Accreditation at a value...
 
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.
 


  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.
 


  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
 


  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.
 


  ACC 302        Intermediate Accounting II
       Continuation of ACC 301.
  Prerequisites for this course:  ACC 301
This course is required for the major.
 


  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.
 


  ACC 304        Cost Accounting II
      
 


  ACC 305        Intermediate Accounting III
       Continuation of ACC 302
  Prerequisites for this course:  ACC 302
This course is required for the major.
 


  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.
 


  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.
 


  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.
 


  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.
 


  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.
 


  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.
 


  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
 


  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.
 


  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