ACC Courses

ACC199 - Independent Study (1 to 15 cr.)

Project individually arranged by student and faculty sponsor. Requires completion of the Independent Study form and approval by the Faculty Sponsor, Academic Advisor, Department Chair and Academic Dean.

ACC201 - Introduction to Financial Accounting (3 cr.)

This is a course study that introduces financial accounting and financial reporting for business entities. It offers an introduction to accounting information systems with emphasis on measuring, reporting, and using accounting information related to operating, investing, and financing activities, and involves detailed discussion of accounting concepts and issues concerning the financial position, income statement, statement of stockholders' equity and statement of cash flows. (Fall/Spring).

ACC202 - Introduction to Managerial Accounting (3 cr.)

This is a course of study that introduces managerial accounting for business entities. It offers an introduction to managerial accounting topics including cost analysis, cost allocation, job order and process costing systems, activity-based-costing, cost-volume-profit analysis, short-run decision making, budgeting, standard costing and variance analysis, capital budgeting decisions, and financial statement analysis. Accounting ethics and values are also emphasized. (Fall - Spring). Prerequisite: ACC201.

ACC299 - Independent Study (1 to 15 cr.)

Project individually arranged by student and faculty sponsor. Requires completion of the Independent Study form and approval by the Faculty Sponsor, Academic Advisor, Department Chair and Academic Dean.

ACC301 - Intermediate Accounting I (3 cr.)

The valuation of current assets, investments, plant and equipment, current liabilities, and their relationship with business net income. (Fall). Prerequisite: ACC202.

ACC302 - Intermediate Accounting II (3 cr.)

Continuation of ACC301. Liabilities, stockholder's equity, and the statement of cash flows, income tax accounting, pensions and leases. (Spring). Prerequisite: ACC301.

ACC305 - Cost Accounting (3 cr.)

Principles under which cost data are accumulated and communicated for managerial planning and control. Planning and control of materials, labor and factory overhead, determination of unit costs, process costs and job costs, standard costing, direct costing and cost-volume- profit analysis. (Spring). Prerequisites: ACC202 or POI.

ACC306 - Accounting Information Systems (3 cr.)

The analysis, design and control of accounting and other information systems with an emphasis on current issues and concerns. (Fall). Prerequisites: ACC301 and ACC305 or POI.

ACC307 - Government and Nonprofit Accounting (3 cr.)

Concepts and principles of accounting applicable to governmental and nonprofit entities including fund accounting, budgeting and financial reporting. (Fall). Prerequisite: ACC202.

ACC351 - Legal Environment of Business (3 cr.)

The impact of regulation by state and federal governments upon individuals, corporations, and not-for-profit organizations in such areas as product liability, discrimination, unfair labor practices, pollution and consumer protection. Rights and responsibilities of the individual regarding contracts, torts and litigation. Ethical, social and political implications are explored as an integral part of each topic area. (Fall/Spring).

ACC352 - Business Law for Accounting Majors (3 cr.)

Designed for accounting students who intend to become certified public accountants. An in-depth examination of the more traditional areas of business law including contracts, sales, commercial paper, real and personal property, corporations, partnerships, bankruptcy and the legal and ethical responsibilities of the CPA. (Spring). Prerequisite: ACC351

ACC377 - International Accounting (3 cr.)

Accounting problems encountered in multinational business operations; differences in accounting principles among trading and investing countries; interactive tax systems and intercountry transfers and cost allocations. (Spring). Prerequisites: ACC202, ECO111

ACC399 - Independent Study (1 to 15 cr.)

Project individually arranged by student and faculty sponsor. Requires completion of the Independent Study form and approval by the Faculty Sponsor, Academic Advisor, Department Chair and Academic Dean.

ACC401 - Advanced Accounting (3 cr.)

Advanced financial accounting measurement and reporting issues including the following topics: mergers and acquisitions; consolidated financial statement; partnerships; governmental and not for profit organizations; accounting for financially distressed firms; foreign currency financial statements and foreign currency transactions. (Fall). Prerequisite: ACC302.

ACC402 - Auditing (3 cr.)

Course consists of two major sections: a comprehensive conceptual understanding of the nature and purpose of auditing; the logical extension of the concepts to specific areas. (Spring). Prerequisites: ACC302, ECO260, and ACC306 or POI.

ACC403 - Income Tax I (3 cr.)

The federal tax laws with emphasis on the individual taxpayer. The preparation and filing of tax returns. (Fall). Prerequisite: ACC202.

ACC404 - Income Tax II (3 cr.)

The federal tax laws as applied to corporations, Subchapter S corporations, and partnerships, including the preparation of tax returns. Theory of the tax laws as they apply to gift and estate taxation and family tax planning. (Spring). Prerequisite: ACC403.

ACC406 - Accounting Theory and Research (3 cr.)

Current issues in accounting theory and practices. Purpose is to synthesize students' knowledge of accounting and to probe into the rationale behind accounting theory and practices. (Spring). Prerequisites: ACC302 or POI.

ACC499 - Independent Study (1 to 15 cr.)

Project individually arranged by student and faculty sponsor. Requires completion of the Independent Study form and approval by the Faculty Sponsor, Academic Advisor, Department Chair and Academic Dean.

Search the College Course Catalog

Enter a course number or three-letter course subject to search the College Catalog:

Alphabetical Listing of Curriculum Descriptions by Course Subject

A

  • Africana Studies = AAS
  • Accounting = ACC
  • Anthropology = ANT
  • Arabic = ARA
  • Art = ART
  • Asian Studies = ASI
  • Astronomy = AST

B

  • Biology = BIO
  • Business = BUS

C

  • Canadian Studies = CAS
  • Communications Disorders & Sciences = CDS
  • Consumer Economics Management = CEM
  • Chemistry = CHE
  • Counseling = CLG
  • Career Life Planning = CLP
  • Communication Studies = CMM
  • Computer Science = CSC
  • Criminal Justice = CRI

E

  • Economics = ECO
  • Education = EDU
  • Education - Administration = EDA
  • Education - Mathematics = EDM
  • Education - Reading = EDR
  • Education - Special = EDS
  • English = ENG
  • Environmental Science = ENV
  • English as a Second Language = ESL
  • Expeditionary Studies = EXP

F

  • Finance = FIN
  • Foreign Languages & Literature = FLL
  • French = FRE
  • Freshman Seminar = FRS
  • Freshman Experience = FRX

G

  • Geography = GEG
  • Gender & Women's Studies = GWS
  • Geology = GEL
  • German = GER

H

  • Health Education = HED
  • History = HIS
  • Honors = HON
  • Hotel, Restaurant, & Tourism Management = HRT
  • Human Development and Family Relations = HDF

I

  • Interdisciplinary Studies = INT
  • Italian = ITA

J

  • Journalism = JOU

L

  • Latin American Studies = LAS
  • Latin = LAT
  • Leadership = MLS
  • Library Skills = LIB
  • Language & Linguistics = LIN

M

  • Mathematics = MAT
  • Meteorology = MET
  • Military Studies = MTS
  • Management & International Business = MGM
  • Marketing & Entrepreneurship = MKE
  • Minority Studies = MNS
  • Music = MUS

N

  • Nursing = NUR
  • Nutrition = FNI

P

  • Physical Education = PED
  • Philosophy = PHI
  • Physics = PHY
  • Portuguese = POR
  • Political Science = PSC
  • Psychology = PSY

R

  • Reading = RDG
  • Recreation = REC
  • Russian = RUS

S

  • Science & Society = SCI
  • Sociology = SOC
  • Spanish = SPA
  • Social Work = SWK

T

  • Theatre = THE
  • Tutor Training = TTR