10 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 210Financial Accounting3
This course presents an introduction to fundamental financial accounting principles, concentrating on identifying, recording, and communicating the economic events of a business organization. Topics include the accounting cycle, the preparation and presentation of the income statement, retained earnings statement and balance sheet, and an in-depth exploration of the measure and presentation of assets and liabilities. 3 credits
Majors: ACC, BUS, ECO, ISE, or MTD or Minors: ACC and FIN
ACC 214Managerial Cost Analysis and Applications3
A study of cost concepts, and theories as it relates to cost accumulation systems for product, process and activity based costing, as well as the implementation and evaluation of an accounting system as a source of information for decision making, planning, control, and evaluation of the organization by management. Includes cost-volume-profit analysis, overhead rates, budgeting and variance analysis, statement of cash flows and financial statement ratio analysis. 3 credits
ACC 301Governmental & Not-for-Profit Accounting and Reporting3
This course is designed to introduce the student to the accounting and financial reporting practices of governmental and not-for-profit entities. The course will explore standards issued by the Financial Accounting Standards Board (FASB) and the Governmental Accounting Standards Board (GASB). Students will also familiarize themselves with the various funds and groups of accounts applicable to governmental entities, as well as financial reporting for nonprofit organizations, including colleges, universities and hospitals. 3 credits
Majors: BUS or ACC and ACC 210 or Minor: ACC and ACC 210
ACC 310Intermediate Accounting I3
This course expands upon the basic financial accounting framework and explores the theoretical and analytical applications of Generally Accepted Accounting Principles (GAAP) in a business environment. The student will gain an understanding of financial reporting criteria and the reliance placed upon financial information by external users. Topics include the measurement and reporting of cash, receivables, inventories, and operational assets, revenue recognition and the preparation of financial statements. 3 credits
Major: ACC or BUS and ACC 210 or Minor: ACC and ACC 210
ACC 311Federal Income Taxation I3
Introduces and explores fundamental income taxation concepts for individuals. Topics include gross income, exclusions, adjusted gross income, deductions, exemptions, tax computations, and credits. Introductory tax concepts, including cash and accrual methods, property acquisitions and dispositions, like-kind exchanges, and passive loss rules are also reviewed. Additionally, students will familiarize themselves with tax planning concepts, the legislative process, and professional responsibilities in tax practice. 3 credits
This course is the second in the intermediate accounting sequence ( ACC 310 ). This course continues in the exploration of the financial accounting framework and the theoretical and analytical applications of Generally Accepted Accounting Principles (GAAP). Topics the study of advanced topics including accounting for investments, stockholders equity, pensions, leases, income taxes, bonds, and other contemporary financial accounting issues. 3 credits
Major: ACC or BUS and ACC 310 or Minor: ACC and ACC 310
ACC 320Artificial Intelligence in Accounting and Assurance3
This course introduces the concepts and applications of AI in modern organizations from the perspective of accounting and auditing. In this context, AI broadly refers to the technologies employed in enterprise accounting, including Machine Learning (ML), Natural Language Processing (NLP), and Robotic Process Automation (RPA). To illustrate the underlying principles and implementations of AI in accounting and auditing, this course also introduces AI tools and demonstrates its applications to analyzing real-world data. Students gain hands-on experience with AI software for accounting and auditing. 3 credits
The course is designed to introduce and explore basic auditing principles, concepts and applications within the context of the audit of an annual financial statement. This course will review the audit process and cover the following: planning (identification of the risks of material misstatement); application of procedures (reducing audit risk below an acceptable level); assessment (based upon documented audit evidence); and, reporting (in accordance with generally accepted auditing standards) This course will also examine professional ethical standards and their relevance to the audit process. Other topics will include analysis and testing of internal control, substantive testing, and accounting research. 3 credits
Major: ACC or BUS and ACC 210 or Minor: ACC and ACC 210
ACC 401Intermediate Managerial Accounting & Data Analytics3
The course is designed to build upon the principles and concepts in an introductory managerial accounting course with a focus on applied skills. This course will review business planning, performance evaluation, cost flows, setting and achieving targets in a customer domain, and strategic cost management. This course will also examine the ethics associated with managing a large and complex organization. Lastly, this course will provide an overview of data analytics as it pertains to managerial accounting, auditing, and taxation. 3 credits
ACC or BUS major or ACC minor; BUS 215 ; ACC 214 ; and ACC 313
ACC 403Accounting Information Systems3
This course provides a foundational understanding of Accounting Information Systems (AIS) and their role in supporting organizational decision-making, control, and operations. Topics include transaction processing, enterprise resource planning (ERP) systems, systems documentation, relational databases, internal controls, confidentiality, privacy, and system integrity. Students will also apply these concepts to key business processes such as the revenue, expenditure, and production cycles to analyze how information systems enhance efficiency, reliability, and control. 3 credits
