting topics. These topics will include accounting for business combinations and consolidations, governmental/fund accounting, non-for-profits, accounting for international transactions and global enterprises. Other topics might include such items as branch accounting, partnerships, or segment accounting. | 3 | 0 | 0 | | |
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ACC 4300 Federal Income Tax I
| Credit Hours | Recitation/Lecture Hours | Studio Hours | Clinical Hours | Lab Hours |
A study of the basic principles for the determination of taxable income as established by Congress, the Internal Revenue Service and the courts. The areas of gross income, capital gains, adjusted gross income, exemptions and both personal and business deductions are emphasized with a primary focus on individual taxation. | 3 | 0 | 0 | | |
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ACC 4400 Business Taxation
| Credit Hours | Recitation/Lecture Hours | Studio Hours | Clinical Hours | Lab Hours |
An examination of the basic tax principles applying to corporations, partnerships, estates, and trusts. Primary emphasis will be placed on the taxation of corporations and partnerships. | 3 | 0 | 0 | | |
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ACC 4510 Auditing
| Credit Hours | Recitation/Lecture Hours | Studio Hours | Clinical Hours | Lab Hours |
A study of the standards, procedures, and theories of independent and internal auditing with primary emphasis upon financial statement examinations by CPAs. Subjects include: the nature and scope of auditing, auditing standards and procedures, code of conduct, internal control and other professional and technical auditing considerations. | 3 | 0 | 0 | | |
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ACC 4950 Directed Studies
| Credit Hours | Recitation/Lecture Hours | Studio Hours | Clinical Hours | Lab Hours |
An intensive study of special topics in accounting directed by members of the regular faculty. | 1 | 0 | 0 | | |
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ACC 5100 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 5200 Managerial Accounting
| Credit Hours | Recitation/Lecture Hours | Studio Hours | Clinical Hours | Lab Hours |
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 5300 Financial Reporting
| Credit Hours | Recitation/Lecture Hours | Studio Hours | Clinical Hours | Lab Hours |
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 5350 Advanced Accounting
| Credit Hours | Recitation/Lecture Hours | Studio Hours | Clinical Hours | Lab Hours |
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 5420 Strategic Cost Management
| Credit Hours | Recitation/Lecture Hours | Studio Hours | Clinical Hours | Lab Hours |
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 5500 Accounting Information Systems
| Credit Hours | Recitation/Lecture Hours | Studio Hours | Clinical Hours | Lab Hours |
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 5510 Auditing
| Credit Hours | Recitation/Lecture Hours | Studio Hours | Clinical Hours | Lab Hours |
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 5550 Controllership
| Credit Hours | Recitation/Lecture Hours | Studio Hours | Clinical Hours | Lab Hours |
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 5600 Federal Income Tax
| Credit Hours | Recitation/Lecture Hours | Studio Hours | Clinical Hours | Lab Hours |
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 5950 Seminar:Accounting
| Credit Hours | Recitation/Lecture Hours | Studio Hours | Clinical Hours | Lab Hours |
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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