Courses

ACC-221 Financial Accounting 3.0 cr.

Fall, spring. Prereq.: ECO-271, 272, MAT-112 and MAT-151 or MAT-123.1 (MAT-151 is preferred). 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 Accounting 3.0 cr.

Fall, spring. Prereq.: 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-318/320 Intermediate Accounting 3.0 cr. each

Fall, winter, spring. Prereq.: ACC-221 and 222. 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 & Analysis 3.0 cr.

Prereq.: ECO-271, 272, MAT-112 and MAT-151 or MAT-123.1 (MAT-151 is preferred). 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 Auditing 3.0 cr.

Fall. Alt. years. Prereq.: ACC-221 and 222. ACC-318, 319 and 320 strongly recommended. 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-424/425 Tax Accounting I & II 3.0 cr. each

Spring. Alt. years. Prereq.: ACC-221. ACC-424 is a prerequisite for ACC-425. 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 3.0 cr.

Spring. Alt. years. Prereq.: 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 Accounting 3.0 cr.

Spring. Prereq.: 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.

ACC-429 Advanced Accounting 3.0 cr.

Spring. Alt. years. Prereq.: BUS-320 or permission. A topical study of partnerships, consolidations, and miscellaneous accounting topics.