ACC 199Experimental Course1-4
Experimental course.
- Subject
- ACC
- Credits (min)
- 1
- Credits (max)
- 4
- Credit unit
- Semester Hours
- Type
- course
- Edition
- 2026-2027
- Catalog
- 2026-2027 Westminster College Catalog
- Source
- catalog.westminster.edu
Westminster College · Courses
ACC
25 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 201Principles of Accounting I4
A study of the basic principles and concepts underlying the measurement of financial activity, and the preparation and use of financial statements. Among the topics will be basic accounting theory, transaction analyses, income determination, asset and liability valuation.
- Subject
- ACC
- Credits (min)
- 4
- Credits (max)
- 4
- Credit unit
- Semester Hours
- Type
- course
- Edition
- 2026-2027
- Catalog
- 2026-2027 Westminster College Catalog
- Source
- catalog.westminster.edu
ACC 202Principles of Accounting II4
A continuation of the basic accounting concepts, plus issues that relate to the financial management of a company, cost behavior, cost control, capital budgeting and profit planning.
- Subject
- ACC
- Credits (min)
- 4
- Credits (max)
- 4
- Credit unit
- Semester Hours
- Type
- course
- Edition
- 2026-2027
- Catalog
- 2026-2027 Westminster College Catalog
- Source
- catalog.westminster.edu
- Prerequisite
- ACC 201 for ACC 202.
ACC 299Experimental Course1-4
Experimental course.
- Subject
- ACC
- Credits (min)
- 1
- Credits (max)
- 4
- Credit unit
- Semester Hours
- Type
- course
- Edition
- 2026-2027
- Catalog
- 2026-2027 Westminster College Catalog
- Source
- catalog.westminster.edu
ACC 300Cost Accounting4
Development and use of financial information for management purposes. Coverage includes cost determination, analysis and control, budgeting, decision making, and performance evaluation.
- Subject
- ACC
- Credits (min)
- 4
- Credits (max)
- 4
- Credit unit
- Semester Hours
- Type
- course
- Edition
- 2026-2027
- Catalog
- 2026-2027 Westminster College Catalog
- Source
- catalog.westminster.edu
- Prerequisite
- ACC 202 .
ACC 305Intermediate Accounting I4
A two-semester advanced study of accounting principles as they relate to the preparation, form, content and decision usefulness of financial statements. Selected topics include the conceptual framework of accounting, current professional pronouncements, revenue recognition, income determination and presentation, asset valuation and measurement, liability and equity reporting and financial statement analysis.
- Subject
- ACC
- Credits (min)
- 4
- Credits (max)
- 4
- Credit unit
- Semester Hours
- Type
- course
- Edition
- 2026-2027
- Catalog
- 2026-2027 Westminster College Catalog
- Source
- catalog.westminster.edu
- Prerequisite
- ACC 201 and ACC 202 for ACC 305, and ACC 305 for ACC 306 .
ACC 306Intermediate Accounting II4
A two-semester advanced study of accounting principles as they relate to the preparation, form, content and decision usefulness of financial statements. Selected topics include the conceptual framework of accounting, current professional pronouncements, revenue recognition, income determination and presentation, asset valuation and measurement, liability and equity reporting and financial statement analysis.
- Subject
- ACC
- Credits (min)
- 4
- Credits (max)
- 4
- Credit unit
- Semester Hours
- Type
- course
- Edition
- 2026-2027
- Catalog
- 2026-2027 Westminster College Catalog
- Source
- catalog.westminster.edu
- Prerequisite
- ACC 201 and ACC 202 for ACC 305 , and ACC 305 for ACC 306.
ACC 315Federal Taxation4
This course is intended to give students an understanding of the fundamental concepts underlying the U.S. income tax. The course will focus on the statutory framework of U.S. tax laws, certain principal and illustrative judicial authorities, and selected Treasury Department regulations and rulings. Various aspects of taxation relating to individuals; taxation of business entities such as C Corporations, S Corporations, Partnerships and Limited Liability Entities will be covered.
- Subject
- ACC
- Credits (min)
- 4
- Credits (max)
- 4
- Credit unit
- Semester Hours
- Type
- course
- Edition
- 2026-2027
- Catalog
- 2026-2027 Westminster College Catalog
- Source
- catalog.westminster.edu
- Prerequisite
- ACC 202 or instructor permission. Junior status suggested
ACC 331Accounting Information Systems2
The study of computer technology’s role in the accounting process: the accurate development and beneficial use of financial information as well as the ability to assign responsibility for results and motivate performance needed to achieve results.
- Subject
- ACC
- Credits (min)
- 2
- Credits (max)
- 2
- Credit unit
- Semester Hours
- Type
- course
- Edition
- 2026-2027
- Catalog
- 2026-2027 Westminster College Catalog
- Source
- catalog.westminster.edu
- Prerequisite
- ACC 202
ACC 332Forensic Accounting2
The study of investigative and analytical skills necessary to resolve financial issues in a manner that meets standards required by a court of law.
- Subject
- ACC
- Credits (min)
- 2
- Credits (max)
- 2
- Credit unit
- Semester Hours
- Type
- course
- Edition
- 2026-2027
- Catalog
- 2026-2027 Westminster College Catalog
- Source
- catalog.westminster.edu
- Prerequisite
- ACC 201 and ACC 202 and junior status.
ACC 343Not-For-Profit and Governmental Accounting2
This course will undertake an examination of accounting standards and processes for governmental and not-for-profit entities. The differences between accounting for not-for-profit entities and for-profit entities will be explored. Students will engage in an in-depth study of fund accounting and the budgeting process. A discussion of the financial reporting required for governmental and not-for-profit entities and their responsibilities to community stakeholders will be a central theme throughout the course.
- Subject
- ACC
- Credits (min)
- 2
- Credits (max)
- 2
- Credit unit
- Semester Hours
- Type
- course
- Edition
- 2026-2027
- Catalog
- 2026-2027 Westminster College Catalog
- Source
- catalog.westminster.edu
- Prerequisite
- ACC 202
ACC 353Advanced Accounting and Theory2
The study of the theoretical issues behind accounting practices as they relate to stockholders’ equity, international accounting standards, and the overall full disclosure of financial information. Additionally, the principles and practices that relate to partnerships, business mergers, intercompany transactions, and consolidations will be covered.
- Subject
- ACC
- Credits (min)
- 2
- Credits (max)
- 2
- Credit unit
- Semester Hours
- Type
- course
- Edition
- 2026-2027
- Catalog
- 2026-2027 Westminster College Catalog
- Source
- catalog.westminster.edu
- Prerequisite
- ACC 306 (or instructor permission)
ACC 361Financial Statement Analysis2
Financial Statement Analysis is a 2-credit course that requires students to analyze and interpret financial statements for the purpose of making decisions from the viewpoint of management, stockholders, and other stakeholders. Emphasis will be placed on cash flow analysis, accounting quality, risk analysis, and deriving information from notes to the company’s financial statements.
- Subject
- ACC
- Credits (min)
- 2
- Credits (max)
- 2
- Credit unit
- Semester Hours
- Type
- course
- Edition
- 2026-2027
- Catalog
- 2026-2027 Westminster College Catalog
- Source
- catalog.westminster.edu
- Prerequisite
- ACC 202
ACC 362Tax Return Scenarios and Financial Planning2
This course is specifically tailored to prepare individuals with sufficient knowledge and appropriate skills in the areas of taxation and financial planning. Students will prepare federal income tax returns for various entities including; individuals, C-corporations, S-corporations, partnerships, limited liability entities, as well as learn about tax implications for gifts, estates and trusts.
- Subject
- ACC
- Credits (min)
- 2
- Credits (max)
- 2
- Credit unit
- Semester Hours
- Type
- course
- Edition
- 2026-2027
- Catalog
- 2026-2027 Westminster College Catalog
- Source
- catalog.westminster.edu
- Prerequisite
- ACC 202 or ACC 315 or instructor permission
ACC 399Experimental Course1-4
Experimental course.
- Subject
- ACC
- Credits (min)
- 1
- Credits (max)
- 4
- Credit unit
- Semester Hours
- Type
- course
- Edition
- 2026-2027
- Catalog
- 2026-2027 Westminster College Catalog
- Source
- catalog.westminster.edu
ACC 410Auditing4
A study of auditing objectives, standards, and procedures employed in the examination of business enterprises and verification of their financial statements. This course includes an evaluation of internal control, preparation of work papers, report writing, professional ethics, and current auditing trends.
- Subject
- ACC
- Credits (min)
- 4
- Credits (max)
- 4
- Credit unit
- Semester Hours
- Type
- course
- Edition
- 2026-2027
- Catalog
- 2026-2027 Westminster College Catalog
- Source
- catalog.westminster.edu
- Prerequisite
- ACC 306 .
ACC 499Experimental Course1-4
Experimental course.
- Subject
- ACC
- Credits (min)
- 1
- Credits (max)
- 4
- Credit unit
- Semester Hours
- Type
- course
- Edition
- 2026-2027
- Catalog
- 2026-2027 Westminster College Catalog
- Source
- catalog.westminster.edu
ACC 590Field Experience/Internship1-4
Not counted in the minimum number of courses needed in the major. All grading S/U. Exceptions for VITA program.
- Subject
- ACC
- Credits (min)
- 1
- Credits (max)
- 4
- Credit unit
- Semester Hours
- Type
- course
- Edition
- 2026-2027
- Catalog
- 2026-2027 Westminster College Catalog
- Source
- catalog.westminster.edu
- Prerequisite
- six courses in accounting, economics and/or business, junior or senior standing, consent of department, and a GPA of at least 2.0.
ACC 601Capstone: Preparing for the Profession4
A study of regulatory concepts, statements, and opinions regarding the measurement and presentation of financial information. Issues related to the practice of professional accounting will be explored through research and presentations. Serves as the capstone for the accounting major.
- Subject
- ACC
- Credits (min)
- 4
- Credits (max)
- 4
- Credit unit
- Semester Hours
- Type
- course
- Edition
- 2026-2027
- Catalog
- 2026-2027 Westminster College Catalog
- Source
- catalog.westminster.edu
- Prerequisite
- ACC 410 or consent of instructor.
ACC 610Seminar/Advanced Topics1-4
A study of relevant topics and techniques pertaining to the current business and economics environment. Solution processes and problem defining are stressed.
- Subject
- ACC
- Credits (min)
- 1
- Credits (max)
- 4
- Credit unit
- Semester Hours
- Type
- course
- Edition
- 2026-2027
- Catalog
- 2026-2027 Westminster College Catalog
- Source
- catalog.westminster.edu
ACC 620Independent Study1-4
- Subject
- ACC
- Credits (min)
- 1
- Credits (max)
- 4
- Credit unit
- Semester Hours
- Type
- course
- Edition
- 2026-2027
- Catalog
- 2026-2027 Westminster College Catalog
- Source
- catalog.westminster.edu
- Prerequisite
- six courses in accounting, economics and/or business with at least a 3.250, junior or senior standing, and consent of department.
ACC 660Honors Research1-4
- Subject
- ACC
- Credits (min)
- 1
- Credits (max)
- 4
- Credit unit
- Semester Hours
- Type
- course
- Edition
- 2026-2027
- Catalog
- 2026-2027 Westminster College Catalog
- Source
- catalog.westminster.edu
- Prerequisite
- Honors status and departmental approval.
ACC 670Honors Research1-4
- Subject
- ACC
- Credits (min)
- 1
- Credits (max)
- 4
- Credit unit
- Semester Hours
- Type
- course
- Edition
- 2026-2027
- Catalog
- 2026-2027 Westminster College Catalog
- Source
- catalog.westminster.edu
- Prerequisite
- Honors status and departmental approval.
ACC 680Honors Research1-4
- Subject
- ACC
- Credits (min)
- 1
- Credits (max)
- 4
- Credit unit
- Semester Hours
- Type
- course
- Edition
- 2026-2027
- Catalog
- 2026-2027 Westminster College Catalog
- Source
- catalog.westminster.edu
- Prerequisite
- Honors status and departmental approval.
ACC 690Honors Research1-4
- Subject
- ACC
- Credits (min)
- 1
- Credits (max)
- 4
- Credit unit
- Semester Hours
- Type
- course
- Edition
- 2026-2027
- Catalog
- 2026-2027 Westminster College Catalog
- Source
- catalog.westminster.edu
- Prerequisite
- Honors status and departmental approval.
Source: Westminster College's catalog, linked per course · table learning_unit · CourseShelf publish 59