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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 |
Prerequisites:
ACC 2010 (Minimum Grade of D, May not be taken concurrently)
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 Statement Analysis
| Credit Hours | Recitation/Lecture Hours | Studio Hours | Clinical Hours | Lab Hours |
Prerequisites:
ACC 2020 (Minimum Grade of D, May not be taken concurrently)
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 |
Prerequisites:
ACC 2020 (Minimum Grade of D, May not be taken concurrently)
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 |
Prerequisites:
ACC 3110 (Minimum Grade of D, May not be taken concurrently)
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 and Procedure
| Credit Hours | Recitation/Lecture Hours | Studio Hours | Clinical Hours | Lab Hours |
Prerequisites:
ACC 2020 (Minimum Grade of D, May not be taken concurrently)
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 and Control
| Credit Hours | Recitation/Lecture Hours | Studio Hours | Clinical Hours | Lab Hours |
Prerequisites:
ACC 3310 (Minimum Grade of D, May not be taken concurrently)
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 |
Prerequisites:
CIS 1000 (Minimum Grade of D, May not be taken concurrently)
ACC 2020 (Minimum Grade of D, May not be taken concurrently)
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 |
Prerequisites:
ACC 3120 (Minimum Grade of D, May not be taken concurrently)
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 Taxation 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 Federal Income Taxation II
| Credit Hours | Recitation/Lecture Hours | Studio Hours | Clinical Hours | Lab Hours |
Prerequisites:
ACC 4300 (Minimum Grade of D, May not be taken concurrently)
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 |
Prerequisites:
ACC 3120 (Minimum Grade of D, May not be taken concurrently)
ACC 3500 (Minimum Grade of D, May not be taken concurrently)
MTH 2140 (Minimum Grade of D, May not be taken concurrently)
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 in Accounting
| Credit Hours | Recitation/Lecture Hours | Studio Hours | Clinical Hours | Lab Hours |
Prerequisites:
ACC 3120 (Minimum Grade of D, May not be taken concurrently)
An intensive study of special topics in accounting directed by members of the regular faculty. | 1 | 0 | 0 | | |
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