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ACC 211 Principles of Accounting I 3 cr
The course provides an understanding of ways in which accounting
information supports business decision-making. Topics include financial
accounting and reporting for assets and liabilities. ACC 211 and 212
must be taken in sequence.
ACC 212 Principles of Accounting II 3 cr
The course provides an understanding of ways in which accounting
information supports business decision-making. Topics include financial
accounting and reporting for ownership interests, and managerial accounting
concepts relevant to planning, control and analysis. Prerequisite:
ACC 211.
ACC 331 Taxation of Individuals 3 cr
Basic federal income tax law and tax planning considerations
relating to individuals. Prerequisite: ACC 212.
ACC 341 Accounting Information Systems (W) 3 cr
The study of Accounting as a comprehensive information system
which provides for planning and control, special reports, and preparation
of external financial statements. Prerequisites: ACC 212 and CIS 150.
ACC 371 Financial Accounting I 3 cr
Accounting theory as related to income measurement; preparation
of balance sheets and income statements; recognition, measurement,
and reporting of assets. (A minimum grade of C must be earned in ACC
371 before 372 can be taken.) Prerequisite: ACC 212.
ACC 372 Financial Accounting II 3 cr
Includes measurement, recognition and reporting of liabilities,
equities, investments, and deferred taxes; EPS; and the preparation
of cash flow statements. Coverage of selected professional pronouncements.
(A minimum grade of C must be earned in ACC 372 before ACC 451 may
be taken.) Prerequisite: ACC 371 with a minimum grade of "C".
ACC 381 Cost Accounting 3 cr
Includes cost-accounting theory and practice involving such
topics as job-order and process-cost systems, cost-volume-profit relationships,
budgets, standard costs, variance analysis, direct costing, and cost
allocation. Prerequisite: ACC 212.
ACC 416 Advanced Financial Accounting 3 cr
Study of business combinations, consolidation issues, interim
and segmented reporting, inflation accounting. Coverage of selected
professional pronouncements. Prerequisite: ACC 372 with a minimum
grade of "C".
ACC 432 Taxation of Partnerships and Corporations 3 cr
An examination of the federal tax treatment of partnerships
and corporations. Topics include: tax aspects of the formation of
the entity, elements of gross income, treatment of property dispositions,
allowable deductions and credits, determination of entity and investor
basis, and liquidation of the entity. Prerequisite: ACC 331.
ACC 434 Taxation of Gifts, Trusts and Estates 3 cr
An examination of the federal tax treatment of gratuitous
transfers made during life and at death. Prerequisite: ACC 331.
ACC 451 Auditing 3 cr
Theory and application of the attest function. Includes standards,
objectives, review of internal control structures, tests of controls,
substantive testing and reporting. Prerequisite: ACC 372 with a minimum
grade of "C".
ACC 452 Advanced Auditing 3 cr
Advance study of the application of Auditing Standards; internal
control evaluations; applications of statistics; audits of EDP systems;
internal and operational auditing, ethical, legal and reporting obligations.
Prerequisite: ACC 451 with a minimum grade of C.
ACC 461 Accounting of Governmental and NFPE 3 cr
A study of the concepts and procedures underlying fund accounting,
budgetary control, and financial reporting requirements for governmental
and not-for-profit entities. Prerequisite: ACC 372.
ACC 490 Special Topics 3 cr
Designed to provide senior students an opportunity to study
selected topics of particular interest. Prerequisite: Permission of
the department chair and the Associate Dean. (A student may count
no more than three hours of Special Topics in the Concentration.)
ACC 494 Directed Study in Accounting 3 cr
Primarily designed to give superior students an opportunity
to study some phase of accounting of particular interest. Conferences,
a bibliography, and a formal research report are required. Prerequisite;
Junior or senior standing, a cumulative GPA of 2.5 or better, and
approval of the department chair and the Associate Dean following
the evaluation of a written proposal.
ACC 500 Financial Accounting 3 cr
Accounting principles and concepts which provide the foundation
for the measurement and communication of financial data to management.
Valuation of resources, accounting for debt and equities, income determinants
and analysis of financial statements. Available only to college graduates
with no previous accounting.
ACC 511 Financial Accounting Theory 3 cr
The evolution of general accounting theory leading up to
and including the conceptual framework will be discussed as well as
the specific theory underlying certain accounting topics of current
interest. Prerequisite: ACC 372.
ACC 520 Cost Analysis and Controls 3 cr
This course covers cost-volume-profit analysis, budgets,
standard cost and variances, responsibility accounting systems, capital
budgeting, accounting for manufacturing costs, job order and process
costs systems, and direct versus absorption costing. Prerequisite:
ACC 500 or its equivalent.
ACC 521 Advanced Managerial Accounting 3 cr
Advanced managerial and cost accounting topics. Tools for
planning and control, development of cost information for decision
making, cost allocations, inventory management systems, capital budgeting,
performance measurements, transfer pricing and multi-national considerations.
Prerequisite: ACC 381.
ACC 531 Tax Planning and Research 3 cr
An examination of tax research tools, their utilizations,
and various tax planning considerations. Students are require to conduct
research and tax planning upon assigned topics, and write a report
on their findings. Prerequisite: ACC 331.
ACC 541 Advanced Accounting Systems 3 cr
Analysis of accounting information system case studies in
order to expose students to real-world system problems and applications.
Course work includes hands-on work with a variety of computer-based
accounting application packages. Prerequisite: ACC 341.
ACC 571 Professional Accounting 3 cr
A study of relevant issues and responsibilities pertaining
to the accounting profession, with an emphasis on legal and ethical
considerations. Prerequisite: ACC 451.
ACC 590 Special Topics 3 cr
Designed to provide graduate students an opportunity to study
selected topics. Permission of department chair and director of graduate
studies.
ACC 594 Independent Study in Accounting 3cr
Readings and research on selected topics. Conferences and
formal research report required. Prerequisites: Permission of department
chair and director of graduate studies.
Department of Accounting
Mitchell College of Business
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