College of Business and Technology

Accounting (ACC)

ACC 201   Principles of Accounting (Financial Accounting) 4 credits

This class introduces the student to the role of accounting in the business world. The principles and concepts of financial accounting and analysis of accounting statements are covered. Accounting cycles, procedures and balanced sheet classifications are emphasized. (Students must earn a minimum grade of C in order to progess to ACC 202.)

ACC 202   Principles of Accounting (Managerial Accounting) 4 credits

This course is continuation of ACC 201 with an emphasis on liabilities, corporate equity measure measurement and earnings per share calculations. The course examines the evaluation of financial goals with an introduction to managerial accounting topics including cost/volume/profit analysis, responsibility accounting, allocation methodologies, budgets and cash flow. Students must earn a minimum grade of C in order to progress to ACC 311 Intermediate Accounting. (Prerequisite: minimum grade of C in ACC 201)

ACC 311   Intermediate Accounting I 4 credits

This course is an expansion of topics covered briefly in Principles of Accounting. The course develops the student's ability to analyze complex financial accounting reporting problems and discusses financial accounting measurements, revenue and expense recognition, inventory cost and valuation, long-lived assets, costing valuation and amortization. The student is also introduced to selected topics in international accounting. (Prerequisite: minimum grade of C in ACC 202)

ACC 312   Intermediate Accounting II 4 credits

This course is a continuation of ACC 311 with emphasis on liabilities, corporate equity measurement and earnings per share. The course also explores the areas of evaluation of financial goals, performance review and special topics in financial reporting, such as: accounting for income taxes, leases, pensions and cash flow. (Prerequisite: ACC 311)

ACC 411   Advanced Accounting 4 credits

This course covers the advanced study of accounting principles including: accounting for combined corporate entities, consolidated statement preparation and analysis, branch accounting, partnership accounting, accounting for international transactions, governmental accounting, non-profit accounting and accounting for bankruptcies, estates and trusts. (Prerequisite: ACC 312).

ACC 412   Auditing 4 credits

This course defines the ethical and legal responsibilities of the auditor and covers the topics of the preparation of the audit program and working papers for the audit of the financial statements in accordance with generally accepted auditing standards (GAAS). (Prerequisite: ACC 311)

ACC 413   Cost Accounting 4 credits

This course develops and uses accounting data for managerial decision-making. Cost concepts for planning and control, cost/volume/profit relationships, responsibility accounting and inventory planning and control emphasized. (Prerequisite: ACC 202)

ACC 440   Fundamentals of Forensic and Investigative Accounting 4 credits

Overview of the nature of accounting fraud and how it is committed including an introduction to the actions that can be taken to determine the presence of fraud and procedures that can be implemented to deter fraud. (Prerequisites: Minimum grade of C in ACC 201, FIN 301, and ACC 311)

ACC 480   Management Accounting 4 credits

Management Accounting explores advanced topics in Financial Reporting, Planning, Performance, and Control, with an emphasis in Financial Decision Making. (Prerequisites: ACC 312, ACC 411, ACC 412)

ACC 490   Accounting Strategy Capstone 4 credits

The Accounting Strategies Capstone Course brings together topics discussed throughout the curriculum with an integrated application to real world problems in order to formulate strategies and implementation planning for businesses. (Prerequisites: BUS 435, LAW 411, ACC 480)

ACC 498   Accounting Internship 1-16 credits