Accounting (ACC)
ACC 200. Survey of Accounting. (3 Credits)
I, II. Cross listed with BUS 209. Prerequisite: MAT 105 or higher. Not for students majoring in the College of Business. Survey of foundational concepts in accounting for the user and the preparer of financial statements. Emphasis on (a) how business transaction impact financial statements and (b) measurement and behavior of costs to identify and solve business problems. Credit will not be awarded to both ACC 200 and BUS 209.
View Course Learning Outcomes
- {}
ACC 201. Introduction to Financial Accounting. (3 Credits)
View Course Learning Outcomes
- {}
ACC 202. Introduction to Managerial Accounting. (3 Credits)
I, II. Prerequisite: ACC 201 with a grade of ¿C-¿ or better. A study of the objectives, preparation and uses of managerial accounting information primarily from a user perspective. Emphasis on measurement, allocation, and reporting of
costs to identify and solve business problems.
View Course Learning Outcomes
- {}
ACC 251. Introduction to Accounting Information Systems. (3 Credits)
I, II. Prerequisite: ACC 201 with a grade of “C” or better. An introduction to manual and computer-based accounting information systems. Topics include business processes, transaction cycles, and computerized accounting software. The course stresses problem solving and computer application skills.
View Course Learning Outcomes
- {}
ACC 301. Intermediate Accounting I. (3 Credits)
View Course Learning Outcomes
- {}
ACC 302. Intermediate Accounting II. (3 Credits)
I, II. Prerequisite: ACC 301 with a grade of "C" or better. Capital stock, financial
statement analysis, statement of cash flows, lease and pension accounting, accounting changes, and deferred taxes.
View Course Learning Outcomes
- {}
ACC 322. Tax I. (3 Credits)
I, II. Prerequisite: ACC 200 or ACC 201 or BUS 209 with a grade of "C" or better and junior standing. Income tax legislation-Federal and State; returns for individuals; gross income; basis and determination of gain or loss; capital gains and losses; dividends, deductions; withholding. Credit will not be awarded for both ACC322 and ACC322S.
View Course Learning Outcomes
- {}
ACC 322S. Tax I. (3 Credits)
I, II. Prerequisite: ACC 200 or ACC 201 or BUS 209 with a grade of "C" or better and junior standing. Income tax legislation- Federal and State; returns for individuals; gross income; basis and determination of gain or loss; capital gains and losses; dividends, deductions; withhold- using a service learning approach. Credit will not be awarded for both ACC 322 and ACC 322S.
View Course Learning Outcomes
- {}
ACC 327. Cost Accounting. (3 Credits)
View Course Learning Outcomes
- {}
ACC 349. Applied Learning in Accounting. (0.5-8 Credits)
A. Prerequisites: minimum GPA of 2.25 and 60 credit hours. Co-op Coordinator approval is required. Approved work experience directly related to academic major and/or career goals. Minimum of 80 hours work required for each credit hour. Three hours may be used as a major elective. Additional hours may be used to fulfill the 150-hour CPA exam requirement. May be repeated for a total of 16 credit hours.
View Course Learning Outcomes
- {}
ACC 350. Accounting Information System Risk and Security. (3 Credits)
I, II. Prerequisite: A minimum grade of “C” in ACC 200 or BUS 209. This course focuses on accounting information systems, risk management, security, and opportunities. Topics include governance, risk identification and assessment, internal controls, business processes, cybersecurity, information technology audits, and identification of opportunities from risk. Key career related skills include cybersecurity measures in AIS, systems thinking, and IT audits.3 Lec /2 Lab.
View Course Learning Outcomes
- {}
ACC 425. Accounting Theory. (3 Credits)
I, II. Prerequisite: ACC 302 with a grade of "C" or better and CCT 300 or CCT 300W. Emphasis on a conceptual understanding of accounting priniciples using literature published by the AICPA, FASB, and current writers. Accounting history, SEC, legal liability, conceptual framework, SFAS's and APB's.
View Course Learning Outcomes
- {}
ACC 440. Legal Aspects of Accounting. (3 Credits)
View Course Learning Outcomes
- {}
ACC 441. Auditing I. (3 Credits)
View Course Learning Outcomes
- {}
ACC 490. Independent Study. (1-6 Credits)
A. Prerequisite: ACC major with senior standing. Student must have the independent study proposal form approved by faculty supervisor and department chair prior to enrollment.
View Course Learning Outcomes
- {}
ACC 501. International Accounting and Combinations. (3 Credits)
II. Prerequisite: ACC 302 with a minimum grade of "C". Corporate combinations including consolidated balance sheets and income statements and special problems with consolidations. International topics: standards, foreign exchange transactions and translation of financial statements of foreign subsidiaries.
View Course Learning Outcomes
- {}
ACC 521. Government and Not-For-Profit Accounting. (3 Credits)
Prerequisite: ACC 301 with a minimum grade of “C”. A study of fund accounting and financial reporting concepts, applications, and practices for governmental and not-for-profit entities.
View Course Learning Outcomes
- {}
ACC 523. Taxation of Corporations. (3 Credits)
A. Prerequisite: ACC 251 with a minimum grade of "C". Federal income tax report preparation with emphasis on partnership and corporate returns; estate
and trusts; gift and estate taxes; special problems in preparation of tax returns.
View Course Learning Outcomes
- {}
ACC 525. Forensic Accounting. (3 Credits)
A. Prerequisites: ACC 301 and BUS 204 or GBU 204 with a grade of "C" or better or departmental approval. A study of investigative accounting procedures and techniques used in litigation support. Topics to be covered include financial reporting fraud, employee fraud, income reconstruction methods, testifying as an expert witness, evidence management, cybercrime, and business valuations.
View Course Learning Outcomes
- {}
ACC 527. Advanced Management Accounting Seminar. (3 Credits)
A. Prerequisite: ACC 301 and ACC 327 with a grade of "C". Addresses financial, nonfinancial and ethical dimensions of decision-making related to planning, control, and reporting. COurse content goes beyond creation and accumulation of information, emphasizing appropriate application, interpretation, ad use of managerial accounting information. Credit will not be awarded for both ACC 527 and ACC 727.
View Course Learning Outcomes
- {}
ACC 590. Special Topics in Accounting:__. (1-3 Credits)
A. Prerequisite: Departmental Approval. For special topics related to the field of Accounting and beyond the scope of regularly offered courses. May be taken to a maximun of 6 hours provided the subtitle/topics vary.
View Course Learning Outcomes
- {}
ACC 701. International Acc & Comb. (3 Credits)
II. Prerequisite: ACC 302 with a minimum grade of "C". Corporate combinations including consolidating balance sheets and income statements, and special problems with consolidations. International topics: standards, foreign exchange transactions, and translation of financial statements of foreign subsidiaries.
View Course Learning Outcomes
- {}
ACC 721. Government and Not-For-Profit Accounting. (3 Credits)
Prerequisite: MBA 881 or prior formal study of the financial reporting system. A study of fund accounting and financial reporting concepts, applications, and practices for governmental and not-for profit entities.
View Course Learning Outcomes
- {}
ACC 723. Taxation of Corporations. (3 Credits)
Prerequisite: MBA 881 or prior formal study of the financial reporting system. Federal income tax report preparation with emphasis on partnership and corporate returns; estate and trusts; gift and estate taxes; special problems in preparation of tax returns.
View Course Learning Outcomes
- {}
ACC 725. Forensic Accounting. (3 Credits)
Prerequisites: MBA 881 or prior formal study of the financial reporting system and a foundational knowledge of the legal system. A study of investigative accounting procedures and techniques used in litigation support. Topics to be covered include financial reporting fraud, employee fraud, income reconstruction methods, testifying as an expert witness, evidence management, cybercrime, and business valuations.
View Course Learning Outcomes
- {}
ACC 727. Adv. Mgmt. Accting. Seminar. (3 Credits)
A. Prerequisite: ACC 301 and ACC 327 with a minimum grade of "C". Addresses financial, nonfinancial and ethical dimensions of decision-making related to planning, control, and reporting. COurse content goes beyond creation and accumulation of information, emphasizing appropriate application, interpretation, ad use of managerial accounting information. Credit will not be awarded for both ACC 727 and ACC 527.
View Course Learning Outcomes
- {}
ACC 790. Special Topics in Accounting__. (1-3 Credits)
A. Prerequisite: Departmental Approval. For special topics related to the field of Accounting beyond the scope of regularly offered courses. May be taken to a maximum of 6 hours provided subtitle/topics vary.
View Course Learning Outcomes
- {}
ACC 820. Survey of Accounting. (3 Credits)
I. Designed for students who have completed a nonbusiness degree and now wish to acquire a background in accounting and/or business.
View Course Learning Outcomes
- {}
ACC 839A. Applied Learning. (1-8 Credits)
View Course Learning Outcomes
- {}
ACC 839B. Applied Learning. (1-8 Credits)
View Course Learning Outcomes
- {}
ACC 857. Research in Taxes. (3 Credits)
View Course Learning Outcomes
- {}
ACC 860. Seminar in Accounting. (3 Credits)
A. Prerequisite: strong accounting background. This course involves directed readings and intensive investigations into controversial an specific areas of accounting. Oral and written reports are required.
View Course Learning Outcomes
- {}
ACC 890. Independent Study. (1-6 Credits)
A. Student must have the independent study proposal form approved by faculty supervisor and department chair prior to enrollment. May be retaken to a cumulative maximum of six hours.
View Course Learning Outcomes
- {}