Courses in Accounting

ACC 2010: Principles of Accounting I (3)
An introduction to the language of business and accounting. Topics include the accounting model, financial statements, and individual elements of financial statements.
 

ACC 2020: Principles of Accounting II (3)
Prerequisite: ACC 2010
A continuation of ACC 2010. Topics include additional financial accounting topics and an introduction to managerial accounting for business entities.
 

ACC 2950, 2960: Special Topics (1-3)
 

ACC 3010: Intermediate Accounting I (3)
Prerequisite: ACC 2020, BUS 2110
An intensive study of generally accepted accounting principles. Topics include an overview of accounting and in-depth study of assets.
 

ACC 3020: Intermediate Accounting II (3)
Prerequisite: ACC 3010
A continuation of ACC 3010. Topics include in-depth study of liabilities and stockholders’ equity.
 

ACC 3030: Advanced Accounting I (3)
Prerequisite: ACC 3020
A continuation of ACC 3020. An intensive study of fi nancial reporting which focuses on financial statements and related disclosures. Reporting and disclosure issues include earning per share for complex capital structures, post-employment benefi ts, accounting for income taxes, and new developments in financial reporting.
 

ACC 3100: Cost Accounting (3)
Prerequisite: ACC 2020, Departmental math requirements met.
A study of accounting methods and practice for generating business cost data. Topics include cost concepts, cost behavior, cost-volume-profi t relationships, responsibility accounting, and costing techniques.
 

ACC 3150: Managerial Accounting (3)
Prerequisite: ACC 3100
A continuation of ACC 3100, this course is a study of methods and analysis for using cost accounting data for business decision making. Topics include cost behavior analysis, cost-volume-profit analysis, inventory management, and budgeting analysis.
 

ACC 3870, 3880: Cooperative Education Project I (1-6, 1-6)
Cannot count as part of the restricted upper-division electives.
Students can obtain information from the Department Chair.

 

ACC 3950, 3960: Special Topics (1-3, 1-3)

 

ACC 4100: Auditing I (3)

Prerequisite: ACC 3020 and ECO 2250

An introduction to audit methodology and the auditing profession. Topics include generally accepted auditing standards, auditing procedures, and the AICPA Code of Professional Ethics.

 

ACC 4110: Auditing II (3)

Prerequisite: ACC 4100

A continuation of ACC 4100. Topics include application of standards, procedures, advanced field-work problems, and auditing reports.

 

ACC 4140: Federal Tax Accounting I (3)

Prerequisite: ACC 2020

An introduction to federal income tax law and its application to individuals. Topics include personal and business tax situations for individuals. Students also study basic tax research methods.

 

ACC 4150: Federal Tax Accounting II (3)

Prerequisite: ACC 4140

A study of federal income tax laws for partnerships, corporations, estates, and trusts. Topics include comparisons of alternative forms of operating a business and tax research methods.

 

ACC 4170: Governmental Accounting (3)

Prerequisite: ACC 3020

An introduction to fi nancial accounting for state and local governments. Topics include funds, accounts groups, and reporting requirements.

 

ACC 4350: Advanced Accounting II (3)

Prerequisite: ACC 3030

A study of accounting and fi nancial reporting for business combinations. Additional topics include emerging developments in the accounting profession.

 

ACC 4870, 4880: Cooperative Education Project II (1-6, 1-6)

Students can obtain information from the Department Chair.

 

ACC 4950, 4960: Special Topics (1-3, 1-3)

 

ACC 4970: Individual Research (1-3)