15 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 305Intermediate Accounting I3
Conceptual framework and accounting standards, accounting system and recording procedures; elements and format of the balance sheet, income statement and statement of cash flows; valuation and reporting of cash, receivables, inventories and cost of goods sold, property, plant and equipment and depreciation, intangibles and depletion, current liabilities and contingencies. Additional laboratory hour required. Lecture
BUS 202 Equivalent(s): ACC 203/ACC 303 Not Liberal Arts Offered: Fall
ACC 310Intermediate Accounting II3
Time value of money; valuation and reporting of bonds payable and long-term notes, corporate capital and dividends; earnings per share, capital structure and dilutive securities; revenue recognition, income taxes and operating losses, accounting changes and error analysis; preparation of the statement of cash flows; full disclosure and financial statement analysis. Additional laboratory hour required. Not open to students who have completed ACC 204. Lecture
ACC 305 Equivalent(s): ACC 204/ACC 304 Not Liberal Arts Offered: Fall and Spring
ACC 315Cost Measurement and Analysis3
A study of costing systems including activity-based costing; the classification, reporting, estimation and allocation of costs; flexible budgets and standards, revenue analysis, transfer pricing and the role of the controller. Additional laboratory hour required. Lecture
A study of the accounting for business combinations, acquisitions and consolidations (wholly owned and less-than wholly owned), inter-company transactions, partnership accounting and multinational accounting issues. Lecture
ACC 310 Equivalent(s): ACC 312/ACC 320/ACC 413 Not Liberal Arts Offered: Spring
ACC 333Forensic Accounting3
The course in Forensic accounting involves the application of special skills such as accounting, auditing procedures, finance, quantitative methods, research, and investigations. It also involves knowledge of certain areas of the law. This knowledge combined with these skills enable forensic accountants to collect, analyze, and evaluate evidential matter and to interpret and communicate findings. Forensic accounting requires special skills that are not required of accountants in general; however the AICPA and other Accounting organizations set standards in the forensic accounting profession. Forensic means pertaining to the law. Forensic accounting deals with financial issues that may come before a trier of fact in a court of law or other venue (such as arbitration). Especially important to forensic accounting is evidential matter that may bear on the truth or falsity of an assertion made before a trier of fact. In many cases, forensic accounts interpret evidence and communicate expert opinions for clients and a trier of fact. Lecture
BUS 201 and BUS 202 Not Liberal Arts Offered: As Needed
ACC 337Accounting Information Systems3
Accounting Information Systems introduces students to computer-based systems that hold and organize financial and managerial accounting information. This course will examine the use of data analytics, data preparation and presentations, including data visualizations and automations in the accounting context. This class will also discuss internal controls on accounting data systems including COSO analysis and Cybersecurity Issues. A project will allow students to build data visualizations and related presentations. This course is required for Accounting Majors. Lecture
BUS 150 and BUS 201 and BUS 202 Offered: Fall Not Liberal Arts
ACC 381Accounting Software - Quickbooks1
This course is a hands-on introduction to accounting software using the Quickbooks accounting program. Students will learn how to set up a chart of accounts, make entries, set up vendors and customers, handle file operations and prepare a set of financial statements, as well as use some of the other functionality within the program. Lecture
A study of federal income taxation of individuals; filing status and dependents; income inclusions and exclusions; personal, investment and business related deductions; property transacations and gains and losses; tax credits, computation and payment; and review of applicable Internal Revenue Code provisions and regulations. Lecture
A study of federal income taxation of corporations and partnerships; formation, capital contributions and distributions, liquidations, and reorganizations; consolidated returns; S corporations and personal holding companies; and review of applicable Internal Revenue Code provisions and regulations. Lecture
A study of accounting principles and financial reporting for state and local government units and non-profit health care and educational entities; transaction accounting and fund types; auditing requirements and regulatory, budgeting and taxation issues. Lecture
ACC 310 Equivalent(s): ACC 406 Offered: Fall Not Liberal Arts
ACC 420Auditing Principles and Procedures3
Role of the public accountant, professional standards and ethics and auditor legal liability; audit planning, evaluation of risk and internal control and designing audit programs; audit evidence and documentation, testing and sampling; audit procedures for assets, liabilities and operations; completing the audit and preparing reports. Lecture
ACC 316 or Senior Standing Equivalent(s): ACC 415 Offered: Spring Not Liberal Arts
ACC 463Independent Study in Accounting1
Students undertake an advanced specialized study project not covered by the regular course offerings. Students participate in individual conferences with a faculty member to plan, execute and discuss the findings of the project. Independent Study
senior standing Not Liberal Arts Offered: As Needed Department Consent Required
ACC 465Accounting Internship3
This course awards credit for approved internships in accounting that allows the student hands-on experience applying the knowledge, tools and techniques that were learned in the accounting classes. This will broaden the student’s skill set and add to their ability to be a better employee upon graduation. Internship
BUS 201 Offered: Fall, Spring & Summer Not Liberal Arts
ACC 468Accounting Winter Internship Seminar3
The Accounting Winter Internship Seminar provides an academic seminar for credit to be taken with the Accounting Winter Internship offered to students with senior standing. The Account Winter Internship (and the related seminar) runs from January to April. The course allows students to discuss their experiences at the internship and provides readings and supplemental materials relevant to their internship experience. Students participate in the Accounting Winter Internship after approval by the Accounting Department Chair. Internship
