Accounting (ACC)

ACC 200  Principles of Accounting I  (3)  

Prerequisite(s): MS 100 or higher level math course.

An introduction to financial accounting fundamentals with an emphasis on the accounting cycle, along with financial reporting and interpretation of the basic financial statements. Also emphasizes assets as part of the accounting cycle, financial reporting and interpretation of the basic financial statements.

ACC 210  Principles of Accounting II  (3)  

Prerequisite(s): MS 112, ACC 200.

A continuation of the introduction to financial accounting fundamentals with an emphasis on debt and equity as part of the accounting cycle, financial reporting and interpretation of the basic financial statements. Also, an introduction to the use of managerial accounting information for planning, decision-making, product costing, and performance evaluation.

ACC 301  Accounting Information Systems  (3)  

Prerequisite(s): CS 201 and ACC 210.

Basic information system concepts including the transaction processing cycles of a business, the fundamental characteristics of a system of internal controls, the role of information technology in information processing, and the stages of systems development.

ACC 305  Data Analytics for Accounting  (3)  

Prerequisite(s): CS 201 and ACC 210.

The analysis of accounting data for the purpose of making conclusions about information with coverage including identifying the question, performing the test plan and evaluating the results, and communicating results. Accounting data analytics to be applied within the realm of financial statement reporting and auditor evaluation using spreadsheet and database analyses.

ACC 310  Financial Accounting I  (3)  

Prerequisite(s): ACC 210.

An introduction to accounting standards, an overview of accounting statements, and detailed study of asset and liability accounting.

ACC 360  Financial Accounting II (WI)  (3)  

Prerequisite(s): ACC 310 and ACC 301 with a minimum grade of C. ACC 301 may also be taken concurrently.

A detailed study of financial accounting topics including liabilities (bonds, pensions, deferred taxes, leases), stockholder's equity, earnings per share, accounting changes and errors, and the statement of cash flows. The course focuses on understanding accounting theory and applying the theory in solving problems. (Writing Intensive Course)

ACC 371  Cost Accounting  (3)  

Prerequisite(s): ACC 210.

An introduction to cost accounting through a study of job-order costing, process costing, activity-based costing, standard costing, and variable costing. Emphasis on master, flexible and pro forma budgets with variance analysis.

ACC 372  Income Tax Accounting  (3)  

Prerequisite(s): ACC 210.

Federal income tax laws as they apply to individuals. Training in the interpretation of regulations and the preparation of a comprehensive federal income tax return. Tax research is also required with a focus on tax planning. Limited coverage is provided of the history of the tax laws as well as additional types of taxes paid by U.S. citizens.

ACC 398  Governmental Accounting  (3)  

Prerequisite(s): ACC 210 and ACC 310 with a minimum grade of C. Accounting procedures for all governmental units, and nonprofit service organizations.

Analysis of fund accounting and procedures to prepare government-wide entity statements.

ACC 401  Advanced Accounting Information Systems  (3)  

Prerequisite(s): ACC 301 with a minimum grade of C. A continuation of the transaction cycles of a business with emphasis placed on flowcharting, context diagrams, and data flow diagrams.

Risk assessment of inadequate internal controls in an Electronic Data Processing environment.

ACC 410  Financial Accounting III  (3)  

Prerequisite(s): ACC 310 with a minimum grade of C. A detailed study of business expansion including combinations and international operations, and an overview of partnership accounting.

ACC 448  Forensic Accounting  (3)  

Prerequisite(s): ACC 301 and ACC 310.

This course examines the concepts and skills of forensic accounting and fraud investigation This includes the role of the forensic accountant and professional accounting skills necessary to assist organizations in the prevention, investigation, and detection of fraud.

ACC 470  Internal Auditing  (3)  

Prerequisite(s): ACC 301, ACC 310, and ACC 360 (minimum grade of "C" required for all prerequisites).

The theory and practice of internal auditing with coverage including internal control, risks and control of information technology, management of internal audit, data analytics and sampling, and communicating engagement results.

ACC 476  Advanced Income Tax Accounting  (3)  

Prerequisite(s): ACC 372 with a minimum grade of C. Advanced federal income tax topics including property transactions and international taxation issues.

The course also focuses on the taxation of corporations, S corporations, and partnerships. Limited coverage is provided on the taxation of trusts and estates as well as the alternative minimum tax. Understanding the implementation of the current regulations as well as tax planning strategies are discussed.

ACC 477  Auditing  (3)  

Prerequisite(s): ACC 301, ACC 310, and ACC 360 (minimum grade of C required for all prerequisites).

An overview of the theory and process of performing external audits and other attestation services. Courses coverage includes a study of professional standards, the independence of the external auditor, ethical issues, legal liability, internal controls, statistical sampling, auditing with computers, and the internal audit process.

ACC 478  Accounting Theory  (3)  

Prerequisite(s): ACC 360 and 410 (minimum grade of C required for all prerequisites).

The function of accounting in society including the conceptual framework of accounting and its application to current financial reporting requirements.

ACC 479  Advanced Cost Accounting  (3)  

Prerequisite(s): ACC 371 with a minimum grade of C. Cost accounting with emphasis on capital budgeting, quantitative techniques and relevant costs as a tool in management decisions.

ACC 489  Accounting Internship  (3)  

Prerequisite(s): Junior status and consent of the instructor and the Accounting Department Head.

Provides the accounting major with practical experience in the field via an internship arrangement. Grades: PASS/FAIL.

ACC 490  Advanced Auditing  (3)  

Prerequisite(s): Senior standing and ACC 477 with a minimum grade of C. The practical application of auditing concepts and standards.

An understanding of auditing principles is reinforced and explained by exposure to problems and cases.

ACC 497  Seminar in Accounting  (3)  

Prerequisite for Undergraduate: Senior accounting majors only. Prerequisites for Graduate: ACC 200 or BA 511. Examines critical accounting topics through intensive review of current literature and pronouncements. Assesses student's ability to effectively communicate accounting information.

ACC 498  Independent Research in Accounting  (3)  

Prerequisite(s): Permission of the department head.

Research will be conducted into an area of "special interest" documented by a thesis-styled research paper. Scheduled on demand.