All Accounting Courses

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Undergraduate Courses

ACC 280 Introduction to Accounting (B). Prerequisite: MTH 111 or equivalent. Surveys aspects of financial and managerial accounting with an emphasis on analysis and interpretation of financial statements and the preparation and uses of management reports for decision-making. Intended for majors outside the Department and does not meet the requirements for any majors offered by the Department. 3 Cr. Every Semester 3 Cr.

ACC 281 Introduction to Financial Accounting (B). Prerequisite: MTH 111 or higher. Provides an introduction to generally accepted accounting principles used to classify, value, and record assets, liabilities, stockholder equity, revenues and expenses. Preparation, interpretation and analysis of financial statements are discussed. Also, the importance of accounting information for interested parties outside the enterprise is addressed. Ethical codes and professional conduct of accountants are examined. 3 Cr.

ACC 282 Introduction to Managerial Accounting (B). Prerequisite: ACC 281. Provides an introduction to accounting information used by business managers to make short- and long-term decisions. Topics include cost accumulation and product costing, cost/volume/profit analysis, budgeting, standard costing and variance analysis, job order and process costing, activity-based costing, and capital budgeting. 3 Cr.

ACC 383 Introduction to Accounting Systems and Software (B). Prerequisites: ACC 281 and CIS 217. This course provides an introduction to accounting information systems (AIS) and the software used to manage AIS. AIS topics include the accounting transaction cycle, business processes, internal controls, integrating AIS into the business environment, the role of information processing in management decision making, the role of the accountant in AIS and business modeling. Software applications include one or more general ledger packages (such as QuickBooks and/or Sage 50) and Excel. 3 Cr. Every Semester.

ACC 385 Intermediate Accounting I (B). Prerequisite: ACC 282. An examination of the theoretical, conceptual, and procedural aspects of generally accepted principles as related to assets. Topics include the measurement, recording, and reporting of assets, the time valuation of money, the accounting cycle, and preparation of general purpose financial statements. Both US GAAP and IFRS are covered. 3 Cr.

ACC 386 Intermediate Accounting II (B). Prerequisite: ACC 385. An examination of the theoretical, conceptual, and procedural aspects of generally accepted principles as related to long-term investments, liabilities, and stockholder equity. Topics include long-term investments, bonds and notes payable, stockholder equity issues, earnings per share, leases, pensions, and deferred taxes. Revenue recognition and the Statement of Cash Flows are also covered. Both US GAAP and selected IFRS are covered. 3 Cr.

ACC 387 Financial Statement Analysis (B). (prerequisites-ACC281, BUS325, ECN304, MTH121, or higher) Provides an introduction to stock valuation through fundamental analysis utilizing information in financial statements. Combining information from financial statements with estimates of future performance and growth, students will be able to calculate intrinsic equity and enterprise values. Topics include an overview of GAAP, articulation of financial statements, discounted cash flow models, the residual income model, and forecasting. 3 Cr. Spring.

ACC 388 Cost Accounting (B). Prerequisite: ACC 282 and MTH 201 or MTH 221. Focuses on the internal accounting problems of business dealing with cost behavior, cost accounting systems, budgeting, and performance measurement. Includes topics such as cost-volume-profit analysis, variance analysis, standard costing procedures, and managerial decision analysis. 3 Cr.

ACC 389 Accounting Profession Seminar (B). Prerequisites: ACC 282, ACC 385 (may be taken concurrently). Develops the professional acumen of accounting students, consistent with the expectations of accounting firms. Examines accounting as a profession, focusing on expected professional comportment and work behaviors of accounting professionals. Requires students to conform to a mandatory dress code and to participate in events sponsored by professional accounting organizations. Accounting majors should complete this seminar in their junior year. 1 Cr. Fall.

ACC 485 Federal Income Tax I (B). Prerequisites: ACC 385. An introduction to the US Federal system of income taxation. Emphasis is on understanding conceptual basis of taxation and tax treatment of common transactions, including items of income, exclusion, deduction, and credit. Property transactions and tax research are introduced. In addition, the use of software to prepare tax returns is addressed. 3 Cr.

ACC 486 Advanced Accounting (B). Prerequisites: ACC 386 and either MTH 201 or MTH 221. Examines accounting and reporting for partnerships, branch operations, consolidated financial statements, and multi-national corporations. 3 Cr.

ACC 487 Auditing (B). Prerequisites: ACC 283 and ACC 386. An introductory course in Auditing examining the theory, concepts, principles and procedures under generally accepted auditing standards for external auditors (CPAs). Topics include evidence, internal control, audit risk, statistical sampling, test of controls and substantive tests. The Professional Code of Conduct and legal liability are also discussed with emphasis on ethical conduct of auditors. 3 Cr.

ACC 488 Federal Income Tax II (B). Prerequisites: ACC 485. Examines the Federal income taxation of property transactions, corporations, shareholders, partnerships, and partners. Topics include tax effects of entity formation, operations, distributions, and liquidations. The emphasis is on distinctions among the types of business entities. An introduction to Federal estate and gift taxation is also provided. In addition, the use of tax software to prepare tax returns and online tax research are addressed. 3 Cr.

ACC 489 Accounting for Not-For-Profit Entities (B). Prerequisites: ACC 386 and either MTH 201 or MTH 221. Examines the unique accounting characteristics of governmental and not-for-profit entities. Course content includes a basic knowledge of funds and fund accounting as well as theory and procedures from the latest GASB Statements, including how accounting for funds will change with the implementation of GASB #34. Students are introduced to the basic accounting procedures relating to various funds, legally required budgetary accounts, financial statement preparation, proper footnote disclosure, and other reporting issues. 3 Cr.

ACC 498 Accounting Internship (A). Prerequisite: ACC 283. Provides supervised experience in an accounting environment, with an opportunity to apply concepts learned in accounting course work. Also provides an opportunity for students to better understand (1) accounting career opportunities, (2) the accounting work culture, and (3) the high level of professional acumen required to be successful in accounting. Recommended for all accounting majors without accounting work experience. 1-9 Cr. Every Semester.

ACC 499 Independent Study in Accounting (A). Prerequisites: ACC 283 and ACC 385. Allows students to pursue accounting topics and/or projects beyond those covered in regularly scheduled accounting courses. Arranged in consultation with the instructor-sponsor who will supervise and direct the student. Registration requires completion of forms prior to the beginning of the semester. 1-6 Cr.

Graduate Courses

ACC 620 Advanced Topics in Financial Accounting Theory (B). Selected topics in advanced financial accounting theory and applications. Includes framework of accounting concepts and principles, the development of accounting thought and knowledge, financial statement and footnote disclosure issues and practices under U.S. GAAP with an emphasis on how management's choices among alternative principles affect the quality of earnings and financial position, an introduction to current research issues, and financial statement analysis. Prerequisite: Undergraduate Courses in Intermediate Accounting I and II at the 300 level with a minimum grade of C. 3 Cr. 3 Cr. Fall.

ACC 640 Advanced Topics in Managerial Accounting (B). Examines ramifications of managerial accounting within the firm through case studies. Includes, but is not limited to, analysis of measuring, reporting, estimating, and summarizing cost activities for management decision-making in complex corporations. Extends from job order costing, ABC costing, process costing, through budgets and variances, to cost behavior and allocation, transfer pricing, and accounting for all aspects of lean production. Prerequisite: Undergraduate Course in Cost or Managerial Accounting at the 300 level with a minimum grade of C. 3 Cr. 3 Cr. Spring.

ACC 650 Advanced Topics in Taxation and Regulation (B). Examines the Federal Income taxation and compliance aspects of corporations, shareholders, partnerships, and partners. Topics include tax effects of entity formation, operations, distributions, and liquidations,. Also discusses Federal tax reporting for not-for-profit entities, and an introduction to Federal estate and gift taxation. Requires that students prepare tax forms 1120, 1065, 1120S, and 990 and related schedules, using commercial tax software; study codes of ethics and conduct related to tax practice; and perform tax research and prepare related memoranda. Prerequisite: Undergraduate Course in Federal Taxation at the 300 or 400 level with a minimum grade of C. 3 Cr. 3 Cr. Fall.

ACC 660 Advanced Topics in Audit and Assurance Services (B). Examines selected topics in auditing and assurance services at the advanced level. Topics include internal control, tests of controls substantive tests of transactions, substantive testing for the transaction cycles. Audit reports and other assurance services are also discussed. Accounting software and cases will be used. Prerequisite: Undergraduate Course in Auditing at the 400 level with a minimum grade of C. 3 Cr. Spring. 3 Cr. Spring.

ACC 680 Principles of Forensic Accounting (B). This course develops the skills needed for the forensic accountant including investigation, dispute resolution, and litigation support. Emphasis is placed on investigations other than the fraud audit including money laundering, bankruptcy, divorce, cybercrime and business valuations. Interviewing skills are also discussed. Case studies are used throughout the course. Prerequisite: Undergraduate Course in Auditing at the 400 level with a minimum grade of C. 3 Cr. Fall. 3 Cr. Fall.

ACC 681 Fraud Examination (B). This course examines the area of occupational fraud and abuse. Topics include investigation technique and skills, fraud theory and reasons occupational fraud is committed. Various types of occupational fraud are examined including skimming, larceny, payroll schemes, reimbursement schemes, and fraudulent financial reporting. Cases will be used throughout the course. Prerequisite: Undergraduate Course in Auditing at the 400 level with a minimum grade of C. 3 Cr. Fall. 3 Cr. Fall.

ACC 682 Case Studies in Forensic Accounting (B). This course uses cases to develop a greater understanding of the entire field of forensic accounting including litigation support services and fraud examination. Students will develop analytical skills and writing skills in developing solutions to complex cases. Interviewing skills will also be developed. Prerequisites: ACC 680 and ACC 681 with a minimum grade of B-. 3 Cr. Spring. 3 Cr. Spring.

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