North Carolina State University at Raleigh · Courses
ACC
69 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 200Introduction to Managerial Accounting ()3
Analysis of accounting data that are useful in managerial decision making and in the control and evaluation of the decisions made within business organizations. An introduction to basic models, financial statement 07) analysis, cost behavior analysis and cost control procedures. Typically offered in Fall, Spring, and Summer
Financial reporting concepts, the accounting information generating process, reporting practices, financial statement preparation, and the interpretation and analysis of financial statements. Basic accounting principles and concepts, the accounting cycle, income measurement, and internal controls. Typically offered in Fall, Spring, and Summer
The course focuses on the fundamental concepts of individual income taxation. It is suitable for business and nonbusiness students. Students will apply tax law learned in the course to a real world setting by conducting tax research and preparing actual income tax forms and returns. Typically offered in Spring and Summer
ACC 280Survey of Financial and Managerial Accounting3
4 ACC 295 Special Topics in Accounting 1-6 3 ACC 310 Intermediate Financial Accounting I 3 4 ACC 311 Intermediate Financial Accounting II 3 3 ACC 330 An Introduction To Income Taxation 3
Presentation of accounting material at the 200-level not normally available in regular course offerings, or offering of new courses on a tria basis. Course may be taken multiple times only if topic is different. Typically offered in Fall, Spring, and Summer
This course introduces the conceptual framework of financial accounting and process of developing professional standards along with the foundations of accounting and reporting systems. Students are provided an in-depth analysis of the income statement, the balance sheet, the statement of cash flows, and the reporting process. The course also covers measurement and reporting issues for major categories of assets on the balance sheet. Typically offered in Fall, Spring, and Summer
A continuation of topics introduced in Intermediate Financial Accounting I [ACC 310]. Topics include the Statement of Cash Flows, the Statement of Stockholders Equity, accounting for investments in equity and debt securities, liabilities, leasing, pension and post-retirement benefit plans deferred income taxes, revenue recognition, and various forms of stock- based compensation plans. Typically offered in Fall, Spring, and Summer
Basic income tax principles and procedures (including research and planning) with an emphasis on all types of entities and business transactions. Exposure to a range of tax concepts within the framework of financial reporting. Typically offered in Fall and Spring Graduate Catalog 893
Accounting is an information system that supports business processes and decision-making through record-keeping, reporting, and control. This course covers transaction cycles, related internal controls, and the use of computer applications (Microsoft Excel and Access, SAP, and Sage 50) to collect, organize, analyze, and report accounting data. Students will design, develop, and implement a database in this course. Typically offered in Fall, Spring, and Summer
Conceptual framework of how businesses work, value generation and reporting. Interpretation of financial statements and their use in valuation of the firm. ST 372) Typically offered in Fall and Spring
ACC 210, FIN 320, and (ST 350 or ST 312 or ST 370 or
ACC 420Cost Accounting for Effective Management (3
hours) Cost Accounting for Effective Management focuses on the development and use of managerial accounting information in planning, control, and decision making activities and in designing and implementing business strategies. Integration of performance measurement and cost control with corporate strategy. l
Introduction to auditing practice and theory. Focuses on developing skills for interpreting business strategies and identifying related business risks that may impact the risk of material misstatement in financial statements, describing internal control solutions to those risks, identifying evidential sources, and designing strategies to provide assurance about the financial statements, internal control over financial reporting, and other business information. ST 350, or ST 312, or ST 370, or ST 372) Typically offered in Fall and Spring
An overview of the theory, practice, and design of internal audit activities Examine industry standards and the professional practices of the internal audit. Evaluate risk and controls related to operations, information technology, fraud, and compliance. Design and manage assurance activities. Assess audit evidence and communicate engagement results. Typically offered in Fall and Spring
Engage in completing an engagement to learn about organizational business cycles and the skills of managing accounting activities by applying analytical, problem-solving, and communication skills. Acquire skills for managing the audit engagement cycle to formulate the objectives, scope, plans, and programs for an independent, objective assurance engagement. Typically offered in Fall and Spring
ACC 453Introduction to Academic Research in Business and
Economics (3 credit hours) An introduction to academic research in business, with an emphasis on accounting, economics, and finance. Students will be introduced to basic methods for performing academic research including experiments, archival analysis, and surveys. Students will learn to read and critique social science research. The course explores seminal and contemporary research in business and economics using a variety of methods and topics. Typically offered in Fall only
ACC 458Accounting Analytics: From Data to Decisions (3
hours) In this course, students will explore and integrate the power of data analytics to tackle real-world business challenges. Through analyzing scenarios grounded in authentic business problems and datasets, students will journey through the full analytics lifecycle, encompassing the articulation of business problems, data curation, analysis, and decision- making. Students will learn to identify and elucidate business problems amenable to analytics solutions, incorporating AI to provide innovative insights. A critical part of the course involves evaluating the impact of these advanced analytic methods on business outcomes, ensuring students can effectively communicate the significance of their findings and the potential benefits to the business "bottom line". Typically offered in Fall and Spring
Accounting and reporting for state and local governments, including budgeting and financial analysis. Accounting for nonprofit organizations emphasizing voluntary health and welfare organizations. Typically offered in Fall only
Detailed investigation of topics of particular interest to advanced undergraduates under faculty direction on a tutorial basis. Credits and content determined by faculty member in consultation with the associate department head. Individualized/Independent Study and Research courses require a "Course Agreement for Students Enrolled in Non- Standard Courses" be completed by the student and faculty member prior to registration by the department. Typically offered in Fall, Spring, and Summer
A full-time accounting-related professional internship. Participants will communicate with instructor weekly over the course of the internship to discuss progress and insights. A post-internship paper is also required. Internships may vary in duration from 8 to 15 weeks. Individualized/ Independent Study and Research courses require that a Course Agreement for Students Enrolled in Non-Standard Courses be completed by the student and faculty member prior to registration by the department. This form can be obtained from the Accounting department or from the Poole Office of Undergraduate Programs. type. Restricted to accounting majors and minors. Departmental approval required. Typically offered in Fall, Spring, and Summer
Completion of ACC 310 and ACC 311, subject to internship
ACC 501Financial Accounting for Decision Makers ()1
Methods used by accountants record to economic events such as operating, investing, and financing activities, in the income statement, balance sheet, and statement of cash flows. Analysis of financial statements and disclosures. Impact of accounting standards and managerial incentives on the financial reporting process. Restricted to MBA students. Typically offered in Fall, Spring, and Summer
ACC 502Managerial Accounting for Decision Makers (1
hours) Foundational knowledge in managerial accounting for decision making. Internal uses of accounting information for decision making within the organization. Identification of revenue and cost information to conduct break-even analyses, assign product costs, complete operational budgets, assess performance, and complete other management decision-making processes. Restricted to MBA students. Typically offered in Fall, Spring, and Summer
A study of law and regulation as a structure in which to develop business goals and strategies. Students will examine those elements of law and regulation that are a context for ethical business behavior. Students will also study the provisions oflaw and regulation including case-law that must be followed as a part of the strategic planning process and in the process of implementing business methods and procedures. Typically offered in Spring only
A study of how accounting and operating information is used in management planning and decision making. Students will apply advanced costing models and design and evaluate management decision making information systems. Topics will include issues that are appropriate for consideration by executive management and the board of directors. Typically offered in Spring only
A study of the tax consequences of business, financial, and personal wealth-planning transactions. Students will examine the economic or legal context of transactions along with the non-tax motives of the transacting parties. The course will consider the efficiency of tax strategies in terms of their impact on net cash flows and other financial reporting effects. Typically offered in Fall only Graduate Catalog 895
This course will primarily provide you with the skills needed to prepare and understand a corporate income tax provision. You will gain firsthand experience in reading and evaluating an income tax footnote as provided in a company's Form 10-K so as to gain an understanding of their income tax positions, effective tax rate, deferred taxes, and other pertinent tax information. In addition, you will learn the detailed tax technical rules related to the recognition of income and the deduction of business expenditures in a corporate environment. Typically offered in Fall only
A study of how business strategies use information technology (IT) as an efficient enabler of redesigned core business processes. Students will focus on how the use of IT affects risk management by eliminating certain risks and introducing others. Students will examine IT control solutions used to address IT risks and will address issues affecting assurance engagements related to IT systems. Typically offered in Fall only
Foundational knowledge in ERP systems: industry terminology, technical details, business process redesign and process mapping, and the ERP life cycle (planning, package selection, implementation, and maintenance). Hands-on with SAP ERP system (accounting, sales and distribution, purchasing and inventory management, warehousing, and production). Additional hands-on with SAP Cloud Analytics for data visualization and UiPath robotic process automation (RPA) software. Course required along with MBA526 in order to earn the SAP University Alliances Certificate. Typically offered in Fall and Spring
Advanced SAP is structured around a configuration case made available through the SAP University Alliances. The course provides instruction on how to configure a blank/relatively empty SAP client into the following SAP modules: Financial Accounting (FI), Controlling (CO), and Materials Management (MM); Production Planning (PP) or Sales and Distribution (SD). After completing configurations and entering master data, students will test their work by executing SAP business processes . Upon completion of this one credit hour course (and MBA 515), students will receive the SAP University Alliances Certificate. Typically offered in Fall and Spring
ACC 544Business Process Management for the Accounting
Professional (3 credit hours) The course is a "hands-on" process management context how transactions flow through the enterprise to manage, measure, and report performance and how the consequences of design and system alternatives may enhance performance. Masters of Accounting Majors Only Typically offered in Spring only
Organizational managers and board members recognize the importance of effectively managing information technology (IT) assets - to meet business objectives and to thoughtfully manage IT related business risks. This course examines the key principles related to auditing information technology processes and related controls, and is designed to meet the increasing needs of audit, compliance, security, and risk management professionals. There are no required prerequisites for this course, however, it is helpful to have had ACC540. R: PCOM Graduate Students Typically offered in Spring only
Integrated approach to managing the risks that can prevent an organization from achieving its objectives, both financial and non- financial. Core elements of an effective enterprise risk management process. Links to management strategy. Risk assessment methodologies. Typically offered in Fall only
ACC 572Reporting for ESG (Environmental, Social and
Governance) (1 credit hours) Explores the history of reporting on ESG (environmental, social and governance) metrics, current state of reporting on ESG, sources for guidance/standards for reporting on ESG, structures needed to support ESG reporting and developing a business case for reporting ESG metrics. Typically offered in Fall, Spring, and Summer
This course explores the use of data analysis techniques and tools that are useful for organizing and categorizing large volumes of information for use by executives to make strategic business decisions. The course exposes students to various Excel techniques through a business case to support management's decision making and focuses on how data analysis can be used to inform management and the board about top strategic risk issues. Typically offered in Fall and Spring
ACC 582Forecasting and Scenario Planning Using Monte Carlo
Simulation (1 credit hours) This course explores how forecasting and scenario planning are used to support management's decision making. The course focuses on how data analysis techniques and tools are useful for organizing and categorizing large volumes of information for use by executives to make strategic business decisions and it exposes students to Monte Carlo Simulation and Optimization techniques to support strategic business decisions. The course then focuses on communicating this information to inform management and the board about top strategic risk issues. Typically offered in Fall and Spring
ACC 583Communicating Risk Information Using Tableau (1
hours) This course provides an introduction as well as hands-on experience in data visualization. It introduces students to design principles for creatin meaningful displays of quantitative and qualitative data to facilitate managerial decision-making. Students develop an understanding of the fundamentals of communication and alignment around concepts that are required for effective data presentation and it provides an overview and develop an introductory level of competency on the use of the Tableau software tool that can be used for data visualization. Typically offered in Fall and Spring
Course objectives dependent upon unique circumstances motivating offering of course. Timely curriculum innovation the primary motivation. Departmental consent required. Typically offered in Fall and Spring
Presentation of material not normally available in regular courses offerings or offering of new courses on a trial basis. Typically offered in Fall, Spring, and Summer
Knowledge and skills needed to advance professional accounting career. Strategic communication of self and ideas in professional and classroom settings. Diagnosis of organizational culture. Impression management and appropriate business behavior. Leadership of individuals, group dynamics, and team building. Typically offered in Fall only 2026-2027 Undergraduate Catalog 1907
hours) This course provides students with practical experience in various technical aspects of accounting, such as auditing, taxation, financial accounting, and reporting. The course will work with the student's employer or business/nonprofit partner to apply hands-on experience for variable course credit. The student work experience will be in cooperation with an entity external to the institution, generally under the supervision of an employee of the given external entity. Typically offered in Fall, Spring, and Summer
ACC 605Excel Essentials: A New Professionals Guide to
Spreadsheet Fundamentals (3 credit hours) This course is part of the AICPA-NASBA Experience, Learn and Earn g Program. Excel Essentials: A New Professionals Guide to Spreadsheet Fundamentals will provide non-degree credits contributing to the semester hour requirement for the Certified Public Accountant (CPA) certification/licensure. R: Undergraduate Degree in Accounting; Non-Degree Students Only Typically offered in Fall, Spring, and Summer
ACC 607Communication Strategies for Accountants (3
hours) This course is part of the AICPA-NASBA Experience, Earn and Learn Program. In the highly complex and technical accounting world, professionals must communicate accurately and concisely with clients and regulatory agencies. This course provides a comprehensive look at communication strategies, styles, and techniques, both written and oral, that will benefit an accounting professional. R: Undergraduate Degree in Accounting; Non-Degree Students Only Typically offered in Fall, Spring, and Summer
ACC 610Advanced Topics in Financial Accounting and
Reporting (3 credit hours) This course is part of the AICPA-NASBA Experience, Learn and Earn Program. Advanced Topics in Financial Accounting and Reporting will provide non-degree credits contributing to the semester hour requirement for the Certified Public Accountant (CPA) certification/licensure. R: Undergraduate Degree in Accounting; Non-Degree Students Only Typically offered in Fall, Spring, and Summer
Advanced topics not otherwise included in curriculum by advanced graduate students on a tutorial basis. Determination of credits and content by participating faculty in consultation with Director of Graduate Programs. Departmental consent required Typically offered in Spring only
ACC 635Topics in Advanced Taxation for the Accounting
Professional (3 credit hours) This course is part of the AICPA-NASBA Experience, Learn and Earn Program. Topics in Advanced Taxation for the Accounting Professional will provide non-degree credits contributing to the semester hour requirement for the Certified Public Accountant (CPA) certification/ licensure. R: Undergraduate Degree in Accounting; Non-Degree Students Only Typically offered in Fall, Spring, and Summer
Professionals (3 credit hours) This course is part of the AICPA-NASBA Experience, Learn and Earn Program. Topics in Advanced Auditing for Accounting Professionals will provide non-degree credits contributing to the semester hour requirement for the Certified Public Accountant (CPA) certification/licensure. R: Undergraduate Degree in Accounting; Non-Degree Students Only Typically offered in Fall, Spring, and Summer
