17 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.
Basic Accounting concepts and procedures used in the preparation of financial reports issued to stockholders, creditors and managers of business enterprises. Open only to Juniors and Seniors not majoring in the Schools of Business. Cannot be substituted for Accounting 111.
The overall goal of this course is to provide students with an introduction to the theory and procedures underlying financial accounting and reporting. The fundamentals of financial statement analysis will be introduced in an effort to emphasize what the numbers in these financial statements mean and why they matter. Areas of emphasis include the preparation of and theoretical foundation for the financial statements l (i.e., the income statement, the balance sheet, the statement of retained earnings, and the statement of cash flows), the accounting process, and the measurement and reporting of cash, receivables, inventory, property, plant, and equipment, intangible assets, short- and long-term liabilities, and stockholders’ equity. P-Sophomore standing.
This course involves the study of data analytics and its applications in accounting contexts, with an emphasis on data preparation, modeling, analysis and interpretation, and visualization. The course will place heavy emphasis on the use of Microsoft Excel to support accounting analysis and decision making. Other software packages to be explored include Tableau, Alteryx, and Power BI. P—ACC 111 or equivalent.
Study of the conceptual framework underlying financial accounting in the United States as well as the financial accounting standards setting process and the basic corporate financial statements. Financial accounting and reporting issues associated with receivables, inventories, property, plant, and equipment, and intangible assets are also examined. P-minimum of C in ACC 111.
Examination of financial accounting and reporting issues associated with current liabilities and contingencies, long-term liabilities, stockholders' equity, dilutive securities and earnings per share, income taxes, pensions, and postretirement benefits, leases, financial statement errors, and the statement of cash flows. P-Minimum of C in ACC 211.
Study of the concepts fundamental to management accounting which aid in decision-making, performance evaluation, and planning and control. The topics covered include product costing systems, budgeting, differential and breakeven analysis, responsibility accounting, cost allocation, and management accounting reports. P-Minimum of C in ACC 111.
Review of legal and accounting concepts associated with the federal taxation of personal income. Topics examined include the regular and alternative minimum tax models as well as gross income, capital gains, property transactions, deductions, and credits. P- Minimum of C in ACC 111 or prerequisite override required.
se A comprehensive study of business combinations, the equity method of accounting for investments in common stock, and consolidated financial statement preparation. Also covered are accounting theory as applied to special problems such as accounting for partnerships and international accounting issues including foreign currency financial statement translation. In addition, government and nonprofit accounting are introduced in this course. P-ACC 211 and 212 with a grade of C or better.
Provides students with advanced exposure to topics in cost structure management, planning, control, and decision making. Primary emphasis is placed on developing students' appreciation for how financial modeling and strategic analysis work together in unified decision making. To develop students as financial leaders, the foundation of the course will be the Information Value Chain promulgated by accounting academic researchers (e.g. Blocher 2009) and accounting practitioner organizations (Institute of Management Accountants). P-ACC 221 with a grade of C or better.
Review of federal taxation principles associated with the organization, operation, and dissolution of corporate partnership and tax exempt organizations. Introduction to federal estate and gift taxes and to income taxation of trusts and estates. P—ACC 237 or equivalent.
Study of the design and operation of accounting systems including the revenue, expenditure, and administrative transaction cycles. Emphasis is on the necessary controls for reliable data. P-BEM 251, and a minimum of C in ACC 211; or prerequisite override required.
Examination of basic auditing concepts and practices, and the auditor's professional responsibilities. Emphasis is on auditing standards and the auditing procedures commonly used in public accounting. P-minimum of C in ACC 211; C-ACC 351; or prerequisite override required.
Directed study in specialized areas of accountancy. P-Prerequisite override required.
Professional accounting field work, under the direction of a faculty member. Students gain relevant practical experience which builds on prior coursework and provides an experiential knowledge base for coursework. Pass/Fail. P-ACC 390. C-ACC 392.
Accountants - Internship Practicum or ACC 393 Professional and Ethical Responsibilities of Accountants - Case Study Practicum
Accountants - Case Study Practicum ACC 391 is strongly recommended.
Source: Wake Forest University's catalog, linked per course · table learning_unit · CourseShelf publish 61
