Accounting

Courses

ACC 231: Principles of Accounting I

Class Program
Accounting
Credits 3
This course describes to the student the fundamental concepts and principles that underlie accounting information and shows how accounting data are processed for decision making.
Prerequisites

MAT 131, MAT 132.

ACC 232: Principles of Accounting II

Class Program
Accounting
Credits 3

This course introduces students to the internal reporting and control of operations from the point of view of management with an emphasis on product and cost unit control. 

Prerequisites

ACC 231.

ACC 331: Intermediate Accounting I

Class Program
Accounting
Credits 3
This course is an intensive study of accounting principles, developing ability to analyze accounting methods and procedures and to test their accuracy.
Prerequisites

ACC 231, 232 with grade C or better.

ACC 332: Intermediate Accounting II

Class Program
Accounting
Credits 3
This course is a continuation of financial accounting theory, culminating with a review of special purpose statements.
Prerequisites

ACC 331 with grade C or better.

ACC 430: Computerized Accounting

Class Program
Accounting
Credits 3
Computerized Accounting emphasizes the application of computers to sound accounting practices. Students will learn to direct the computer functions to accomplish the various steps learned in accounting principles in accordance with generally accepted procedures.
Prerequisites

ACC 232 with grade C or better.

ACC 434: Income Tax Procedures

Class Program
Accounting
Credits 3
This course provides a solid understanding of basic federal income tax laws relating to individuals and an introduction to business entities. Among the topics that may be covered are an overview of tax policy; the federal tax system; identifying the proper taxpayer; determining income, deductions, credits, and compensation; deferred, and non-cash income; characterization of gains and losses; tax accounting methods; taxable entities; tax-motivated transactions; and international, state, and local tax issues.
Prerequisites

ACC 234 with grade C or better.

ACC 435: Cost Accounting

Class Program
Accounting
Credits 3

This course introduces the more complex aspects of managerial accounting that teach students to understand and analyze the responsibilities and distinctions between the roles of accounting that focus on organizing information for decision-making as well as a system for control of resources and inventory.

Prerequisites

ACC 232 with grade C or better.

ACC 436: Governmental Accounting

Class Program
Accounting
Credits 3
This course is an introduction to the accounting procedures associated with government appropriations and expenditures. Course also covers responsibility for funds of other non-profit institutions.
Prerequisites

ACC 232 with grade C or better.

ACC 438: Auditing

Class Program
Accounting
Credits 3 Lecture Hours 3

This course introduces students to the discipline of auditing including issues related to assurance assessment and services, ethics, professional skepticism, distinctions of roles in the auditing process, and the statistical skills relevant to the auditing process.

Prerequisite Courses
ACC 331
Effective
Fall 2023