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Accounting Courses

ACC 2010 - Principles of Accounting I
3 credits
A study of the fundamental principles of accounting as applied in business. Included are the basic concepts of accounting systems design and use, transaction analysis, adjusting entries, and basic financial statement preparation, accounting for assets, liabilities, and owners’ equity. Offered every Term I.

ACC 2021 - Principles of Accounting II
3 credits
The second course of study of the fundamental principles of accounting with emphasis on managerial accounting. The student is also introduced to elements of financial analysis, responsibility accounting, cost systems, and management control; cost-volume-profit analysis is be introduced and contrasted to traditional financial accounting statements. Offered every Term II.

ACC 3540 - Intermediate Accounting I
3 credits
This course includes accounting theory and practice as applied to current assets, fixed assets, liabilities, net work accounts, investments, reserves, income, and sources and applications of funds. Prerequisites: Two terms of Principles of Accounting. Offered every Term I.

ACC 3541 - Intermediate Accounting II
3 credits
This course includes accounting theory and practice as applied to current assets, fixed assets, liabilities, net work accounts, investments, reserves, income, and sources and applications of funds.
Prerequisite: ACC 3540 or permission of instructor. Offered every Term II.

ACC-MGT 3610 - Cost Accounting I
3 credits
A study of the theories and procedures in cost accumulation, reporting, and control, including job order and process costing systems, material, labor and overhead costing, joint and by-product costing, standard costing and variance analysis, and direct cost in, the contribution margin, and operational and capital budgeting. Prerequisites: Two terms of Principles of Accounting or the permission of the instructor. Offered every Term I.

ACC 3730 - Tax Accounting I
3 credits
Federal income tax provisions will be studied; emphasis will be placed on computation of gross income, deductions, credits, and tax liability of individuals. Estate and gift, partnership, and corporate taxes will be discussed briefly. Prerequisites: Two terms of Principles of Accounting or the permission of the instructor. Offered every Term I.

ACC 3735 - Tax Accounting II
3 credits
A continuation of tax accounting theory and practice introduced in Tax Accounting I. Topics include taxation of income of Sub chapter C and S corporations, partnerships, estates, and trusts; taxation of corporate earnings and profits; and the imposition of transfer (estate and gift) taxes. Prerequisite: ACC 3730. Offered every other Term III.

ACC 3755 - Principles of Government and Non-Profit Accounting
3 credits
A comprehensive examination of accounting and reporting principles and practices for “non business” entities, with the objective of providing students with knowledge and skills necessary to take advantage of the many opportunities in this area of accounting. The differences between accounting of governmental and non-profit entities and accounting for business enterprises will be emphasized. Budgetary controls, fund accounting, cash management, and financial reporting will be major areas of study. Prerequisites: ACC 2010 and ACC 2021. Offered every other Term III.

ACC 3910 - Accountants as Whistleblowers?
3 credits
This course is an examination of the accounting profession’s response to the recent corporate accounting scandals and what has been called the “expectation gap”- the difference between the public’s perception of the role if the independent auditor and the actual requirements imposed by professional standards. Students will study the professional standards adopted by the accounting profession in response to this public criticism and will review relevant professional literature published before and after the adoption of those standards. Case studies based on U.S. corporations will give students the opportunity to use “real life” examples as a means of understanding and evaluating the adequacy of disclosure by management and independent auditors. Offered every Term III.

ACC 4510 - Accounting Internship
1-12 credits
The Accounting Internship is a two hundred-forty hour supervised field experience in an approved private or public company or government agency or a CPA firm. To enroll in ACC 4510, students must meet with and have the written approval of a full-time accounting faculty member. Students must have upper division standing. Prerequisites: ACC 2010 and ACC 2021 and either ACC 3755 or ACC 3910.

ACC 4550 - Advanced Accounting
3 credits
An examination of advanced accounting concepts including financial accounting procedures for partnerships, governmental accounting procedures, and the preparation and analysis of consolidated corporate financial statements. Prerequisites: ACC 3540 and ACC 3541. Offered every Term II.

ACC 4740 - Auditing
3 credits
A study and explanation of generally accepted accounting principles and the applicable auditing standards and procedures employed by the independent auditor in gathering the audit evidence necessary for the expression of an opinion on the fair ness of the client’s financial statements. The ethics of the profession will also be studied. Prerequisites: ACC 3540 and ACC 3541. Fulfills W-Course Requirement. Offered every Term II.