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.
Introduction to financial accounting including fundamental accounting relationships, completion of the accounting cycle, internal control, cash, receivables, inventories, fixed assets, payables and payroll accounting.
Formation, organization, and operation of partnerships and corporations, financial statement analysis, bonds, statement of cash flows, cost systems, cost-volume-profit analysis and budgeting.
In-depth study of accounting theory, practice, and procedures. The course emphasizes the application of theoretical concepts to problem analysis and accounting practice, including preparation and interpretation of financial reports. There is a focus on accounting and disclosure requirements of major asset accounts. Prerequisite: ACC 233 Principles of Accounting II with a grade of “C” or better.
Continuation of study of accounting theory, practice, and procedures. The course focuses on accounting and disclosure requirements for current and noncurrent liabilities and capital accounts.
For non-accounting majors only. The course includes the practical application of accounting principles to management problems concerning cost behavior and cost flows, profit planning, budgeting, and controls. Prerequisite: ACC 233 Principles of Accounting II with a grade of “C” or better.
Practical application of the fundamentals of the accounting cycle using QuickBooks accounting software. Continuing realistic cases allow students to understand how accounting information is identified, analyzed, recorded, and utilized. Prerequisite: ACC 231 Principles of Accounting I.
Study of cost accumulation and allocation for product costing, planning, control, performance evaluation, and decision making. The accounting for a variety of organizations in both traditional and contemporary operational environments is emphasized. The topics covered in the course include cost of quality; actual, normal, and standard costing; activity-based management and costing; job-order, process, and operation cost systems; absorption and variable costing; cost- volume-profit analysis; relevant costing; and budgeting. Prerequisite: ACC 233 Principles of Accounting II with a grade of "C" or better. 277
A study of the design, implementation, and management of accounting information systems in modern organizations. Emphasis is placed on the integration of information technology within an accounting information system to enhance financial reporting, decision-making, information integrity, and internal controls. Topical coverage includes system analysis and design, business processes, database management, ERP systems, and emerging technology in accounting. Data Structures.
Concepts and methods of determining federal income tax liability for individuals. Topics emphasized include tax formula, income and deductions, passive activity losses, alternative minimum tax, and tax credits. Emphasis is also placed on tax research and tax planning.
A study of taxation relating to property transactions. Concepts and methods of determining federal tax liability of corporations, including S Corporations. An introduction to partnership taxation and federal transfer taxes. Prerequisite: ACC 430 Principles of Taxation I OR approved equivalent. Same as ACC 531.
demand. A study of the accounting principles and practices specific to governmental and nonprofit organizations. Extensive examination of fund and institutional accounting, including budgeting, financial analysis and reporting requirements. Prerequisite: ACC 331 Intermediate Accounting II.
An introduction to a commercial CPA Exam review course, especially the financial accounting and reporting (FAR) part of the exam. Prerequisite: ACC 435 Advanced Accounting.
A study of the specialized areas of business combinations and consolidated financial statements. The course includes accounting for partnerships and an extensive examination of accounting for governmental and not-for-profit entities. Prerequisite: ACC 331 Intermediate Accounting II.
An introduction to internal and external auditing and audit-related services. The nature and purposes of audit, attestation, assurance, and compilation services are studied. Other topics include reporting, professional ethics, legal liability, engagement planning, materiality and risk assessment, internal control, and operational audits. Prerequisite: ACC 331 Intermediate Accounting II.
An introductory study of how and why fraud is committed, how fraudulent conduct can be deterred, and how allegations of fraud should be investigated and resolved. Prerequisites: ACC 231 and ACC 233 (Principles of Accounting I and II), OR ACC 231 Principles of Accounting I and FIN/FAM 288 Personal Finance, OR approved equivalents.
An intensive investigation of the history and theory of accounting as discussed in the literature. Authoritative pronouncements will be examined with the emphasis being placed upon theoretical reasoning instead of purely practical application. Prerequisite: ACC 331 Intermediate Accounting II. 278
A practical experience in an accounting environment that enhances academic training received in the classroom. Students are encouraged to seek positions with prospective future employers. Principles of Taxation I AND junior standing.
An intensive review of financial and managerial accounting concepts with emphasis on the managerial viewpoint. This course uses various quantitative techniques to analyze financial and managerial information for planning, controlling, and decision-making purposes. Prerequisites: ACC 231 and ACC 233 (Principles of Accounting I and II), OR approved equivalents.
A study of taxation relating to property transactions. Concepts and methods of determining federal tax liability of corporations, including S Corporations. An introduction to partnership taxation and federal transfer taxes. Prerequisite: ACC 430 Principles of Taxation I OR approved equivalent. Same as ACC 431.
sufficient demand. Introduction to the practical application of data analytics techniques and software to improve effectiveness and efficiency in identifying trends, patterns, anomalies, and exceptions in large volumes of data. This course will consider how results of data analytics can assist internal and external auditors, forensic accountants, and fraud investigators in uncovering red flags in data and targeting the accompanying risks. Prerequisites: ACC 438/538 Fraud Examination, ACC 436 Principles of Auditing I, AND BUS 254 Business Technology.
An introduction to a commercial CPA Exam review course, especially the financial accounting and reporting (FAR) part of the exam. Prerequisite: ACC 435 Advanced Accounting.
A use of professional Certified Fraud Examiner (CFE) Exam preparation software to further content and skills knowledge, and to achieve readiness to take the CFE Exam. Prerequisite: ACC 539 Advanced Fraud Examination.
A study of processes designed to minimize risk exposures from such occurrences as accounting errors, non-compliance, theft, and fraud—as well as the investigation of suspected fraud. The course examines a sample from such topics as establishing and monitoring internal controls, risk exposures, business processes, transaction cycles, reasonable assurance, segregation of duties, collusion, documentation and audit trail, transaction approval and authorization, accountability, security of assets and laundering, red flags of fraud, and interviewing/interrogation techniques.
An introductory study of how and why fraud is committed, how fraudulent conduct can be deterred, and how allegations of fraud should be investigated and resolved. Prerequisites: ACC 231 and ACC 233 (Principles of Accounting I and II), OR ACC 231 Principles of Accounting I and FIN/FAM 288 Personal Finance, OR approved equivalents. 279
A practical application of concepts of fraud examination in conducting hands-on fraud investigation through the use of detailed casework. Prerequisite: ACC 532 Data Analytics in Auditing and Fraud Investigation.
Source: Freed-Hardeman University's catalog, linked per course · table learning_unit · CourseShelf publish 59
