Accounting

Classes

ACC 231 : Principles of Accounting I

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.

Credits 3

Prerequisites

MAT 131, MAT 132.

ACC 232 : Principles of Accounting II

This course is a continuation of the first semester of accounting with emphasis on valuation of balance sheet items and the effect of the income statement. Partnership and corporation accounting concepts are introduced.

Credits 3

Prerequisites

ACC 231.

ACC 331 : Intermediate Accounting I

This course is an intensive study of accounting principles, developing ability to analyze accounting methods and procedures and to test their accuracy.

Credits 3

Prerequisites

ACC 231, 232 with grade C or better.

ACC 332 : Intermediate Accounting II

This course is a continuation of financial accounting theory, culminating with a review of special purpose statements.

Credits 3

Prerequisites

ACC 331 with grade C or better.

ACC 430 : Computerized Accounting

This course is designed for those who have had little or no exposure to computers and/or programming. The course will give the student a basic background in microcomputers as they relate to the fields of accounting and business.

Credits 3

Prerequisites

ACC 232 with grade C or better.

ACC 434 : Income Tax Procedures

This course presents managerial accounting concepts, theories, techniques and system that provide information for internal reporting, planning, controlling and interpreting accounting data for decision purposes

Credits 3

Prerequisites

ACC 232 with grade C or better.

ACC 435 : Managerial Accounting

This course presents internal reporting and control of operations from management’s point of view with emphasis on product and service unit cost control.

Credits 3

Prerequisites

ACC 232 with grade C or better.

ACC 436 : Governmental Accounting

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.

Credits 3

Prerequisites

ACC 232 with grade C or better.