Accounting (ACC)

ACC 201 Financial Accounting 3

Introduction to external financial statements of organizations, emphasizing the use of accounting information in making investment and other decisions. Addresses ethical considerations and role of financial reporting in society.

Prerequisites: ISM 110 and any one of the following: MAT 115, MAT 120, MAT 150, MAT 151, MAT 191, MAT 292.

ACC 202 Managerial Accounting 3

Introduction to internal accounting and reporting of organizations, emphasizing the use of accounting information used by management and other decision makers within the organization.

Prerequisites: ACC 201 or ACC 218.

ACC 218 Financial Statement Preparation and Disclosures 3

First financial accounting course for students desiring to pursue upper division accounting courses. Includes coverage of basic financial statement preparation, time value of money concepts, and techniques for accounting valuations.

Prerequisites: ISM 110 and any one of the following: MAT 115, MAT 120, MAT 150, MAT 151, MAT 191, MAT 292.

Notes: Required entry course for all Accounting and Finance majors.

ACC 318 Intermediate Accounting I 3

Focuses on the conceptual framework underlying financial reporting by business enterprises, the processes by which authoritative accounting guidelines are promulgated, and the preparation, presentation, interpretation, and use of financial statements.

Prerequisites: Grade of C or better in ACC 218 and ECO 201.

ACC 319 Intermediate Accounting II 3

The second course in the two-course intermediate accounting sequence. Continues the examination of the preparation, presentation, interpretation, and use of financial statements.

Prerequisites: Grade of C or better in ACC 318.

ACC 325 Accounting Transaction Processing Systems 3

Designed to provide an understanding of a variety of accounting subsystems, systems analysis, and design issues reinforced through case studies.

Prerequisites: Grade of C or better in ACC 318.

ACC 330 Cost Accounting 3

Costs and cost accounting principles, costing systems, cost determination procedures; control and analytical practices for managerial decision-making.

Prerequisites: Grades of C or better in ACC 202 and ACC 318.

ACC 350 Internship in Accounting 3

This course provides students with an opportunity to apply accounting knowledge in a business environment and to gain a better understanding of the accounting profession.

Prerequisites: Grade of C or better in ACC 318. Accounting major; permission of internship coordinator.

ACC 420 Federal Tax Concepts 3

Tax structure and tax principles. Accounting principles and procedures related to tax accounting. Application of tax and accounting principles to specific problems.

Prerequisites: Grade of C or better in ACC 318 or FIN 410.

ACC 440 Auditing Concepts 3

Concepts underlying audit process, procedures used in external auditing, statistical application, preparation of audit programs, and reports. Use of audit software to conduct control risk assessment and substantive tests.

Prerequisites: Grade of C or better in ACC 319 and ACC 325.

ACC 450 Accounting, Ethics, and International Business 3

The course focuses on the ethical import of accounting in modern organizations and international business.

ACC 493 Honors Work 3-6

Prerequisite: 3.30 GPA in the major, 12 s.h. in the major

Notes: May be repeated for credit if the topic of study changes.

ACC 499 Independent Research in Accounting 1-3

Individual study of an issue or problem(s) in accounting of particular interest to the student. Student must arrange time and course requirements with instructor prior to registration.

Prerequisites: Accounting major, senior standing, and permission of Department Head.

Notes: May be repeated for credit with approval of Department Head.

ACC 561 Governmental and Nonprofit Accounting 3

This course will introduce students to accounting and financial reporting for nonprofit organizations and governmental entities.

Prerequisites: ACC 319.

ACC 613 Directed Studies in Accounting 1-3

Individual study of an issue or problem of interest. Student must arrange topic and course requirements with instructor prior to registration.

Prerequisites: 12 hours of graduate level accounting courses or permission of instructor.

ACC 621 Accounting Internship 3

Combined academic and work components allow students to gain experience in the professional field of accounting. Course supervised by a graduate faculty member and appropriate personnel of the approved organization.

Prerequisites: Grade of C or better in ACC 318 and permission of instructor.

Notes: Grade: Satisfactory/Unsatisfactory (S/U).

ACC 630 Seminar in Contemporary Accounting Issues 3

Analysis, research, and presentation of current topics and issues relevant to professional accountants.

Prerequisites: Grade of B- or better in ACC 319.

ACC 631 Advanced Auditing 3

Ethics, reporting, law, statistics, and audit software; directed towards professional external and internal auditing.

Prerequisites: Grade of B- or better in ACC 440.

ACC 638 Information Technology Auditing and Accounting Data Analytics 3

Theory and practice of information technology auditing; computer based systems controls; data analytics models and methods focusing on accounting applications.

Prerequisites: Grade of B- or better in ACC 440.

ACC 642 Specialized Accnt Entities 3

Theory and practice associated with business combinations, consolidated financial statements, partnerships, international operations, bankruptcy and other accounting topics related to specialized accounting entities.

ACC 645 Seminar in Financial Accounting Theory 3

Normative analysis in theory development and recent transition to empirical analysis; informational and positive theory paradigms; role of regulation.

Prerequisites: Grade of C or better in ACC 319.

ACC 646 Adv Study Bus Envir/Concepts 1

An in-depth study and review of the underlying reasons for, and accounting implications of, business transactions. This course is only offered online.

ACC 647 Advanced Study in Financial Accounting and Reporting 1

An in-depth study and review of the accounting and reporting represented on the four major financial statements.

Prerequisites: ACC 642 and permission of instructor or Program Director.

Notes: This course is only offered online.

ACC 648 Guided Study in Taxation & Business Law 1

An in-depth study and review of specialized current topics in tax and business law. This course is only offered online.

Prerequisites: ACC 655 and permission of instructor or Program Director.

Notes: This course is only offered online.

ACC 649 Advanced Study in Auditing and Attestation 1

This course provides an in-depth study and review of advanced specialized current topics in auditing and attestation.

Prerequisites: ACC 631 or ACC 638 and permission of instructor or Program Director.

Notes: This course is only offered online.

ACC 652 Taxation of Estates, Gifts and Trusts 3

Principles and procedures involved in determining federal estate tax; tax planning using gifts and trusts.

Prerequisites: Grade of B- or better in ACC 420.

ACC 655 Taxation of Corporations and Shareholders 3

Federal taxation of business transactions affecting corporations and shareholders.

Prerequisites: Grade of B- or better in ACC 420.

ACC 656 Taxation of Flow-Through Business Entities 3

Federal taxation of business transactions affecting flow-through business entities, including partnerships, S corporations, limited liability companies and their owners.

Prerequisites: Grade of B- or better in ACC 420.

ACC 688 Advanced Business Law 3

Explores legal issues in contract and sales law, negotiable instruments, agency, and business associations and at the same time considers ethical and managerial issues involved when these legal issues arise.

Prerequisites: MGT 330 or permission of Program Director.