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 201Principles of Accounting I3
Introduction to financial and managerial accounting. Study of the language of business for both the user and preparer of accounting information. Topics include the accounting cycle, preparation of financial statements and their use, accounting for manufacturing concerns, budgeting and decisions making using accounting information.
CSC 101 or CSC 102 or ISC 110 (all with minimum grade of C-) and minimum first semester sophomore standing.
ACC 202Principles of Accounting II3
Introduction to financial and managerial accounting. Study of the language of business for both the user and preparer of accounting information. Topics include the accounting cycle, preparation of financial statements and their use, accounting for manufacturing concerns, budgeting and decisions making using accounting information.
ACC 201 (minimum grade of C-) and minimum sophomore standing.
ACC 301Intermediate Accounting I3
Accounting concepts and standards. Problems of income determination and asset measurement and valuation. Includes: analysis of cash, funds, flow, receivables, inventories, plant property and equipment, and intangible value of the firm.
ACC 202 (minimum grade of C-) and minimum junior standing.
ACC 302Intermediate Accounting II3
Accounting concepts and standards concerning short and long term liabilities, and equity accounting. Also addresses income tax allocation, accounting for pensions and leases.
ACC 301 (minimum grade of C-) and minimum second semester junior standing.
ACC 310Cost Accounting3
Basic cost accounting concepts and information are discussed in relation to the decision-making process. Topics include: cost accumulation, budgeting, standards, responsibility accounting, relevant costing, direct costing, joint costs, distribution costing, and break-even analysis.
ACC 202 (minimum grade of C-) and minimum junior standing.
ACC 315International Accounting Concepts3
This course is designed to provide students with an understanding of international accounting Issues critical to the education of a well-rounded, competent college student. Students must be able understand the language in which 21st Century firms communicate in a global marketplace. The course will explore diversity in accounting concepts and practices and the roles of culture, religion and other social mores that may have shaped them.
A course concerned with the specific use of accounting systems and accounting tools for managerial decision-making. Some emphasis is placed on modern methods of accounting e.g., computer accounting and the use of management techniques to train the decision making facility.
ACC 310 (minimum grade of C-) and minimum second semester junior standing.
ACC 321Accounting as a Management Tool3
This course includes basic accounting and financial concepts from the development of accounting information to uses of this information; in planning, controlling, and evaluating the performance of a business. Emphasis is on the corporate form of business.
This course is an introductory course in federal income taxes. It covers the tax law as set forth in the Internal Revenue Code, Treasury regulations, IRS rulings and pronouncements, and court decisions. Specific emphasis is placed on the taxation of individual taxpayers. Subjects include gross income, principles of revenue recognition and tax accounting, business deductions, losses, depreciation, itemized deductions, tax shelter loss limitations, tax credits, and the tax consequences of property transactions.
ACC 301 or FIN 340 (minimum grade of C-) and minimum second semester junior standing.
ACC 340Accounting for Non-Profit Organizations3
A study of municipal, charitable, and other nonprofit organizations with emphasis on organizational relationships, internal control, budgeting, reporting to interested organizations and individuals, performance analysis, and system design.
ACC 202 (minimum grade of C-) and minimum junior standing.
ACC 410Fraud Examination3
ACC 410 is designed as an exploration into understanding the significance of fraud in the modern business world. This course is designed to add knowledge about accounting fraud investigation for accounting majors and other interested business majors. It will provide students with additional anti-fraud education. Topics include the nature of fraud, preventive measures, detection methodology and technology.
BLW 280 (minimum grade of C-) and upper division standing.
ACC 425Topics in Accounting3
ACC 425 is designed to examine selected current topics in Accounting. This is an advanced Accounting course that presents topics not covered in other program courses and/or explores selected topics in greater depth. Topics might include Historical Development of Theory and Practice, Regulation Impacting Accounting, Risk Management and Accounting, file production accounting and finance, and so forth. This course may be repeated for credit. Topics are discussed using a variety of learning tools such as textbooks, journal articles, case studies, active research, and computer simulations.
Designed to provide students with a knowledge of auditing standards and procedures, the course will explore analysis of internal control and the techniques of accounting report presentation. Studies and discussion of social, business and professional ethics and current case studies will be involved.
ACC 302 and ACC 310 (minimum grade of C-) and minimum senior standing.
ACC 431Federal Tax Accounting II3
This course covers federal tax laws pertaining to business entities. It discusses the computation of the corporate income tax and the taxation of partnerships and S corporations. Particular emphasis is given to the tax treatment of transactions between corporations and their shareholders and between partnerships and their partners The course describes the tax law as set forth in the Internal Revenue Code, Treasury regulations, IRS rulings and pronouncements, and court decisions.
ACC 330 and ACC 301 (minimum grade of C-) and minimum second semester junior standing.
ACC 440Advanced Accounting3
This course completes the financial accounting sequence begun in Principles of Accounting (ACC 201) and continued in the two Intermediate Accounting courses (ACC 301 and 302). The course will cover generally accepted accounting principles for stockholders equity, compensatory stock options, intercompany equity investments, consolidated financial statements, foreign currency transactions, and partnerships.
