Accounting (ACC) Courses

College of Business and Economics (COBE)

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ACC 200 Accounting Internship (3) Supervised on-the-job experience in the business community in an accounting-related capacity. Comprehensive report by students, meeting with faculty advisor, and performance evaluation from employer required. Pre: Instructor's Consent. (Attributes: GCC)

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: 15 or more credits at the college level.

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: ACC 202; successful completion of 45 college credits.

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: C or better in ACC 350.

ACC 352 Individual & Business Taxation (3) Principles and practices involved in the determination of federal income taxation and tax planning as it applies to individuals and businesses including the concept of gross income, exclusions, deductions, credits, property transactions and sole proprietorships. Pre: C or better in ACC 202, ACC 350, and ACC 351.

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: C or better in ACC 202, ACC 350, and ACC 351.

ACC 354 Business Software (3) Practical applications of general ledger/bookkeeping for small businesses. Focus will be on basic Accounting Information Systems concepts, internal controls, accounting tasks, and comparative product analysis. Pre: C or better in ACC 202; C or better or concurrent enrollment in ACC 350; successful completion of 45 college credits.

ACC 355 Advanced Topics in Taxation (3) Advanced topics in taxation at the discretion of the instructor. Topics might include tax planning for individual and business owners, estate planning, gift taxes, or other current topics in taxation. Pre: C or better ACC 352.

ACC 358 Governmental Accounting (3) Accounting principles as applied to nonprofit organizations, including government. Emphasis on budgetary control and fund accounting. Pre: C or better in ACC 350.

ACC 400 Senior Accounting Internship (3) (other) Supervised, substantive 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. This course is repeatable 3 times for a maximum of 9 credits. (Attributes: ALEX, GCC)

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: ACC 351.

ACC 454 Auditing (3) Auditing concepts including standards, objectives, and ethics for external auditors. Emphasis on reporting standards, internal control, evidence, and statistical sampling. Pre: C or better in 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: ACC 454.

ACC 456 Advanced Auditing (3) This is a case-based auditing course that expands on topics introduced in Audit (ACC 454). The primary focus of this course is Fraud Examination and Forensic Accounting. Students will examine cases involving current and classic frauds as well as learning the requirements for collecting evidence for court. Pre: ACC 454.

ACC x94 Special Topics in Subject Matter (Arr.) 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.) Statement of planned reading or research required. Pre: instructor’s consent.