21 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 1301Introduction to Financial Literacy3
Credits: 3 hrs This course introduces basic concepts of financial literacy. Students will increase awareness of how emotional decision-making and manipulative messaging of marketers, the media, family, and peers affect financial behavior. The concepts learned will help students to be informed and prepared to be effective managers of financial resources, as well as to avoid emotional pitfalls and understand the costs and benefits of financial decisions.
Credits: 3 hrs The course introduces the basic financial accounting process and underlying principles pertaining to the preparation and interpretation of financial statements for use by stockholders, investors, creditors, government, and other external decision makers.
Credits: 3 hrs The course introduces the managerial accounting process and concepts pertaining to the preparation and interpretation of requisite accounting reports for planning, control, performance evaluation, and other management decisions within entities.
Credits: 1.5 hrs This course introduces students to various accounting and financial reporting systems for nonprofit organizations. Topics discussed include accounting for contributions, fundamentals of financial statement analysis, investments and financial instruments, budgeting, budget controls, and ethics and values.
Credits: 3 hrs This course introduces the principles underlying taxation and examines in detail the relationship between taxes and the accounting function. Emphasis is on tax technicalities, tax liability computations, and tax problems faced by sole proprietorship and the individual taxpayer.
Credits: 3 hrs This course concentrates on the nature of financial reporting in the United States and generally accepted accounting principles. Topics covered include cash, receivables, inventories, property, plant and equipment, intangibles, current liabilities, bonds, and stockholders’ equity. While the course focuses on the recording of transactions and ultimately the preparation of an Income Statement, Balance Sheet, and Statement of Cash Flows, it also exposes students to cases that deal with ethics, applying technical judgment, and internet research. The student is exposed to the history and body of theory that has led to the development of generally accepted accounting principles. Topics covered include receivables, investments, inventory, property, plant and equipment, intangibles, and basic financial statements.
Credits: 3 hrs This course is a continuation of Intermediate Accounting I (ACC 3316) and covers the more complex financial reporting issues not addressed in Intermediate Accounting I. Topics covered include inventory valuation issues, revenue recognition, investments, deferred taxes, pensions, leases, earnings per share, accounting changes and error analysis, disclosure, and statement of cash flows. While the course focuses on the recording of transactions and ultimately the preparation of financial statements, it also exposes students to cases that deal with ethics, applying technical judgment, and internet research.
Credits: 3 hrs The course concentrates on an in-depth study of cost concepts and cost classifications, various costing systems, cost allocation methods, and cost control tools for managerial decision making.
ACC 3320Accounting for Management Decision-Making3
Credits: 3 hrs This course concentrates on the application of accounting information in making business decisions. Focus is on the conceptual background and analytical tools necessary to understand and interpret financial statements and the applications of accounting information in planning and control of organizations.
ACC 3321Accounting for Governmental, Health Care, & Other Not-for-Profit Organizations3
Credits: 3 hrs This course introduces accounting concepts, principles, and procedures pertaining to the government, health care, and other not-for-profit organizations.
Credits: 3 hrs The course introduces various elements of subsystems of accounting information systems in manual and computerized accounting environments and principles pertaining to the design, implementation, and evaluation of systems for processing accounting information.
ACC 3330Forensic Accounting and Fraud Investigation3
Credits: 3 hrs This course focuses on fraud principles that relate to asset misappropriation, corruption and fraudulent financial statements. Emphasis is placed on the examination and review of major fraud schemes, investigate strategies and controls used to detect and prevent fraud in an organization.
Credits: 3 hrs A business internship (ACC 3391, ACC 4391, BUA 3391, BUA 4391, ECO 3391, ECO 4391, FIN 3391, FIN 4391, MIS 3391, MIS 4391, MGT 3391, MGT 4391, MKT 3391, MKT 4391) is defined as an academically-sponsored, career-related work experience for which projects, research papers, presentations, reflective journals, and/or evaluations will be required by faculty for reporting/grading purposes. Business internships may be paid or unpaid opportunities. Students may take a maximum of six (6) credit hours of business internships regardless of prefix during matriculation, i.e., two different experiences. An internship requires a minimum of 120 contact hours per semester. Internships are counted as elective credit and cannot be substituted for required courses.
Junior standing, ACC 2316 , ACC 2317 , BCO 2311 or another Level II written communications course, ECO 2311 and ECO 2312 , good academic standing with no violations of the academic integrity code, grade-point average of 2.50 or higher.
ACC 4000Accounting Independent Study1-3
Credits: 1-3 hrs This course is designed to give students opportunities to broaden basic knowledge and skills relating to accounting practices and concepts. Students work independently under the guidance of specified departmental faculty members. Study may involve basic research projects, comprehensive reading arrangements, field studies, and participation in special seminars, workshops or other similar experiences.
Senior standing, instructor and Accounting Department chair approval.
ACC 4317Income Tax Accounting II3
Credits: 3 hrs This course is a continuation of Income Tax Accounting I. It proceeds from individual and proprietorship income tax calculations and principles for partnerships, corporations, estates and trusts.
Credits: 3 hrs This course is a continuation of the Cost Accounting course. The course focus is on advanced cost analysis, cost management, and performance measurement. Topics covered include cost accounting for world-class manufacturing, total quality control and management, theory of constraints, target costing, revenue variances, transfer pricing, and application of quantitative tools and techniques for cost control and management.
Credits: 3 hrs This course introduces students to the concepts and standards currently employed in financial statement audits in the United States. The primary emphasis is on the auditor’s decision- making process, evidence accumulation, evaluation, and reporting. Topics covered include the auditing profession, audit process, application of the audit process, and completion of the audit.
ACC 4327Consolidation and Not-for-Profit Accounting3
Credits: 3 hrs This course will provide a detailed examination of using the equity method of preparing consolidated financial statements for organizations consisting of parent companies and subsidiaries. This course also studies the tracking of expenditures and related accounting issues involving not-for-profit businesses.
Credits: 3 hrs The international accounting environment, foreign currency transactions, translation of foreign financial statements, and ethical accounting/auditing concerns will be addressed in this course. An in depth examination of the ethical climate for accounting will be made with analysis of legislation and standards designed to curtail unethical behavior. Ethical standards used in various countries will be compared and the impact of these ethical differences on multinational firms’ controls and accounting statements will be studied.
Credits: 3 hrs A business internship (ACC 3391, ACC 4391, BUA 3391, BUA 4391, ECO 3391, ECO 4391, FIN 3391, FIN 4391, MIS 3391, MIS 4391, MGT 3391, MGT 4391, MKT 3391, MKT 4391) is defined as an academically-sponsored, career-related work experience for which projects, research papers, presentations, reflective journals, and/or evaluations will be required by faculty for reporting/grading purposes. Business internships may be paid or unpaid opportunities. Students may take a maximum of six (6) credit hours of business internships regardless of prefix during matriculation, i.e., two different experiences. An internship requires a minimum of 120 contact hours per semester. Internships are counted as elective credit and cannot be substituted for required courses.
ACC 3391 , BUA 3391 , ECO 3391 , FIN 3391 , MIS 3391 , MGT 3391 , or good academic standing with no violations of the academic integrity code; grade-point average of 2.50 or higher.
Source: Winston-Salem State University's catalog, linked per course · table learning_unit · CourseShelf publish 61
