ELECTIVES (3)
- Subject
- ACC
- Type
- course
- Edition
- 2025-2026
- Source
- www.assumption.edu
17 courses with the subject ACC, each shown exactly as we captured it from the college's catalog, with every element we hold. Where the wording looks broken, that is our reading of the catalog, not the college's text.
ELECTIVES (3)
aken during the Sophomore year.
An intensive study of financial accounting and reporting problems. The class will discuss generally accepted accounting principles as applied to income determination, cash, receivables, investments, inventories, and productive resources. Emphasis is on the theory and practice of providing useful information to external financial statement users. The course will include coverage of the primary differences between U.S. GAAP and International Financial Reporting Standards (IFRS). Prerequisites: ACC 125 and ACC 126. (Fall)
A continuation of ACC 200. Discussion focuses on debt and equity capital issues, leases, pensions, earnings per share, income taxes, and cash flow. The course will include coverage of the primary differences between U.S. GAAP and International Financial Reporting Standards (IFRS).
ACC 211 Accounting Information Systems (ACC 205 is a pre-requisite)
Deals with the processing, reporting, and use of accounting data for managerial decision making. Focuses on the use of cost accounting as a highly developed quantitative device for the selection and achievement of objectives. Emphasis on cost/volume/profit relationships, job-order costing, process costing, activity-based costing, standard costs, budgeting, capital budgeting, and performance evaluation. Prerequisites: ACC 125 and ACC 126.
The overall objective of the course is to develop a framework for the analysis and design of accounting information systems. Based on this framework, the objective is then to show the student how to analyze accounting information systems that satisfy the transaction processing, reporting, decision making, and internal control requirements. Prerequisites: ACC 125 and ACC 126.
This course will examine personal choices and the realization of an individual’s financial objectives. Creating an overall personal financial plan is the focus of the course. Money management, investment selection, consumer credit, housing, inflation, income taxes, transportation, insurance, retirement and estate planning are included in the discussion. Students will strive to develop a solid grounding in personal financial management principles. The department encourages enrollment of non-accounting and non-business majors. Prerequisite: Senior standing or instructor’s permission. (Spring)
Area 2: MGT 321 Corporate Governance
The course will focus on the Federal Internal Revenue Code, its origins, organizations, principles, and application. The emphasis will be on the tax consequences of decisions made by both individuals and corporations. Specific practical problems will be used to illustrate the application of many of the basic principles of taxation. Consideration will be given to the historic, economic, and social causes and effects of tax law.
RECOMMENDED FOUR-YEAR PLAN FOR THE MAJOR IN ACCOUNTING
This course examines the subject of fraud from both management and accounting perspectives. Utilizing a variety of techniques including text, lecture, case studies, and occasional training videos, the course seeks to familiarize students with the conditions which facilitate fraud, the profile of the fraud perpetrator, common types of fraud, and methods of prevention, detection, and resolution. Numerous historical cases of fraud are examined. Prerequisites: ACC 125 and ACC 126, MGT 100. (Fall)
This course serves as a follow-on to Fraud Examination, ACC/MGT 331, and builds upon the concepts learned in that course. The course covers the role of the forensic accountant including common types of engagements performed. It includes discussion of specific types of occupational and management fraud in depth with emphasis on detection techniques. There is coverage of the structure of forensic financial investigations, including those related to business frauds, business valuations, and matrimonial settlements. Cases from the text and other sources are used to illustrate key concepts. Prerequisite: ACC/MGT 331. (Spring)
Open to highly qualified junior and senior majors. Permission of the department chair is required.
This course permits the study of selected topics as designate by the instructor. Topics will change each time the course is offered.
The following electives are available to supplement the major requirements listed above. None of these courses is required to meet the undergraduate degree requirements, but will assist in fulfilling the educational requirements for certification (see Requirements for Uniform CPA Examination and Certification below).
Source: Assumption University's catalog, linked per course · table learning_unit · CourseShelf publish 61