Accounting Courses

Accounting (ACC)

201 Survey of Accounting (3 hours)
An introduction to the fundamentals of accounting from the user’s perspective. The primary emphasis is the relationship between cash flow and accrual based income measurement. Includes financial reporting requirements and standards.
Prerequisite: MAT173  Offered Fall, Spring
 
210 Analysis of the Accounting Process (3 hours)
This course is designed to develop the student’s ability to analyze and record accounting transactions, prepare financial statements, and analyze accounting information for decision making.
Prerequisite: ACC201  Offered  Fall and Spring
 
228 Managerial Accounting (3 hours)
This course is designed to provide information to the management student who will be charged with directing and controlling operations from within the organization. Emphasis is placed on corporation reports, statements, schedules, and summaries pre­pared for the use of management.
Prerequisite: ACC201   Offered Fall, Spring
 
301 Intermediate Accounting I (3 hours)
Intermediate Accounting is a study of financial accounting theory in relation to reporting practices. Emphasis is on generally accepted accounting principles as promulgated by official accounting boards (i.e. FASB). Intermediate Accounting I includes the role of accounting as an information system and economic resources.
Prerequisite: ACC210   Offered Fall
 
302 Intermediate Accounting II (3 hours)
Intermediate Accounting is a study of financial accounting theory in relation to reporting practices. Emphasis is on generally accepted accounting principles as promulgated by official accounting boards (i.e. FASB). Intermediate Accounting II includes finan­cial instruments and additional topics.
Prerequisite: ACC301 (“C” or better)  Offered Spring
 
304 Federal Income Tax (3 hours)
Determination of taxable and nontaxable income, deductions, and tax liability for individuals and corporations. Includes background and objectives of the federal tax system.
Prerequisite: ACC210   Offered Fall
 
313 Cost Accounting I (3 hours)
A comprehensive study of the cost accounting cycle. Includes job order costing techniques and procedures.
Prerequisite: ACC228   Offered Fall
 
314 Cost Accounting II (3 hours)
Continuation of Accounting 313. Emphasis is on process and standard costing techniques. Includes cost control and management decision concepts.
Prerequisite: ACC313 (“C” or better)  Offered Spring
 
402 Governmental & Not-for-Profit Accounting (3 hours)
Examines accounting for state and local governmental entities and accounting for Not-for-profit organizations.
Prerequisite: ACC210   Offered Spring even numbered years

403 Accounting Information Systems (3 hours)
This course lays a foundation for understanding accounting user support, information technology, and business problem solving. The emphasis of this course is the interrelationship between different facets of an accounting information system. A detailed study of both a manual system and a computerized system is included.
Prerequisites: ACC210, CIT105/111, Junior Standing   Offered Fall

404 Auditing (3 hours)
Presents a basic overall framework of auditing and assurance services including both conceptual and procedural matters. Discusses ethical concepts of the accounting profession. 
Prerequisite
: ACC403 Offered Spring
 
405 Fraud Examination in Accounting (3 hours)
Covered in this course are the nature of fraud, and general concepts about fraud detection and prevention. Investigative methods cover several elements of fraud: the theft act, the concealment of fraud, and the conversion of assets taken. Various types of fraud studied include financial statement (management) fraud, fraud against the organization, and consumer fraud.
Prerequisites:  ACC403 or concurrent  Offered Fall
 
470 Internship (3 hours)
Provides the student with on-the-job experience in varied aspects of accounting. Hours and work assignments will be arranged on an individual basis.
Prerequisite: Permission of Department Head and ACC302 or ACC314