Accounting Department | |
| ACC 201 Financial Accounting I | |
| Introduction to financial accounting. A conceptual approach to recording, financial summarizing, and presentation and evaluation of the financial affairs of a business firm. | |
| This course is required for the major. This course is required for the minor. | |
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| ACC 202 Managerial Accounting II | |
| Introduction to management accounting. Accumulating, processing, and interpreting financial data to be used as a basis for making managerial decisions in a business firm. | |
| Prerequisites for this course: ACC 201 This course is required for the major. This course is required for the minor. | |
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| ACC 300 Fraud Examination for Managers | |
| Introduction to tools necessary to understand the prevention, detection and investigation of accounting fraud. This course is a business elective. | |
| Prerequisites for this course: ACC 201 | |
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| ACC 301 Intermediate Accounting I | |
| Analysis and evaluation of assets, liability, and capital account. Problems of income measurement and recognition. | |
| Prerequisites for this course: ACC 202 This course is required for the major. This course is required for the minor. | |
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| ACC 302 Intermediate Accounting II | |
| Continuation of ACC 301. | |
| Prerequisites for this course: ACC 301 This course is required for the major. | |
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| ACC 303 Cost Accounting I | |
| Techniques of product unit cost determination and uses of cost data in managerial decisions. | |
| Prerequisites for this course: ACC 202 This course is required for the major. | |
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| ACC 304 Cost Accounting II | |
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| ACC 305 Intermediate Accounting III | |
| Continuation of ACC 302 | |
| Prerequisites for this course: ACC 302 This course is required for the major. | |
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| ACC 400 Accounting Internship | |
| The business internship for students in accounting enhances the student's educational experience by providing a substantive work experience in the business world. | |
| Prerequisites for this course: Internship program coordinator's approval. | |
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| ACC 401 Auditing | |
| Introduction to auditing as a tool for verification of the fair representation of financial statements | |
| Prerequisites for this course: ACC 302 This course is required for the major. | |
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| ACC 403 Federal Taxation I | |
| A study of individual and federal income taxes, with some business application. Emphasis on tax planning for minimization of tax liability. | |
| Prerequisites for this course: ACC 202 This course is required for the major. | |
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| ACC 404 Federal Taxation II | |
| A study of the principles of federal income taxation on corporations and corporate distributions, partnerships, estates, and trusts. Emphasis is on tax planning and researching complex problems. | |
| Prerequisites for this course: ACC 403 This course is required for the major. | |
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| ACC 405 Advanced Accounting | |
| In-depth study of business combinations and consolidations, government accounting, and other specialized topics. | |
| Prerequisites for this course: ACC 302 This course is required for the major. | |
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| ACC 407 Not-for-Profit and Governmental Accounting | |
| A study of accounting principles and procedures of not-for-profit and governmental organizations. The course includes accounting for the local, state, and federal government, hospitals, colleges and universities, public schools, and charities. | |
| Prerequisites for this course: ACC 202 This course is required for the major. | |
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| ACC 410 Directed Studies in Accounting | |
| Special research projects, reports, and readings in accounting. Open to seniors only. | |
| Prerequisites for this course: Permission of Instructor This course may be taken again for credit | |
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| ACC 415 Professional Accounting | |
| This course is intended to develop and implement students' knowledge currently required for professional accounting careers. | |
| Prerequisites for this course: Senior standing and instructor's approval. | |
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| ACC 420 Accounting Information Systems | |
| Accounting information systems development, processing, and controls with emphasis on current computer-based systems and programs used in accounting fields. | |
| Prerequisites for this course: ACC 302 and 303 | |
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