32 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 143Tax Practicum1
This course is a supervised work experience in tax return preparation and tax advocacy that mirrors tax practice in the profession. Students undertake an intensive course preparing tax forms for individuals and must successfully pass the IRS VITA volunteer tax prepare exam. Students then are responsible for maintaining the professional requirements of the Free Tax Preparation Program. Professional skills are emphasized. Repeatable once for an additional 1 credit.
Financial statement communication, information processing, measuring business income. Measurement and analysis of gross margin, short-term and long-term liabilities, cash flow.
In this course, students explore the features and functionality of accounting software. Students will produce reports, especially those related to the accounting cycle, from recording transactions all the way through preparing financial statements and exporting data for further analysis.
This is an introductory survey course, touching on nearly all of the areas of forensic accounting. The course begins by reviewing the history, accreditation bodies, and certifications in forensic accounting. Financial statement fraud, employee fraud, tax fraud, money laundering, and the litigation issues related to these crimes are examined. Specialty areas of forensic accounting such as cybercrime, economic damages, and business valuation will also be introduced. Same as ACC 563
Integration of accounting, auditing and fraud investigative skills. Resolution of accounting ‘irregularities.’ Use of auditing case studies for analyzing documents and internal controls, tracing funds, examining business interruption losses, and preserving and preparing evidence.
The primary objective of this course is to estimate firm equity value using financial statement information. Financial statement numbers will be interpreted in order to estimate future revenue, earnings, cash flow, and other value metrics. Financial statement information will also be used to recognize sustainable and transient earnings and cash flow components. The academic literature will be examined to showcase a number of prominent financial statement analysis strategies. Same as FIN 407
Guided experience in approved positions with cooperating organizations. Written assignments, periodic conferences, and evaluation statement required. Course may be repeated up to a total of 12 credits. Same as DSC 470 , ECN 470 , FIN 470 , MKT 470 , MGT 470 , RMI 470 , SPM 470 Pass/Fail Prerequisite(s); if any: Approval of Instructor
Update on current changes in pronouncements of the AICPA, FASB, SEC, and GASB and analysis of their effects on the contemporary accounting environment. Prerequisite(s); if any: Senior standing.
Introduction to financial statement communication, information processing, measuring business income, and introduction to use of accounting information for managerial decisions. Topics include financial statements, cash flows, budgeting, and performance evaluation. Meets with ACC 301 .
Study of federal tax regulations and their application to the taxation of the partnerships, corporations, estates, and trusts. Prerequisite(s); if any: Must be enrolled in the MBA in Professional Accounting program or have the permission of the Coordinator of Accounting Programs. Meets with ACC 345 .
HCA students are required to have competency in understanding and using their fiscal knowledge to make mindful decisions in health care organizations. The varied internal accounting processes are reviewed and analyzed.
This course covers the process flow of reporting financial transactions. Elements of an accounting system, internal controls over the financial reporting process, and the testing and recording of financial transactions, and documentation are examined. Business processes including inventory management, production cycle, accounts receivable, accounts payable, etc. are examined. Meets with ACC 307 .
The course is designed for the student to understand both the theory and practice of auditing. It will focus on the study of audit standards, the demand for auditing, regulatory, legal, and ethical influences on auditors. Other topics include: review of audit objectives, audit evidence, the control environment, and risk assessments. Meets with ACC 411
Accounting for equity investments including goodwill, merger accounting, and consolidated financial statements. Accounting for derivatives, partnerships, and other advanced topics. Meets with ACC 403 .
Decision models and methods for estimation and management of business costs, budgeting, activity-based cost systems, strategic cost management. Prerequisite(s); if any: Permission of Accounting Program Coordinator Meets with ACC 333
Financial reporting system for business entities; environment, information system, financial statements, current assets and liabilities, income measurement, long-term finance, shareholders’ equity, and taxation.
ACC 561Introduction to Forensic Accounting and Fraudulent Financial Reporting3
This course will develop the student’s understanding of what forensic accounting is. Students will also learn strategies for detecting and investigating common financial statement fraud schemes.
This is an introductory survey course, touching on nearly all of the areas of forensic accounting. The course begins by reviewing the history, accreditation bodies, and certifications in forensic accounting. Financial statement fraud, employee fraud, tax fraud, money laundering, and the litigation issues related to these crimes are examined. Specialty areas of forensic accounting such as cybercrime, economic damages, and business valuation will also be introduced. Same as ACC 363 .
