Accounting Courses

(GP) indicates that a course qualifies for the Global Perspective Elective general education core requirement.

ACC 1510 PRINCIPLES OF FINANCIAL ACCOUNTING (3)
Fundamentals of financial accounting, with an emphasis on understanding the use of the accounting information system and analyzing and interpreting financial accounting information.
Prerequisites: completion of 12 earned hours or permission of the instructor, department chair, school head, or college dean
Offered: fall and spring

ACC 1520 PRINCIPLES OF MANAGERIAL ACCOUNTING (3)
Completion of fundamentals of financial accounting, with an emphasis on analysis and interpretation of business operations, and an introduction to managerial accounting.
Prerequisites: ACC 1510, or permission of the instructor, department chair, school head, or college dean
Offered: fall and spring

ACC 3010 FRAUD EXAMINATION (3)
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 1510 or permission of the instructor, department chair, school head, or college dean
Offered: as needed

ACC 3160 ACCOUNTING INTERNSHIP (3)
Experiential learning acquired through placement with local organizations in either public or the private sectors. The student is assigned duties and responsibilities approved by the Director of Internships and Experiential 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 1000-level courses in accounting and economics; completion of 45 earned hours; a minimum G.P.A. of 2.5 in accounting courses; or permission of the instructor, department chair, school head, or college dean
Offered: as needed

ACC 3410 INTERMEDIATE ACCOUNTING I (3)
A study of financial accounting functions and theory, including recognition and measurement of assets and liabilities.
Prerequisite: ACC 1510 or permission of the instructor, department chair, school head, or college dean
Offered: fall

ACC 3420 INTERMEDIATE ACCOUNTING II (3)
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 the instructor, department chair, school head, or college dean
Offered: spring

ACC 3450 COST ACCOUNTING I (3)
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 1520 or permission of the instructor, department chair, school head, or college dean
Offered: fall

ACC 3460 COST ACCOUNTING II (3)
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, or permission of the instructor, department chair, school head, or college dean
Offered: as needed

ACC 3850 FEDERAL INCOME TAXATION I (3)
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 are also studied.
Prerequisite: ACC 1510, or permission of the instructor, department chair, school head, or college dean
Offered: fall

ACC 3860 FEDERAL INCOME TAXATION II (3)
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 instructor, department chair, school head, or college dean
Offered: as needed

ACC 4310 ACCOUNTING INFORMATION SYSTEMS (3)
Accounting within a computerized environment and integrating information systems concepts into the basic accounting processes.
Prerequisite: ACC 1520 or permission of the instructor, department chair, school head, or college dean
Offered: as needed

ACC 4620 INTERNATIONAL ACCOUNTING (3) (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 1510 or permission of the instructor, department chair, school head, or college dean
Offered: as needed

ACC 4630 FUND ACCOUNTING (3)
Accounting for non-profit entities with emphasis on governmental units, colleges/universities, and hospitals.
Prerequisite: ACC 1510 or permission of the instructor, department chair, school head, or college dean
Offered: as needed

ACC 4810 ADVANCED ACCOUNTING (3)
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 instructor, department chair, school head, or college dean
Offered: as needed

ACC 4850 SPECIAL TOPICS IN ACCOUNTING (3)
Studies in specialized, upper-level applications of accounting theory and practice.
Prerequisite: ACC 1510, or permission of the instructor, department chair, school head, or college dean
Offered: as needed

ACC 4900 AUDITING (3)
Auditing theory and practice, standards and procedures, rules of professional conduct, and related materials of professional importance.
Prerequisite: ACC 3410, or permission of the instructor, department chair, school head, or college dean Offered: fall

ACC 4910 ADVANCED AUDITING (3)
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 instructor, department chair, school head, or college dean Offered: as needed

ACC 4990 INDEPENDENT STUDY IN ACCOUNTING (TBD)
An opportunity for a well-qualified, upper-division student to engage in special research in his/her major Prerequisite: Requires approval by the faculty advisor, the supervising professor, the department chair, and the college dean before approval by Provost.
Credit hours to be determined