ACC 230, PRINCIPLES OF ACCOUNTING I, 3 credits. This coursepresents the fundamental principles of double-entry accounting and its usefulnessin reporting financial information to individuals external to the business entity.Typical economic transactions are analyzed and then recorded. Prerequisite:College Algebra.
This coursepresents the fundamental principles of double-entry accounting and its usefulnessin reporting financial information to individuals external to the business entity.Typical economic transactions are analyzed and then recorded. Prerequisite:College Algebra.
ACC 240, PRINCIPLES OF ACCOUNTING II, 3 credits. This coursecontinues ACC 230 but emphasizes managerial accounting techniques.Prerequisite ACC 230.
ACC 300, COST ACCOUNTING AND CONTROL, 4 credits. This courseis a study of basic cost accumulation systems and refinements used todetermine costs of products or activities in various types of enterprises.Classification of costs and revenues on several bases for various uses, budgetingand standard cost accounting, analyses of relevant costs and other data fordecision-making will also be addressed. Prerequisite: ACC 310.
ACC 310, INTERMEDIATE FINANCIAL ACCOUNTING I, 4 credits.This is the first course in the two-course sequence that places emphasis onconcepts underlying asset valuation and income measurement. Statementsreleased by the Financial Accounting Standards Board will be considered asthey affect the particular subject under study. Prerequisite: ACC 240.
ACC 320, INTERMEDIATE FINANCIAL ACCOUNTING II, 4 credits.This is the second course in the two-course sequence. The study of conceptsunderlying asset valuation and income measurement will be completed.Problem areas under consideration by the profession will be analyzed anddiscussed. Prerequisite: ACC 310.
ACC 330, FEDERAL TAXATION I, 4 credits. The course covers determinationof taxable income with emphasis on the philosophy of taxation, includingincome concepts, exclusions from income, deductions, and credits. Researchmethodology is introduced. Prerequisite: ACC 230.
ACC 350, ACCOUNTING INFORMATION SYSTEMS, 4 credits. Thecourse covers the structure of contemporary accounting systems with emphasison controls, auditing, reporting, and efficient operation. Prerequisites: ACC240 and BAD 110.
ACC 410, ADVANCED ACCOUNTING, 4 credits. This course is designedto critically examine generally accepted accounting principles as applied tobranches, consolidations, foreign operations, corporate combinations, fiduciaryarrangements, and insurance. Prerequisite: ACC 320.
ACC 420, ACCOUNTING SEMINAR, 4 credits. The topics to be examinedin this course shall include, but will not be limited to, accounting theory andunderlying concepts and standards, control in nonprofit organizations, totalquality management, and issues in international accounting. Prerequisite:Senior standing and permission of the instructor.
ACC 430, FEDERAL TAXATION II, 4 credits. This course will emphasizeadvanced aspects of income, deductions, exclusions, and credits, especially asapplied to tax problems of partnerships and corporations. Prerequisite: ACC 240.
ACC 440, AUDITING, 4 credits. The study of auditing explores internal andexternal audits of business operations, including a review of EDP systems. Thecourse is intended to consider the theory, the legal and ethical responsibilitiesof an auditor, and the methods of certifying financial statements. Prerequisite:ACC 320.