Accounting Courses (ACC)
ACC-221 Financial Accounting 3 credits
Prerequisites: MAT-123.1 or MAT-151. 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 credits
Prerequisites: 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 Intermediate Accounting 3 credits
Prerequisites: ACC-222. BUS-330 is strongly recommended.
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-320 Intermediate Accounting 3 credits
Prerequisites: ACC-318. BUS-330 is strongly recommended.
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 credits
Prerequisites: ACC-221 and MAT-123.1 or MAT-151. 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 credits
Prerequisites: ACC-221 and ACC-222. ACC-318 and ACC-320 are 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 Tax Accounting I 3 credits
Prerequisites: ACC-221
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-425 Tax Accounting II 3 credits
Prerequisites: ACC-424
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 credits
Prerequisites: 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 credits
Prerequisites: 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 credits
Prerequisites: ACC-320 or permission
A topical study of partnerships, consolidations, and miscellaneous accounting topics.