20 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
This course presents accounting principles, concepts, processes, and systems used in the recording of business transactions and the development of basic financial statements. Emphasis is placed on understanding the detailed elements of the financial statements and learning how the business transactions impact the creation of the balance sheet, income statement, cash flow statement, and owner’s equity statement. Topics include the basic structure of accounting (transaction analysis, recording, and reporting), and elements of financial statements (assets, liabilities, equity, income, and expense). Readiness Level II.
Completion of MTH100 with a minimum grade of “C-” or Mathematics
ACC 102Principles of Managerial Accounting3
This course provides an understanding of how accounting information is used by managers and other decision makers for planning, directing, motivating, and controlling a company’s current and future operations. Topics include financial statements analysis for investment and credit decisions, financial statement reporting for a manufacturing firm, cost-volume-profit analysis for profit planning and formalizing budgets, and actual versus budget comparisons for controlling costs. Ethical behavior in business activities is emphasized.
An introductory course in the federal taxation of the individual taxpayer. Emphasis on hands-on preparation of tax forms and schedules. Includes coverage of those provisions of tax law most frequently encountered in the personal and professional life of an individual. Topics include filing requirements, gross income inclusions and exclusions, tax deductions, tax credits, and investment gains and losses. January term as needed.
This is the first of a two-course teaching of intermediate-level financial accounting topics, encompassing the theory and application of professional standards for external reporting by commercial entities. Topics include the theoretical framework of financial accounting, detailed financial statements, current assets, long-term assets, and accounting for time value of money.
This is the second of a two-course teaching of intermediate-level financial accounting topics, which continues the study of the theory and application of professional accounting standards for external reporting by commercial entities. Topics include current liabilities, long-term liabilities, stockholders’ equity, revenue recognition, and accounting for certain expenditures such as income taxes, leases, pensions, and post-retirement benefits.
Emphasis on the use of accounting date. A consideration of how accounting information can be interpreted and used by management in planning and controlling business activities. Insight into the use of accounting data in planning for the future, controlling operations, and making routine and non-routine decisions. Note: ACC 230 may not be taken by the student with a major or a minor in Accounting.
This course provides students with a strong foundation of skills that are needed to become proficient in creating and interpreting data using data analytic tools and techniques.
Final segment of the three-part intermediate progression. Topics include investments, revenue organization, deferred taxes, leases, pensions, accounting changes, and statement of cash flows. Fall.
This course covers principles and procedures for planning, controlling, and product costing in a manufacturing environment. Topics include cost-volume-profit analysis, job costing, process costing, budgeting, and cost allocation.
Principles and operation of fund accounting, financial reporting, budgetary control, and auditing for effective financial administration of state and local governments and non-profit entities. Fall, even years.
The objectives of this course include the examination of business systems as viewed by the profession of accounting. Computers are used to apply the basic principles and procedures of accrual accounting to accumulate and communicate information to officers controlling the activities of the enterprise. Computer accounting applications include general ledger, accounts payable, accounts receivable, invoicing, payroll, inventory, and job costs.
Focuses on the accounting issues that arise from business combinations. Special attention is given to the consolidation process at the date of acquisition or merger, the results of operations in the year of that transaction, and the results of operations and the financial position of the consolidated entity in subsequent years. Other topics include partnerships and foreign-currency transactions. Spring, even years. ACC 420. Auditing. 3. Examines the CPA’s role in external financial statement auditing. Attention is given to the legal environment surrounding the audit process, risk analysis, audit planning, internal control, statistical and non-statistical sampling, evidence gathering, and reporting. Course may include a computerized audit case study. Fall.
This is the first of a two-course study which focuses on the application of the laws surrounding individual taxation in the United States. Emphases are placed on applying the tax laws and utilizing the tax formula to successfully calculate the taxpayer’s tax liability or refund. Coursework includes areas such as the history and development of income taxation, income sources, standard and itemized deductions, exclusions, gains and losses, and tax credits.
ACC 440Federal Income Taxation – Corporate Partnerships3
This is the second of a two-course study which focuses on the application of the tax laws for corporations and partnerships in calculating an organization’s tax liability. Coursework emphasizes how to determine the tax impact for business transactions related to the treatment of purchasing and disposing of property, unique accounting periods and methods, certain capital structures, and partnership distributions.
This course focuses on the accounting issues that arise from business combinations. Special attention is given to the consolidation process at the date of acquisition or merger, the results of operations in the year of that transaction, and the results of operations and the financial position of the consolidated entity in subsequent years. Other topics include partnership accounting, governmental and non-profit accounting, and foreign currency transitions.
Individual research problems in the theory and/or the practice of accountancy, chosen by the student, with the approval of the sponsoring faculty member and the Dean of the School of Business. Note: Also listed as ACC 481 for one semester hour and ACC 482 for two semester hours credit.
This course is an examination of the CPA’s role in external financial statement auditing. Attention is given to the legal environment surrounding the audit process, risk analysis, audit planning, internal control, statistical and non-statistical sampling, evidence gathering, and reporting. Course may include a computerized audit case study. Courses of Instruction: General Business
