14 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 221Financial Accounting3
An introduction to financial accounting and how it is applied to financial statement preparation and analysis. The course explores basic financial accounting processes and systems from analysis of business transactions to the preparation of financial statements under US Generally Accepted Accounting Principles (GAAP) rules. The course moves through the accounting cycle of a merchandising business model, focusing on more advanced accounting practices, together with impacts on assets, liabilities, and the equity areas of the business. First semester.
A course that introduces students to the concepts and applications of managerial accounting. Students focus on analysis and recording of various manufacturing costs, cost-volume-profit analysis, preparation of financial statements for a manufacturer, product pricing and incremental revenue, creation of static and flexible budgets/reports, balanced scorecard and managerial decision making, standard costing systems, and evaluation of capital investments. Second semester. Prerequisites & Notes ACC 221.
A study of the principles and applications of the law pertaining to business situations, including the legal system and the legal environment of business, contracts, personal property, sales, negotiable instruments, agency and employment, business organization, risk-bearing devices, and real property. Second semester.
An introduction to theories of finance and their application to decision-making, along with an analytical approach to the study of financial problems in both profit and non-profit organizations. Emphasis is placed on asset management, return analysis, planning and forecasting, and budgeting. Second semester.
The first of two intermediate accounting courses that build on Accounting I and II by covering in detail topics that are essential to preparing, reading, understanding, interpreting, and using financial statements that are prepared in accordance with generally accepted accounting principles. It provides a comprehensive study of financial accounting theory and financial accounting reporting. Emphasis is on a deeper understanding of financial statements, earnings management, and the revenue/receivables/cash cycle. First semester. Prerequisites & Notes ACC 221.
The second of two intermediate accounting courses that build on Accounting I and II by covering in detail topics that are essential to preparing, reading, understanding, interpreting, and using financial statements that are prepared in accordance with generally accepted accounting principles. It provides a comprehensive study of financial accounting theory and financial accounting reporting. Emphasis is on a deeper understanding of financial statements, earnings management, and the revenue/receivables/cash cycle. Second semester. Prerequisites & Notes ACC 321.
An introduction to modern auditing theory and practice. The emphasis of the course is on audits by external auditors of financial statements, with some applicability to other types of audits. The course covers the auditing of different transaction cycles and accounts of a business, AICPA attestation standards and engagements, and AICPA compilation and review standards and engagements. The student obtains a working knowledge of what is required for a successful audit, the types of deficiencies that commonly lead to audit failure, and how to avoid these deficiencies. Either semester. Prerequisites & Notes ACC 221.
An advanced study of the principles and applications of the law, specifically designed for students in the accounting program. This course prepares the student for the CPA exam by focusing on legal entities and corporate management; securities regulation; contract law; sales and negotiable instruments; secured transactions; suretyship and creditors’ rights; agency, bankruptcy, antitrust, intellectual property, insurance, and employment law; alternative dispute resolution; and CPA legal liability. Second semester.
A course that provides the student with knowledge of federal income tax accounting and its application in preparing related federal income tax forms. Topics covered in the class include individual income tax return preparation, the basics of partnership taxation, the basics of corporate taxation, and tax administration and planning. First semester. Prerequisites & Notes ACC 221.
An introduction to business taxation. Topics include an overview of business taxation, computing business taxable income for both corporate and pass-through entities, consolidated tax returns, GAAP accounting for income taxes, business formations, and tax considerations. First semester. Prerequisites & Notes ACC 221.
A course that covers important topics associated with forensic and investigative accounting. Topics include fraud auditing, litigation support, valuation, cybercrime, and other key forensic topics. Students learn the principles and practices used by public accountants, internal auditors, and others used to examine financial and related information. First semester. Prerequisites & Notes ACC 221.
An examination of Accounting Information Systems (AIS) within an enterprise technology environments, focusing on risk assessment, internal control design, transaction processing, data integrity, and information assurance. Students analyze how digital systems support reliable financial reporting and explore emerging technologies affecting accounting information environments. Second semester.
An overview of finance and financial analytical tools and their application to different areas of investments and asset management. The course surveys different areas of finance and investments, including valuation, equity instruments, fixed income instruments, and their related markets and inherent risks. Building on the understanding of financial analysis and risk, the course covers theories of portfolio management. Students apply the skills learned in a real-world investment simulation. Either semester. Prerequisites & Notes ACC 221.
The accounting/finance internship includes developing a resume, interviewing for a position, and writing a paper on a subject related to accounting/finance. Both semesters and summer. Prerequisites & Notes Fulfillment of all core and concentration requirements and permission of instructor.
