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Accounting

Course Number Course Name Credits
ACC 211

Principles of Accounting I

This is a foundation course dealing with accounting principles and procedures with emphasis on the entire accounting cycle, special journals,control accounts and subsidiary ledgers.
Offered in: Fall Only
Prequisites: None

3
ACC 212

Principles of Accounting II

This course explores theory and applies accounting principles mastered in ACC 211 and accounting for general partnerships and corporations. It also deals with managerial accounting, including accounting cycles, cost analysis, and budgeting
Offered in: Spring Only
Prequisites: ACC-211

3
ACC 311

Intermediate Accounting I

This is a detailed study of financial statement items and special corporation problems. Problems emphasize analytical approaches to typical accounting situations and approved methods for full disclosure of financial information.
Offered in: Fall Only
Prequisites: ACC-212

3
ACC 312

Intermediate Accounting II

This course explores applications of the current standards of theory and policy to areas of earnings per share, income taxes, liabilities, investments, statement analysis and comparisons.
Offered in: Spring Only
Prequisites: ACC-311

3
ACC 321

Tax Accounting

This course studies the various individual income tax laws with special emphasis on current regulations. Students practice in the preparation of tax returns.
Offered in: Spring Only
Prequisites: ACC-212

3
ACC 322

Cost Accounting

This course explores major cost systems in depth, including job, process and operations costing systems, standard cost systems and flexible budgets, and the income effects of alternative product costing methods. Special topics also covered include cost allocation techniques; spoilage, waste and scrap treatment; and the role of cost accounting in professional CPA and CMA exams.
Offered in: Spring Only
Prequisites: ACC-212

3
ACC 389

Special Topics in Accounting

This is a seminar in a topic related to the field of accounting. A subtitle indicates the specific content of the course.

Prequisites: ACC-311

3
ACC 390

Special Topics in AccountingSpecial Topics in Accounting

This is a seminar in a topic related to the field of accounting. A subtitle indicates the specific content of the course.
Offered in: Fall Only
Prequisites: Acc-311

3
ACC 401

Auditing

This introduction to the theory, practice and ethics of independent auditors includes discussion and application of the statements on auditing standards of the American Institute of Certified Public Accountants.
Offered in: Spring Only
Prequisites: ACC-312

3
ACC 403

Accounting Theory & Application

Students study via the case method of specialized areas of accounting. Accounting theory and tax questions are an integral part of this course. Although the course is not designed specifically as review for the CPA exam, instructors utilize selected problems and cases from previous exams for study, thereby benefiting students who wish to sit for the exam
Offered in: Fall Only
Prequisites: ACC-321,ACC-322,LAW-303,LAW-304

3
ACC 404

Advanced Accounting

This course is an advanced approach to accounting principles in the areas of partnership, liquidations, government accounting, nonprofit accounting and consolidations.
Offered in: Fall Only
Prequisites: Acc-312

3
ACC 407

Fund Accounting

This is an elective course designed to introduce accounting students to governmental and not-for-profit accounting. It includes discussion and application of principles of local government accounting, typical entries in a fund accounting system and financial statements for a fund accounting system. It also deals with accounting principles for colleges, universities and hospitals.

Prequisites: ACC-312

3
ACC 417

Personal Computers for Accountants

This course introduces students to computerized business and accounting applications, word processing, databases, spreadsheets and presentation software. Students are given thorough, hands-on familiarization with the personal computer and various business and accounting applications on the computer.
Offered in: Fall Only
Prequisites: None

3
ACC 420

Accounting CPA Problems

This course conducts a theoretical and practical analysis of issues dealing with the Certified Public Accountants license exam, and the problems facing CPAs in the corporate, nonprofit and public sector environments.
Offered in: Spring Only
Prequisites: None

3
ACC 421

Corporate Finance

This course deals with corporate financial statements and financial analysis of business firms, tax considerations, inventory analysis, capital budgeting and investment, and financing decisions.
Offered in: Spring Only
Prequisites: ACC-212,ECO-207

3
ACC 444

Accounting Intership

This course provides accounting students with the opportunity to gain practical, hands-on experience in their areas of specialization by working for businesses, nonprofit organizations and government agencies.

Prequisites: None

3