35 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.
This course is designed to develop an understanding of the basics of accounting: what accounting information is, how it is developed, how it is used, and what it means.
Introduction to accounting. A study of the basic accounting equation, transaction analysis, and financial statements. PREREQ: MAT 1070 or higher mathematics course.
An introductory study of internal accounting with emphasis on cost analysis and budgeting. The course stresses the attention‑directing and problem‑solving function of accounting in relation to current planning and control, evaluation of performance, special decisions, and long‑range planning. PREREQ: C- or better in ACC 2270
Financial Reporting and Analysis I explores financial accounting theory with emphasis on the accounting cycle, the balance sheet, income statement, time value of money, revenue recognition, and receivables. The course considers the ethical and decision-making impacts of management’s financial accounting decisions in addition to the procedural aspects of financial accounting recognition and disclosure. During course projects, students will have the opportunity to solidify their knowledge of the accounting cycle by completing a manual set of accounting journals and related accounts. PREREQ: C- or better in ACC 2270
A continuation of ACC 3210, ACC 3220 Financial Reporting and Analysis II further explores financial accounting theory, with emphasis on inventories, fixed assets, financial investments, current liabilities, and bonds. The course considers the ethical and decision-making impacts of management’s financial accounting decisions in addition to the procedural aspects of financial accounting recognition and disclosure. The course also considers techniques for researching, analyzing, and interpreting financial statements and disclosures. PREREQ: C- or better in ACC 3210
A continuation of ACC 3220, Financial Reporting and Analysis III further explores financial accounting theory with emphasis on leases, pensions, deferred taxes, and equity items. It also examines how to report changes in accounting and concludes with a capstone chapter that revisits the cash flow statement The course considers the ethical and decision-making impacts of management’s financial accounting decisions in addition to the procedural aspects of financial accounting recognition and disclosure. The course also considers techniques for researching, analyzing, and interpreting financial statements and disclosures. PREREQ: C- or better in ACC 3220
Cost determination and analysis, cost control, and cost‑based decision making. Included are such topics as job order and process costing systems, application of factory overhead, and responsibility accounting. PREREQ: C- or better in ACC 2280
Students in this course will learn to think critically about how to communicate and interpret accounting data through the use of basic data analytic and visualization software. PREREQ: C- or better in ACC 2280
This course provides students with the opportunity to serve the local community by preparing federal and state individual tax returns for low-income taxpayers, nonresident taxpayers, and other students. Students will gain hands-on experience in the operation of a Volunteer Income Tax Assistant site. Upon successful completion of the course, students will be able to use tax preparation software, interview clients, research tax issues, and perform quality reviews of prepared income tax returns.
Basic concepts of accounting information systems including both computer based and manual systems. This course examines transaction processing systems with emphasis on internal controls and documentation, user support systems and systems development. Specific topics include spreadsheet functions, databases, etc. PREREQ: C- or better in ACC 3210
The course provides students with hands-on, further practical experience in applying accounting principles and techniques in real-world settings. The course is designed to bridge the gap between theoretical knowledge and professional practice, often involving collaboration with businesses, non-profits, or other organizations. PREREQ: ACC 4130 or permission of the instructor
This course explores federal income taxes applied primarily to individuals. The course is designed to improve student understanding of how the federal income tax laws affect our decisions, the economy and society; prepare students to conduct thorough tax research; develop students’ abilities to analyze tax situations in order to find alternate solutions; and communicate (through writing and speaking) those solutions to various clients. Particular emphasis is placed on the computation of tax liability and the ethical and legal guidelines of tax preparers and taxpayers. PREREQ: C- or better in ACC 2270
This course examines the taxation of entities, including C Corporations, S Corporations, Partnerships, and LLCs, with emphasis on tax planning and ethical issues related to the formation, operation, and expansion of Corporations. Students will explore a broad range of tax concepts and types of tax entities and the role of taxation in the business decision-making processes and transactions. Students will engage in tax research to solve complex problems while integrating other business fields of study. PREREQ: C- or better ACC 2270
This course is a continuation of the study of financial accounting. Topics covered in this course include Business Combinations and Consolidated Financial Statements, Partnership Accounting, International Accounting Issues, and Emerging Issues vital to the practice of accounting. PREREQ: ACC 3220.
This course addresses the basic concepts and processes underlying consolidations of business financial statements; focuses on financial reporting of state and local government, including key areas that are vulnerable to misstatement or fraud; and covers financial reporting for nongovernment, not-for-profit entities, including key areas of concern for misrepresentation and fraud. PREREQ: C- or better ACC 3210 and 3220
Study of accounting principles unique to not‑for‑profit organizations as prescribed by generally accepted accounting principles and the Governmental Accounting Standards Board. PREREQ: A “C” or better in ACC 2280 .
Students will engage in the study of the theory and application of generally accepted auditing standards used in the examination of financial statements. The role of internal control review, materiality, audit programs, and ethics are considered along with selected case studies. The following topics are explored in the course: the AICPA’s code of conduct; risk assessment methodology using the Audit Risk Model and analytical techniques; internal controls and the audit procedures necessary to determine their effectiveness; financial statement assertions; substantive auditing procedures for gathering evidential matter; fraud risk factors and the appropriate audit procedures to detect financial statement fraud; and auditors’ legal liability. PREREQ: C- or better in ACC 3210
This course examines the forensic accountant’s role in today’s business environment. Topic coverage includes, among others, financial statement analysis and analytic techniques, the forensic accounting legal environment, revenue and inventory fraud, fraud on reserves, fraud investigation and engagement processes, evidence collection and evidence types, interview and interrogation methods, the fraud report, litigation, and the recovery process, and financial statement fraud. PREREQ: C- or better in ACC 3210
This course is the study of accounting ethics and professional conduct in the accounting industry. Students evaluate accounting ethics research in relation to the development of the profession’s code of professional conduct. The course examines the major ethical systems that exist today enabling the student to develop a sound framework for ethical decision making. The course presents an in-depth analysis of various ethical cases, modern philosophies and ethical systems advocated for the accounting profession. Students examine system appropriateness in resolving accounting ethics dilemmas as they relate to the profession’s code of conduct. Methods include case study of past ethical issues in the practice of accounting, auditing, and related fields. PREREQ: C- or better in ACC 3210
A work experience in accounting operation of a business, or other approved entity, where the student, under academic and employer supervision, participates in actual accounting and managerial functions (at least 135 hours). Student must keep extensive diary of work experiences and submit frequent reports to academic supervisor. All internships, practica, and other external learning experiences are supervised by UNC Pembroke faculty, who also assign grades in the courses. Prerequisite includes a written proposal and consent of Department Chair. PREREQ: Written proposal and consent of Department Chair.
This course is an accelerated course designed for students with no accounting background or as a refresher course for students who desire to review accounting before enrolling in required MBA courses. A study of the basic concepts of accounting with an emphasis on the evaluation of transactions and the preparation and analysis of financial statements including their use in the management planning and control process. (This course will not count toward the 36 hours required for the MBA degree.)
This course addresses the role of research personnel and other clinicians in preventing financial (and other) fraud in scientific, technical, and engineering firms. The course includes an introduction to accounting principles, studies the role of internal control systems, and examines case studies of STEM firms facing significant internal control failures.
Federal income tax treatment of corporations, partnerships, estates, trusts, and profit and loss distributions to shareholders, partners, and beneficiaries. Introduction to wealth transfer taxes and family tax planning.
This course provides a thorough study of accounting for equity method investments, business combinations, and the preparation of consolidated financial statements for a parent corporation and one or more subsidiaries. The course examines several international accounting topics, including accounting for foreign currency transactions, accounting for hedges (risk transfer) of exposed foreign currency positions, conversion of foreign currency financial statements to US statements, and the movement towards harmonization of accounting standards worldwide. We will also thoroughly explore the use of and required accounting for various derivative securities.
A study of critical business decisions made, and tools used by chief financial officers (CFOs) in their executive management roles. Students will focus on managerial analysis tools (e.g., business plans, budgeting) and finance issues (e.g., funding alternatives, treasury, and cash management). The course will include management skills related to the CFO, such as negotiations, leadership, delegation, board interactions, etc.
The course introduces the student to management’s use of accounting data in the decision-making process. Topics covered include: Estimating Cost Behavior using both Linear Regression and Multiple Regression Analysis; Short-term Planning with Constraints on Resources; Information for Production and Control Analysis; Capital Budgeting and; Segment and Managerial Performance Evaluation. It is strongly recommended that students complete DSC 5100 prior to ACC 5500.
The course introduces the student to Federal tax planning strategies for business. Includes an overview of the Federal tax system, sources of tax law, guidelines for organizing and financing a business, tax incentives for capital investments, and other tax planning topics.
This course examines the prevention and detection of occupational frauds, including skimming, cash larceny, check tampering, register disbursement schemes, billing schemes, payroll and expense reimbursement schemes, non-cash misappropriations, corruption, and fraudulent financial statements.
Forensic accounting involves applying accounting knowledge to facts or hypotheses in legal cases. This course examines the accountants’ role in litigation support services of various types, issues related to the management of evidence when performing these services, and providing legal testimony. Specific topics include techniques for computing economic and commercial damages, computer forensics, cybercrime management, valuation services, and money laundering.
This course provides an overview of the examination of various types of information and data from various sources with regard to occurrences of financial crime. The examination of data from application systems or underlying databases (structured data) is explored as well as data taken from communication and office applications or from mobile devices (unstructured data). Identification and analysis of patterns that lead to the discovery of fraudulent activity is a key outcome. PREREQ: ACC 5550 and ACC 5551 or instructor’s permission
Current issues and regulation of the auditing profession; application of generally accepted auditing standards and determination of sufficient competent evidential matter, including analytical procedures and statistical sampling. Auditor ethics, other auditing services, government auditing, compilation, review, and other attestation services.
A study of applied data analysis with an emphasis on accounting and business settings. The course will focus on tools and techniques used to draw insights from and solve problems with data.
Independent study in an area of business administration of particular interest to a student under the direction of one or more faculty members. Students must submit detailed proposals for a directed study, detailing the proposed plan of study, research involved, dates for deliverables, final product to be produced and faculty who will be supervising. Proposals will be reviewed by a faculty committee to determine acceptance of the proposal.
This course will provide students with hands-on experience analyzing financial statements. Students will learn about the general tools, theoretical concepts, and practical valuation issues of financial analysis. By the end of the course, students should be comfortable using firms’ financial statements (along with other information) to assess firm performance and make reasonable valuation estimates.
Source: University of North Carolina at Pembroke's catalog, linked per course · table learning_unit · CourseShelf publish 61
