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Dr. Mary Kirchner, Coordinator
Accounting is one
of the fastest growing professions in the United States and is expected
to continue to provide a wide variety of employment opportunities
for many years to come. Accounting offers a variety of career choices,
the potential to advance to the highest levels of upper management,
attractive compensation levels, a chance to make a difference, and
the opportunity to meet and work with people.
Requirements for the major
in Accounting: In addition to the foundation core and the
professional core courses required of all majors in the Reeves School
of Business, the following courses are required for a degree in
accounting with a C or better in all accounting courses:
Required Courses: ACC 254, ACC
341, ACC 342, ACC 345, ACC 385, ACC 386, ACC 490
Plus 6 s.h. of accounting electives
and a (3 s.h.) elective from BUS 353 or BUS 375. (Note:
For those planning to take the Certified Public Accountant exam,
ACC 463 and ACC 481 are recommended. An elective course for any
Reeves School of Business major may only be used to meet the requirements
of one major. A required class in any Reeves School of Business
major may not be used as an elective for another Reeves School
of Business major.)
Requirements for the minor in Accounting:
ACC 251, ACC 253, ACC 254, ACC 341, and ACC 342 and 6 s.h. of accounting
electives.
Requirements for the A.A. Concentration:
ACC 251, ACC 253, ACC 254, ACC 341, and ACC 342 and 6 s.h.
of accounting electives.
Writing-Enrichment Courses: ACC
490, BUS 352
Computer Intensive Courses: ACC
254, BUS 225
Ethics Course: ACC 490
Concentrations Available:
ACCOUNTING COURSES
ACC 251 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
and marketing majors and is usually taken in the sophomore year.
Prerequisites: completion of 12 s.h. The course is offered every
fall and spring semester.
ACC 253 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,
and marketing majors and is usually taken in the sophomore year.
Prerequisites: ACC 251, MAT 105 or higher, or permission of the
instructor. The course is offered every fall and spring semester.
ACC 254 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 required of all accounting majors and
is usually taken in the sophomore year. Prerequisite: ACC 251, or
permission of the instructor. The course is offered every fall and
spring semester. This is a computer intensive course.
ACC 341 INTERMEDIATE ACCOUNTING I (3
s.h.)
A study of financial accounting functions and theory, including
recognition and measurement of assets and liabilities. Prerequisite:
ACC 251; co-requisite: ACC 254; or permission of the instructor.
This course is offered every fall semester.
ACC 342 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 341 or permission of the instructor. This course
is offered every spring semester.
ACC 345 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 253 and MAT 105 or higher; or permission of the
instructor. This course is offered every fall semester.
ACC 346 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 345 and ECO 216; co-requisite:
ACC 254; or permission of the instructor. This course is offered
as needed.
ACC 385 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 251,
or permission of the instructor. This course is offered every fall
semester.
ACC 386 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 385, or permission of the
instructor. This course is offered every spring semester.
ACC 416 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
200 level courses in accounting, business and economics, junior
or senior status, and a minimum G.P.A. of 2.5 in the major; or permission
of the instructor. This course is offered as needed. See BUS 345
and 416.
ACC 431 ACCOUNTING INFORMATION SYSTEMS
(3 s.h.)
Accounting within a computerized environment and integrating information
systems concepts into the basic accounting processes. Prerequisite:
ACC 253, co-requisites: ACC 254 and BUS 225, or permission of the
instructor. This course is offered as needed. This is a computer
intensive course.
ACC 462 INTERNATIONAL ACCOUNTING (3 s.h.)
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 253; co-requisites: ACC 254 and ACC 341; or permission of the
instructor. This course is offered as needed.
ACC 463 FUND ACCOUNTING (3 s.h.)
Accounting for non-profit entities with emphasis on governmental
units, colleges/universities, and hospitals. Prerequisite: ACC 253;
co-requisite: ACC 254; or permission of the instructor. This course
is offered as needed.
ACC 481 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 342, or permission of the instructor. This course
is offered as needed.
ACC 485 SPECIAL TOPICS IN ACCOUNTING
(3 s.h.)
Studies in specialized, upper-level applications of accounting theory
and practice. Prerequisite: ACC 342, or permission of the instructor.
This course is offered as needed.
ACC 490 AUDITING (3 s.h.)
Auditing theory and practice, standards and procedures, rules of
professional conduct, and related materials of professional importance.
Prerequisite: ACC 342, or permission of the instructor. This course
is offered every fall semester. This is a writing enrichment course.
ACC 491 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 490, or permission of the
instructor. This course is offered as needed.
ACC 499 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 342, or permission of the instructor. Credit to
be determined.
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