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Course Description

 

Accounting



ACC 200
Business on Location [Trip] (1.0-3.0)

The course exposes students to international business and economic development, providing them an opportunity to experience first-hand another culture and business operations in that country context. Students will meet during the term to prepare for the cross-cultural context and then travel for 1-3 weeks to another country. Students will have opportunity to speak with businesspersons and visit businesses – small scale local businesses, NGO programs, and international firms.

ACC 201
Principles of Accounting I [Laboratory] (1.0)

Accounting lab is required and considered an integral part of the learning process for any Business Division major. Students will work in groups to complete accounting problems that expand on the topics presented in class and are designed to enhance the lectures conducted during regular class time. Corequisite: ACC 201 Lecture. Prerequisite: MTH 121 or MTH 185.

ACC 201
Principles of Accounting I [Lecture] (3.0)

This introductory course in accounting introduces students to the nature of accounting and the accounting cycle. It also covers accounting for assets, liabilities, owner's equity, revenues, and expenses. Corequisite: ACC 201 Lab. Prerequisite: MTH 121 or MTH 185.

ACC 202
Principles of Accounting II [Laboratory] (1.0)

Accounting lab is required and considered an integral part of the learning process. Students will work in groups to complete accounting problems and cases that expand on the topics presented in class and are designed to enhance the lectures conducted during regular class time. Corequisite: ACC 202 Lecture. Prerequisite: ACC 201.

ACC 202
Principles of Accounting II [Lecture] (3.0)

This course is an introduction to managerial accounting and includes financial statement analysis, manufacturing cost accumulation and analysis systems, budgeting, performance evaluation, and internal controls. Corequisite: ACC 202 Lab. Prerequisite: ACC 201.

ACC 301
Intermediate Financial Accounting [Lecture] (3.0)

This course offers a rigorous examination of financial accounting in current practice. Topics include: cash and receivables, inventory valuation and credit policy, fixed assets, and revenue and expense recognition. Prerequisites: ACC 202 and admission to major.

ACC 302
Intermediate Accounting II [Lecture] (3.0)

This course, a continuation of Intermediate Accounting I, covers stockholders' equity, dilutive securities, earnings per share, investments, income tax allocation, pension costs, leases, accounting changes, statements of cash flow, and financial statement analysis. Prerequisites: ACC 301 and admission to major.

ACC 311
Managerial Accounting [Lecture] (3.0)

This course critically examines costing, pricing, planning, and motivation. Topics typically include: cost accumulation, cost allocation, standard costs, product pricing, variance analysis, budgeting, transfer pricing, performance measurements, and capital budgeting. Prerequisites: ACC 202 and admission to major. Non-Business majors by permission of the instructor. (Offered alternate years)

ACC 312
Tax Accounting [Lecture] (3.0)

This course examines federal taxation for individuals and corporations. The student will gain an understanding of gross income, deductions, gains and losses, as well as skills in income tax preparation. Prerequisites: ACC 202 and admission to major. (Offered alternate years)

ACC 325
Accounting Internship Preparation [Lecture] (1.0)

This course helps to prepare the student for the internship with an emphasis on resume writing, interviewing, and networking. Prerequisites: junior standing and admission to Accounting major.

ACC 410
Advanced Accounting [Lecture] (3.0)

This course examines consolidations, international accounting, partnerships, and non-profit organizations. Prerequisites: ACC 301 and admission to major. (Offered on demand)

ACC 411
Audit and Control [Lecture] (3.0)

This course critically examines financial auditing and other assurance services performed by accountants. Topics include auditing standards, legal liability, internal control, sampling theory, and auditing procedures for revenues and expenditures. Prerequisites: ACC 301 and admission to major or instructor's permission.

ACC 415
CMA Review [Lecture] (3.0)

This course is designed to prepare students to take and pass the CMA exam, Parts 1 and 2.

ACC 420
Seminar in Accounting [Lecture] (3.0)

This research-oriented course has students explore the social, ethical, behavioral, and theoretical aspects of accounting through the critical examination of the existing accounting literature. Prerequisite: senior standing and admission to major. (Offered on demand)

ACC 450
Accounting Internship Experience [Practicum] (2.0)

The internship for Accounting majors integrates the theory of the course offerings into operation and practice. Such intern experiences add insight and focus to the student's career planning and open thinking to a range of placement possibilities. Students interview for and are assigned to accounting and accounting-related positions. Prerequisites: ACC 325 and admission to Accounting major.

ACC 495
Independent Study [Independent Study] (1.0-3.0)

Independent study provides opportunity to pursue advanced or special-interest topics not covered in the curriculum. Prerequisites: 1. Junior standing. 2. A minimum of 9 semester hours in the discipline of the Independent Study. 3. A minimum grade point average of 2.50 in the discipline. 4. Proof of motivation and ability to work independently. 5. Approval of the department in which the study is to be taken. 6. Permission from the student's advisor, the course instructor, the Department Chair, the Academic Dean, and the Registrar.


NOTE:

The number in parentheses following the course title indicates the semester hours of credit assigned to the course.
An H following the course number indicates an honors level course.