ACC 201     Introduction to Financial Accounting (4)

An accelerated introduction to accounting theory, including the nature and need for accounting principles and accounting concepts. Coverage includes financial statement preparation and analysis, internal control, and accounting systems.

ACC 205     Managerial Accounting (4)

Controller use of accounting data to assist with decisions on budgeting, factor and product combinations, pricing, and for performance evaluation of segments of the firm.  Prerequisites: ACC 201 or equivalents, or permission of instructor.

ACC 310     Income Tax I (4)

Analysis of federal income tax legislation and IRS interpretations affecting individuals’ returns.  This includes analysis of accounting methods used to determine gross income, deductions, capital gains/losses, and business income.  Also includes instruction on availability and use of tax services.  Prerequisite: ACC 201 or equivalent.

ACC 311     Income Tax II (4)

Impact of federal tax legislation and IRS regulation on taxation of corporations, partnerships, estates and trusts.  Special attention is given capital gains/losses, normal tax and surtax, income and deductions of domestic and international/multi‑national organizations.  Prerequisite:  ACC 310 or equivalent.

ACC 312     Accounting Systems & Computer Applications (3)

Introduces students to topics in the area of accounting information systems.  In addition to gaining exposure to commercially used accounting packages, students will gain an understanding of system documentation techniques including data flow diagrams, flowcharting, and E-R diagrams; internal control design and assessment; database design; information acquisition; and transactional accounting systems and accounting cycles.  Prerequisite:  ACC 201 or equivalent and computer literacy.

ACC 370     Cost Accounting (3)

Cost accounting and related analytical concepts.  Topics include cost accumulation, variance analysis, joint costs, and standard costing.  Prerequisite: ACC 201 or equivalent.

ACC 385     Intermediate Accounting I (4)

An advanced theory course in accounting, including problems in corporation accounting, evaluation of items on the balance sheet, and statement of income. The course emphasizes the opinions, statements, and other current publications of the American Institute of Certified Public Accountants and the Financial Accounting Standards Board. Prerequisite: ACC 201 or equivalent.

ACC 386     Intermediate Accounting II (4)

Continuation of Intermediate Accounting I. Topics include Stockholder’s Equity and more complex accounting topics, including  accounting for pensions, leases and income taxes, and the Statement of Cash Flows.  Prerequisite: ACC 385 or equivalent.

ACC 450     Auditing (4)

Auditing standards and techniques used in audit engagements; preparation of audit working papers and audit reports.  Prerequisite: ACC 386 or equivalent.

ACC 475     Advanced Accounting Problems (4)

Advanced accounting problems cover partnerships, home office and branch relationships, fiduciary accounting, governmental and institutional units, consolidated financial statements, corporate mergers and acquisitions, and other advanced problems.  Prerequisite:  ACC 386 or equivalent.

ACC 491     Independent Study (Variable 1‑4)

Extensive study and research on a particular topic of student interest under the supervision of a faculty member.  The student is required to submit a written proposal which includes a description of the project, its duration, educational goals, method of evaluation, and number of credits to be earned.  Prerequisites: Matriculated students only, permission of instructor and dean of subject area.

ACC 492     Accounting Internship (4)

Supervised, discipline related experience in a business organization.  Emphasis is on application, process, and techniques used by business to sustain business and promote growth.  Specific skills and competencies needed to be a successful decision-maker will be targeted.  Oversight will be provided by the School internship coordinator and the sponsoring organization.  Periodic meetings with the supervisor, mid-semester evaluation, and a final, comprehensive written report are required.  Prerequisite:  Permission of instructor.