University of North Carolina at Greensboro · Courses
ACC
41 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 201Financial Accounting 3
Introduction to external financial statements of organizations, emphasizing the use of accounting information in making investment and other decisions. Addresses ethical considerations and role of financial reporting in society.
Introduction to internal accounting and reporting of organizations, emphasizing the use of accounting information used by management and other decision makers within the organization.
ACC 218Financial Statement Preparation and Disclosures 3
First financial accounting course for students desiring to pursue upper division accounting courses. Includes coverage of basic financial statement preparation, time value of money concepts, and techniques for accounting valuations.
Focuses on the conceptual framework underlying financial reporting by business enterprises, the processes by which authoritative accounting guidelines are promulgated, and the preparation, presentation, interpretation, and use of financial statements.
The second course in the two-course intermediate accounting sequence. Continues the examination of the preparation, presentation, interpretation, and use of financial statements.
ACC 349Financial Statement Analysis and Company Valuation 3
The objective of the course is to enhance a student’s understanding of the tools and techniques investors and creditors use to analyze financial statements. In addition, students will learn about the basic approaches to company valuation.
This course provides students with an opportunity to apply accounting knowledge in a business environment and to gain a better understanding of the accounting profession.
Tax structure and tax principles. Accounting principles and procedures related to tax accounting. Application of tax and accounting principles to specific problems.
Examines the nature of occupational fraud and abuse in organizations. Students will learn how and why occupational fraud is committed, how fraud can be detected, how fraud can be deterred, and how to proceed if fraud is suspected. Emphasis is placed on asset misappropriation schemes, corruption, and financial statement fraud.
Concepts underlying audit process, procedures used in external auditing, statistical application, preparation of audit programs, and reports. Use of audit software to conduct control risk assessment and substantive tests.
Individual study of an issue or problem(s) in accounting of particular interest to the student. Student must arrange time and course requirements with instructor prior to registration.
Subject
ACC
Type
course
Repeatable
May be repeated for credit with approval of Department Head.
Focuses on the conceptual framework underlying financial reporting by business enterprises, the processes by which authoritative accounting guidelines are promulgated, and the preparation, presentation, interpretation, and use of financial statements.
The second course in the two-course intermediate accounting sequence. Continues the examination of the preparation, presentation, interpretation, and use of financial statements.
Tax structure and tax principles. Accounting principles and procedures related to tax accounting. Application of tax and accounting principles to specific problems.
Concepts underlying audit process, procedures used in external auditing, statistical application, preparation of audit programs, and reports. Use of audit software to conduct control risk assessment and substantive tests.
Combined academic and work components allow students to gain experience in the professional field of accounting. Course supervised by a graduate faculty member and appropriate personnel of the approved organization.
Examines the nature of occupational fraud and abuse in organizations. Students will learn how and why occupational fraud is committed, how fraud can be detected, how fraud can be deterred, and how to proceed if fraud is suspected. Emphasis is placed on asset misappropriation schemes, corruption, and financial statement fraud.
ACC 641Advanced Study in Business Analysis and Reporting 1
In-depth study and review of accounting and business analytics as it relates to assurance and advisory services and financial and operations management.
Theory and practice associated with business combinations, consolidated financial statements, partnerships, international operations, bankruptcy and other accounting topics related to specialized accounting entities.
The principles of entity taxation associated with corporations, S corporations, and partnerships. Focuses on a life-cycle approach of tax accounting for these tax entities recognized in the U.S., focusing on issues such as formation, operation, and distributions of corporations.
ACC 656Taxation of Flow-Through Business Entities 3
Federal taxation of business transactions affecting flow-through business entities, including partnerships, S corporations, limited liability companies and their owners.
Explores legal issues in contract and sales law, negotiable instruments, agency, and business associations and at the same time considers ethical and managerial issues involved when these legal issues arise.