Accounting

(School of Business and Technology, Management Department)

ACC 2210 Principles of Financial Accounting
4 cr.
An introduction to the preparation and use of financial accounting information. Course includes preparation and analysis of financial statements and related disclosures.

ACC 2220 Principles of Managerial Accounting
4 cr.
An introduction to the internal use of accounting information to plan, control and evaluate the activities of business organizations. Course emphasizes problem solving and decisionmaking formanufacturing and service enterprises. Prerequisite: ACC 2210.

ACC 3300 Cost Accounting
4 cr.
Examines the theory and practice of cost accumulation and analysis with particular emphasis on the design, operation and evaluation of cost management systems used by business enterprises. Prerequisite: ACC 2220.

ACC 3310-3320 Intermediate Accounting I, II
4 cr.each
Examines the theory of generally accepted accounting principles and its application to complex financial reporting issues including the valuation of balance sheet accounts, determination of net income and preparation of financial statements and related disclosures. Prerequisite: ACC 2220.

ACC 3400 Accounting Information Systems
4 cr.
Examines the theory and practice of data management and control as they relate to the design, implementation and use of accounting information systems. Prerequisite: ACC 2220.

ACC 3777 Selected Topics in Accounting
1-4 cr.
An in-depth examination of a current accounting issue. Topics may relate to any functional area of the accounting profession and are chosen based on the mutual interest of faculty and students. Prerequisite: permission of instructor.

ACC 4420 Income Tax Accounting
4 cr.
Examines the application of current income tax regulations to individuals and business entities. A strategic decision-making approach is emphasized. Completion of ACC 2210 is recommended prior to enrollment in this course.

ACC 4425 Corporate Income Tax
4 cr.
Examines the principles of federal income tax related to corporations, partnerships, limited liability companies and estates and trusts. A special emphasis is on formation of and special issues dealing with these types of entities. Prerequisite: ACC 2210.

ACC 4430 Auditing
4 cr.
Examines the standards and procedures associated with a financial statement audit conducted by an independent accountant. Prerequisites: ACC 3310, 3400.

ACC 4450 Advanced Accounting
4 cr.
Examines the accounting issues associated with business combinations, intercompany investments, partnerships and governmental and not-for-profit entities. Prerequisite: ACC 3320.

ACC 4555 Accounting Internship
1-16 cr.
A supervised,off-campus work experience that allows the student to apply concepts and techniques learned in the classroom. Students work with a faculty advisor to design the internship and are evaluated by the advisor, as well as an on-site supervisor.

ACC 4777 Selected Topics in Accounting
1-4 cr.
Students engage in an in-depth examination of a current accounting issue. Topics may relate to any functional area of the accounting profession and are chosen based on the mutual interest of faculty and students. Prerequisite: permission of instructor.

ACC 4999 Independent Study
1-4 cr.
Student selects a topic in professional accounting and completes an individual study that may involve research and/or field experience.Prerequisite: approval of instructor and department chair.