Catalog 2014–2015

Accounting (ACC) Courses

College of Business and Economics

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ACC 201  Intro to Financial Accounting (3) An introduction to accounting principles and practices used to record and communicate financial information. Analyze methods for valuing assets, liabilities, and equity of an organization. Pre: Placement in MATH 104F or higher and Sophomore standing.

ACC 202  Intro to Managerial Accounting (3) An introduction to managerial accounting methods for evaluating performance including cost accounting, budgeting, break-even analysis, standard cost systems and reporting for internal decision making. Pre: ACC 201

ACC 350  Intermediate Acc I (3) The accounting process and the application of generally accepted accounting principles to assets and liabilities. Emphasis upon accounting theory. Pre: Admission to Professional Business Program, ACC 202 and junior standing.

ACC 351  Intermediate Acc II (3) The application of generally accepted accounting principles to accounting for owner's equity, long-term investments and debt, funds flow, and financial statement analysis. Pre: Admission to Professional Business Program, ACC 350, and junior standing.

ACC 352  Indiv Income Tax (3) Principles and practices involved in the determination of federal income taxation and tax planning as it applies to individuals including the concept of gross income, exclusions, deductions, credits, property transactions and sole proprietorships. Pre: Admission to Professional Business Program, ACC 251, and junior standing.

ACC 353  Cost Accounting (3) Cost accounting system output relevant to managerial decision making, planning and control. Topics include job order and process costing, direct and standard cost systems, with emphasis on application and analysis of cost. Pre: Admission to Professional Business Program, ACC 251 and junior standing.

ACC 354  Business Software (3) Practical applications of general ledger/bookkeeping for small businesses. Firms of various industries will be used as examples. Focus will be on internal controls, accounting tasks, and comparative product analysis. Comparisons will be made from the standpoint of controls, suitability for task, ease of use, and functionality. Pre: Admission to Professional Business Program, ACC 251, junior standing. Co-requisite registration with ACC 350.

ACC 355  Taxation of Business Entities (3) Principles and practices involved in the determination of federal taxation of business entities including corporations, partnerships, and LLC's. Calculation of business income, business credits, deductions, loss carry-forwards and tax planning for business owners will be covered. Pre: Admission to Professional Business Program, ACC 352, and junior standing.

ACC 358  Governmental Accounting (3) Accounting principles as applied to nonprofit organizations, including government. Emphasis on budgetary control and fund accounting. Pre: Admission to Professional Business Program, and ACC 351.

ACC 400  Internship in Accounting (3) Supervised on-the-job experience in an accounting position in business or government agency. Comprehensive report by student, meetings with faculty adviser, and performance appraisal from employer required. Pre: ACC 351; Minimum cumulative GPA of 3.00; compatibility with career interests; pre-approved job placement, internship contract and instructor's consent. (Same as BUS 400).

ACC 450  Advanced Accounting (3) The application of generally accepted accounting principles to specialized accounting entities: partnerships, branches, affiliated companies, estates and trusts; and to special topics including consolidations. Pre: Admission to Professional Business Program, ACC 351.

ACC 454  Auditing (3) Auditing concepts including standards, objectives, and ethics for external auditors. Emphasis on reporting standards, internal control, evidence, statistical sampling, and EDP audits. Pre: Admission to Professional Business Program, ACC 351.

ACC 455  IT Audit (3) Audits of accounting information systems, including enterprise systems. Generally accepted IT audit standards, frameworks, tools and methods. Includes the study and use of computer-assisted audit tools and techniques (CAATTS). Pre: Admission to Professional Business Program and ACC 454.

ACC 456  Advanced Auditing (3) This is a case-based auditing course that expands on topics introduced in Audit (ACC 454). This course will take students through audit cases individually and in teams. Students will examine cases involving current and classic frauds, cases in which there are large unintentional errors, and cases in which the financial records are fairly stated. Pre: Admission to Professional Business Program, ACC 350, ACC 351, and ACC 454.


ACC x94 Special Topics in Subject Matter (Arr.) (IO) Special topics chosen by the instructor. Course content will vary. May be repeated for credit, provided that a different topic is studied. Additional requirements may apply depending on subject and topic.

ACC x99 Directed Studies (Arr.) (IO) Statement of planned reading or research required. Pre: instructor’s consent.

Undergraduate Courses