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ACCOUNTING
(ACC)
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| ACC 211 |
Principles
of Accounting I |
3 cr |
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| 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. |
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| ACC 212 |
Principles
of Accounting II |
3 cr |
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| 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. |
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| ACC 331 |
Taxation
of Individuals |
3 cr |
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| Basic
federal income tax law and tax planning considerations
relating to individuals. Prerequisite: ACC 212. |
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| ACC
341 |
Accounting
Information Systems |
3
cr |
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| 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. |
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| ACC 371 |
Financial
Accounting I |
3 cr |
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| 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 with a minimum grade of
“C”. |
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| ACC 372 |
Financial
Accounting II |
3 cr |
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| 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”. |
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| 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. |
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| ACC 416 |
Advanced
Financial Accounting |
3 cr |
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| 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”. |
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| ACC
432 |
Taxation
of Partnerships and Corporations |
3
cr |
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| 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. |
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| ACC
434 |
Taxation
of Gifts, Trusts and Estates |
3
cr |
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| An examination of the federal
tax treatment of gratuitous transfers made during
life and at death. Prerequisite: ACC 331. |
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| 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”. |
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| ACC 452 |
Advanced
Auditing |
3 cr |
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| 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. |
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| ACC
461 |
Accounting
of Governmental and NFPE |
3
cr |
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| 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. |
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| ACC 490 |
Special
Topics |
3 cr |
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| 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.) |
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| 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. |
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| ACC 500 |
Financial
Accounting |
3 cr |
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| 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. |
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| 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. |
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| ACC
520 |
Accounting
for Management Decisions |
3
cr |
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| Study of managerial accounting
in support of strategic business decisions. Includes
budgeting, costing, resource allocation, control,
feedback and responsibility accounting. Prerequisite:
ACC 500 or its equivalent. |
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| 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. |
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| ACC 531 |
Tax Planning
and Research |
3 cr |
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| 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. |
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| ACC
541 |
Advanced
Accounting Systems |
3
cr |
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| 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. |
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| ACC 571 |
Professional
Accounting |
3 cr |
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| A study of relevant issues
and responsibilities pertaining to the accounting
profession, with an emphasis on legal and ethical
considerations. Prerequisite: ACC 451. |
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| ACC 590 |
Special
Topics |
3 cr |
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| Designed to provide graduate students
an opportunity to study selected topics.
Permission of department chair and director of
graduate studies. |
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| ACC
594 |
Independent
Study in Accounting |
3
cr |
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| Readings and research on
selected topics. Conferences and formal research
report required. Prerequisites: Permission of
department chair and director of graduate studies.
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