Accounting


3 Credit Hours

Introduces the basic structure of accounting terminology and procedures of a business organization. Students learn about recording and reporting functions, adjusting entries, and the preparation of financial statements.

 


3 Credit Hours

Covers the corporate form of a business organization. Students learn accounting principles for the valuation of receivables, the recording of long-term assets, current liabilities, and long-term liabilities. Includes an accounting software component.

Prerequisite: ACC1111 

 


3 Credit Hours

Introduces the use of accounting information for management planning, control in budget preparation, and the evaluation of cost behavior.

Prerequisite: ACC1111 or ACC1112 

 


3 Credit Hours

Presents an in-depth study of concepts, principles, and processes with an emphasis on contemporary theory. Students learn about working papers, cost and revenue apportionments, and adjusting/closing entries. Emphasis is given to certain balance sheet classifications including cash, receivables, inventories, and fixed assets.

Prerequisite: ACC1112

 


3 Credit Hours

Builds on the concepts presented in Intermediate Accounting I. Special attention is given to certain balance sheet classifications, including intangible assets, current and long-term liabilities, and stockholders' equity. Students explore contemporary accounting topics as enumerated in FASB pronouncements.

Prerequisite: ACC2201

 


3 Credit Hours

Examines accounting procedures and concepts applicable to the distribution of costs of business enterprises. Emphasizes the determination of unit costs using job orders and process costs systems. Students study the valuation of expenses and distribution of overhead in order to facilitate the preparation of statements.

Prerequisite: ACC1112

 


3 Credit Hours

Provides an analytical overview of the accounting problems associated with business combinations. Students learn how to prepare and interpret financial reports for combined corporate entities. Focuses on the theory, concepts, and procedures of government and nonprofit accounting and financial reporting.

Prerequisite: ACC2202

 


3 Credit Hours

Focuses on the theory, concepts, and procedures of government and nonprofit accounting and financial reporting. Examines concepts, standards, and procedures applicable to state, local, and federal governments, hospitals, voluntary health and welfare organizations, and various nonprofit organizations.

Prerequisite: ACC2202

 


3 Credit Hours

Introduces the study of federal income tax. This course explores the principles of income recognition; business and non-business expense deductions; the concept of capital gains/losses for individuals; and tax situations specific to corporations including capital structure and earnings, profits, and dividend distributions.

Prerequisite: ACC2202

 


3 Credit Hours

Builds on the concepts presented in Federal Taxation I. This course focuses on the study of advanced income taxation with a particular emphasis on the taxation of corporations, partnerships, and estates.

Prerequisite: ACC3351

 


3 Credit Hours

Examines the role and function of the independent auditor. Provides analyses of court decisions and rulings by regulatory agencies. Students learn about the forces that have influenced philosophy and conceptual foundations of auditing, the standards that guide the auditor, and the methodology used in conducting an audit.

Prerequisites: ACC3310, MAT2215

 


3 Credit Hours

Provides a broad understanding of and a practical approach to the use of financial statements to assess the financial viability of an organization. Students learn how to read and interpret financial statements from a user’s perspective.

Prerequisite: ACC4410