33 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.
ACC 101Principles of Financial Accounting3.00
Introduces both accounting and non-accounting majors to the principles and practice of accounting, including the preparation and use of financial statements. Other topics covered: cash, inventory valuation, accounting for receivables and payables, accounting for payroll, plant assets and intangibles, long-term liabilities, stockholders’ equity, and cash flow analysis.
This course introduces both accounting and non-accounting majors to the cost information needs of management and the use of accounting information for decision-making and control. Topics include operating costs, cost behavior, budgeting, job order costs, cost-volume-profit analysis, responsibility accounting, standard costing, pricing decisions, capital budgeting and financial statement analysis.
Designed to strengthen student conceptual approach to financial accounting. While studying the currently accepted methods of valuation and measurement of the economic resources and equities of the firm, student is introduced to the pronouncements issu
Designed to strengthen student conceptual approach to financial accounting. While studying the currently accepted methods of valuation and measurement of the economic resources and equities of the firm, student is introduced to the pronouncements issu
Designed to give the student an in-depth introduction to the procedures for gathering cost information and the utilization of such information for management decision-making purposes. An extensive examination is made of the job order, process, and standard cost systems used for the recording of costs. In addition, stress is placed on management decision-making tools, including break-even analysis, economic order quantity, direct costing, and cost volume-profit analysis. The use of the budget as a management tool for planning and controlling operations is stressed and procedures are examined for the analysis of variance from budget due to cost and volume factors.
Designed for non-accounting majors, this course will strengthen the students’ conceptual understanding of financial reporting in the United States by actively working with financial statements of real-life companies. Students will learn how to calculate the numbers in the corporate financial statements of U.S.-based companies, and read and analyze those statements.
ACC 301Data Analytics for Accountants Using Microsoft Excel3.00
This course is meant for students who are in the early stages of learning the fundamentals of data analytics. At the end of this course, students will gain exposure to using Excel in efficiently navigating big datasets in different accounting and finance-related scenarios and in creating effective data visualization.
A comprehensive course providing an overview of external auditing, including ethical and regulatory influences on generally accepted auditing standards of the PCAOB and AICPA and analysis of such standards. Examines the audit process and professional ethics and responsibilities. Students apply these concepts through structured lectures and analysis of case studies.
A review of general accounting principles and concepts that govern the construction of financial statements of business and banking institutions. The student examines the techniques used in analyzing and interpreting these statements so as to understand and evaluate a firm’s financial strength, income potential, working capital, and debt-paying abilities.
This course covers the fundamentals of fraud examination and provides an introduction to forensic accounting. Students will develop an understanding of the following fraud examination concepts: the nature of fraud, preventing fraud, proactive approaches to detecting fraud, financial statement fraud, asset conversion fraud, computer fraud, and the litigation process.
A conceptual approach to federal taxation. Basic principles of the law are stressed, along with the reasons for the adoption of the principles. The interplay of accounting and law is explained. During the first semester, the areas of federal income taxation are covered; during the second semester, the emphasis is on partnerships and corporations. Principles applicable to all entities are covered throughout the course.
A blended approach to the study of federal taxation. The basic conceptual principles of federal tax law that apply to corporations and partnerships are studied. Students apply these conceptual principles to determine a businesses’ federal tax liability and to consider the tax planning implications of the choice of business entity.
Designed for the student who possesses a solid background and understanding of accounting concepts and relationships. Problem-solving, problem approach, and analysis are examined in depth. Areas covered include mergers and acquisitions, consolidations, joint ventures, and partnerships.
This course focuses on techniques for the analysis and evaluation of accounting information systems. Topics include an introduction to accounting systems, including documentation and design theory; accounting file structure; hardware/ software selection and impact on accounting systems; system life cycle, including accounting controls; and systems implementation and maintenance from the auditor’s standpoint. This course will require use of computer resources and an audit practice set as a learning tool on how to conduct an audit.
Applications and theory of the environment of non-business accounting and reporting. Emphasis will be on government, not-for-profit and other business institutions.
Designed for those with no previous background in accounting, this course contains an introduction to financial accounting and deals with reporting of information pertaining to the financial activities of a business. It is user-oriented, and it focuses on reporting of financial data in accordance with the U.S. GAAP.
ACC 550Financial Reporting and Managerial Decision Making3.00
The course focuses on the users of accounting information. The first half of the course helps students read and understand financial statements prepared by for-profit enterprises, using the U.S. GAAP, and International Financial Reporting Standards(IFRS). The second half helps students make managerial decisions based on the accounting information.
ACC 565Legal and Professional Responsibilities of Accountants3.00
Students will examine the nature and impact of law and ethics on the discipline of accountancy. The course addresses the relationship of ethics, social responsibility, government relations, and the role of the accountant. This course attempts to satisfy the most recent pronouncements by the (AACSB) as it relates to commercial law requirements for accountancy.
An introduction to the accounting information needs of management. Emphasizes the usefulness of accounting information in evaluating alternative courses of action and controlling operations. Examines the alignment of accounting measures with firm goals. Specific techniques discussed. Include operational and capital budgeting, activity-based costing, cost-volume-profit analysis, and standard costing.
A review of accounting principles and concepts followed in the construction of financial statements. Examination of the techniques used in analyzing and explaining the financial reports of business corporations and other entities.
ACC 605Tax Consequences of Financial Transactions3.00
An overview of Federal tax matters as they relate to financial managers. The course encompasses the following topics: (1) tax consequences of various business structures, (2) mergers and acquisitions, (3) international taxation, (4) tax treatment of fringe benefits, (5) expenses, (6) property transactions, (7) retirement planning, (8) stock option rules.
The course builds upon the knowledge gained in ACC550. Students will study methods used in gathering and allocating costs to product and services: discuss how budgeting systems are used to evaluate managerial performance; and focus on the use of accounting information to achieve efficiency in operations and make managerial decisions.
ACC 675Financial Reporting for Governmental and Nonprofit Entities3.00
Students will study accounting and reporting requirements for local, state, and federal government and not-for-profit organizations with emphasis on the topics required in the new CPA exam.
ACC 701Data Analytics For Accountants – From Excel to Power BI3.00
This course will help students learn how to use Excel-based techniques in professional environments. Students will also learn how to work with very large volumes of data by importing data from Excel and other platforms into Power BI; navigate the Power BI environment; and design Power BI visuals and reports.
This course will involve a review of accounting principles and concepts followed in the construction of financial statements and an examination of the techniques used in analyzing and explaining the financial reports of business corporations. Students will engage in hands-on activities to analyze corporate financial statements and assess the firm’s performance.
An advanced course building on Principles of Auditing, examining advanced auditing topics through structured discussions and case studies. Students apply auditing standards and techniques, perform ICFR and substantive testing procedures, evaluate audit evidence, develop well-supported conclusions, and explore contemporary issues impacting the evolving role of the external auditor.
A study of the Internal Revenue Code with particular emphasis on the problems of corporations and their shareholders. Considerable time is spent in the area of corporate reorganizations, multiple corporations owned by related taxpayers, and distributions to stockholders. Other areas covered include personal holding corporations and pseudo-corporation taxation.
ACC 707Accounting Information Systems - Development and Evaluation3.00
Comprehensive course designed to give a view of EDP auditing and its relationships to accounting systems, principles, standards and applications. The viewpoint of public accounting is stressed, attention is also given to internal auditing. Particular emphasis is given to the effect of internal control on accounting and audited automated systems.
This capstone course requires students to research current and proposed accounting and auditing guidance, prepare written responses to express their understanding of the authoritative guidance, and deliver oral/written presentations on their research. A written paper on a selected research project is a major requirement in this course.
Students will discuss such topics in accounting as are relevant to their focus on pursuing careers in accounting. Using real-life companies’ financial statements as examples, students will learn how to present corporate financial statements in accordance with generally accepted accounting principles in the U.S.
ACC 712Advanced Financial and Business Reporting3.00
Students will learn advanced financial accounting and reporting topics, including business combinations and foreign currency translations. In addition, students will also review topics of financial management and risk management, and will study certain areas of cost/managerial accounting.
