Accounting Courses

Accounting Courses

(GP) indicates that the course fulfills the Global Perspective Elective requirement in the General Education core.

ACC 2510 PRINCIPLES OF FINANCIAL ACCOUNTING (3 s.h.)

Fundamentals of financial accounting, with an emphasis on understanding the use of the accounting information system and analyzing and interpreting financial accounting information. Required of all accounting, business, financial economics, and marketing majors and is usually taken in the sophomore year. Prerequisites: completion of 12 semester hours or permission of the department chair/school dean. The course is offered every fall and spring semester.

ACC 2530 PRINCIPLES OF MANAGERIAL ACCOUNTING (3 s.h.)

Completion of fundamentals of financial accounting, with an emphasis on analysis and interpretation of business operations, and an introduction to managerial accounting. Required of all accounting, business, financial economics, and marketing majors and is usually taken in the sophomore year. Prerequisites: ACC 2510, MAT 1050 or higher, or permission of the department chair/school dean. The course is offered every fall and spring semester.

ACC 2540 PRINCIPLES OF ACCOUNTING LABORATORY (1 s.h.)

Traditional accounting for accounting majors, including the accounting cycle, journalizing and posting to ledgers, and end of the period adjustments. This course is usually taken in the sophomore year. Prerequisite: ACC 2510, or permission of the department chair/school dean. The course is offered as needed. This is a computer intensive course.

ACC 3010 FRAUD EXAMINATION (3 s.h.)

This course is an introductory course in forensic accounting designed to provide students with an overview of fraud perpetuated against an organization (asset misappropriation), which includes employee theft, vendor fraud, customer fraud, and management fraud, where top management provides misrepresentations, usually on financial statements. The course will cover major methods employees use to commit occupational fraud, as well as expose students to issues in consumer fraud, bankruptcy, divorce, and tax fraud. Students will learn how and why fraud is committed, how fraudulent conduct can be deterred, and how allegations of fraud should be investigated and resolved. Prerequisite: ACC 2510 and 2530, or permission of the department chair/school dean. This course is offered as needed.

ACC 3410 INTERMEDIATE ACCOUNTING I (3 s.h.)

A study of financial accounting functions and theory, including recognition and measurement of assets and liabilities. Prerequisite: ACC 2510 or permission of the department chair/school dean. This course is offered every fall semester.

ACC 3420 INTERMEDIATE ACCOUNTING II (3 s.h.)

Accounting for long-term liabilities and investments; stockholders’ equity and earnings per share calculations; issues relating to income measurement; and the preparation and analysis of financial statements. Prerequisite: ACC 3410 or permission of department chair/school dean. This course is offered every spring semester.

ACC 3450 COST ACCOUNTING I (3 s.h.)

Introductory cost accounting course which emphasizes cost behavior, budgeting, cost management in a manufacturing environment, using costing systems in strategic decision making, and profit planning. Prerequisites: ACC 2530 and MAT 1050 or higher; permission of the department chair/school dean. This course is offered every fall semester.

ACC 3460 COST ACCOUNTING II (3 s.h.)

A study of cost allocations, analysis of variances, and making decisions using cost information decisions. Current topics in cost accounting will also be studied. Prerequisites: ACC 3450 and ECO 2160 or permission of the department chair/school dean. This course is offered as needed.

ACC 3850 FEDERAL INCOME TAXATION I (3 s.h.)

Federal income tax law with emphasis on the individual. Filing status, gross income, exclusions, deductions, adjusted gross income, and tax credits are analyzed. Property transactions and special tax treatment for businesses is also studied. Prerequisite: ACC 2510 or permission of the department chair/school dean. This course is offered every fall semester.

ACC 3860 FEDERAL INCOME TAXATION II (3 s.h.)

Federal income tax law with emphasis on the taxation of businesses and the tax consequences of business decisions. The course will study partnership, corporation, Subchapter S, taxation of non-profits and fiduciary returns. Prerequisite: ACC 3850 or permission of the department chair/school dean. This course is offered every spring semester.

ACC 4160 ACCOUNTING INTERNSHIP (3 s.h.)

Experiential learning acquired through placement with local organizations in either public or private sectors. The student is assigned duties and responsibilities approved by the Director of Internships and supervised and evaluated by the University instructor and on-site trainer. Weekly class contact, journal or written reports are required. Classroom instruction includes resume/letter writing, interviewing techniques, and oral presentations. Prerequisites: all required 2000 level courses in accounting, and economics, junior or senior status, and a minimum G.P.A. of 2.5 in the major; or permission of the department chair/school dean. This course is offered as needed. See BUS 3450 and 4160.

ACC 4310 ACCOUNTING INFORMATION SYSTEMS (3 s.h.)

Accounting within a computerized environment and integrating information systems concepts into the basic accounting processes. Prerequisite: ACC 2530 or permission of the department chair/school dean. This course is offered as needed. This is a computer intensive course.

ACC 4620 INTERNATIONAL ACCOUNTING (3 s.h.)

(GP) Students will gain an understanding of how accounting is practiced in various countries and regions of the world, and how these accounting practices affect the production of financial statements. Prerequisites: ACC 2510; co-requisite: ACC 3410; or permission of the department chair/school dean. This course is offered as needed.

ACC 4630 FUND ACCOUNTING (3 s.h.)

Accounting for non-profit entities with emphasis on governmental units, colleges/universities, and hospitals. Prerequisite: ACC 2510 or permission of the department chair/school dean. This course is offered as needed.

ACC 4810 ADVANCED ACCOUNTING (3 s.h.)

Accounting for stock investments under the equity method, business combinations and consolidations, and consolidated earnings per share. Co-requisite: ACC 3420 or permission of the department chair/school dean. This course is offered as needed.

ACC 4850 SPECIAL TOPICS IN ACCOUNTING (3 s.h.)

Studies in specialized, upper-level applications of accounting theory and practice. Prerequisite: ACC 3410 or permission of the department chair/school dean. This course is offered as needed.

ACC 4900 AUDITING (3 s.h.)

Auditing theory and practice, standards and procedures, rules of professional conduct, and related materials of professional importance. Prerequisite: ACC 3420 or permission of the department chair/school dean. This course is offered every fall semester. This is a writing enrichment course.

ACC 4910 ADVANCED AUDITING (3 s.h.)

The application of the auditing process to cycles within the accounting system, including auditing within the EDP environment. A study of operational and compliance auditing, including their relationship to internal controls. Prerequisite: ACC 4900 or permission of the department chair/school dean. This course is offered as needed.

ACC 4990 INDEPENDENT STUDY IN ACCOUNTING (TBA)

An opportunity for a well-qualified, upper-division student to engage in special research in his/her major. Requires approval by the faculty advisor, the supervising professor, the department chair, and the school dean before approval by the Vice President for Academic Affairs. Prerequisite: ACC 3420 or permission of the instructor. Credit to be determined.

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