Course Descriptions

Courses matching ACC

		Hrs Per Week:			Sem Hrs:
Prefix No	Course Name	Class	Lab	Clin/Exp	Credit
ACC 115	College Accounting	3.0	2.0	0.0	4.0
Prerequisites: None
Corequisites: None
This course introduces basic accounting principles for a business. Topics include the complete accounting cycle with end-of-period statements, bank reconciliation, payrolls, and petty cash. Upon completion, students should be able to demonstrate an understanding of accounting principles and apply those skills to a business organization.
ACC 120	Principles of Financial Accounting	3.0	2.0	0.0	4.0
Prerequisites: None
Corequisites: None
This course introduces business decision-making accounting information systems. Emphasis is placed on analyzing, summarizing, reporting, and interpreting financial information. Upon completion, students should be able to prepare financial statements, understand the role of financial information in decision-making and address ethical considerations. This course has been approved to satisfy the Comprehensive Articulation Agreement premajor and/or elective course requirement. This course is also available through the Virtual Learning Community(VLC).
ACC 121	Principles of Managerial Accounting	3.0	2.0	0.0	4.0
Prerequisites: ACC 120
Corequisites: None
This course includes a greater emphasis on managerial and cost accounting skills. Emphasis is placed on managerial accounting concepts for external and internal analysis, reporting, and decision-making. Upon completion, students should be able to analyze and interpret transactions relating to managerial concepts including product-costing systems. This course has been approved to satisfy the Comprehensive Articulation Agreement premajor and/or elective course requirement. This course is also available through the Virtual Learning Community(VLC).
ACC 131	Federal Income Taxes	2.0	2.0	0.0	3.0
Prerequisites: None
Corequisites: None
This course provides an overview of federal income taxes for individuals, partnerships, and corporations. Topics include tax law, electronic research and methodologies and the use of technology for the preparation of individual and business tax returns. Upon completion, students should be able to analyze basic tax scenarios, research applicable tax laws, and complete federal tax returns for individuals, partnerships, and corporations. This course is also available through the Virtual Learning Community(VLC).
ACC 140	Payroll Accounting	1.0	2.0	0.0	2.0
Prerequisites: ACC 120
Corequisites: None
This course covers federal and state laws pertaining to wages, payroll taxes, payroll tax forms, and journal and general ledger transactions. Emphasis is placed on computing wages; calculating social security, income, and employment taxes; preparing appropriate payroll tax forms; and journalizing/posting transactions. Upon completion, students should be able to analyze data, make appropriate computations, complete forms, and prepare accounting entries using appropriate technology. This course is also available through the Virtual Learning Community (VLC).
ACC 149	Intro to Acc Spreadsheets	1.0	2.0	0.0	2.0
Prerequisites: ACC 120
Corequisites: None
This course provides a working knowledge of computer spreadsheets and their use in accounting. Topics include pre-programmed problems, model-building problems, beginning-level macros, graphics, and what-if analysis enhancements of template problems. Upon completion, students should be able to use a computer spreadsheet to complete many of the tasks required in accounting.
ACC 150	Acct Software Appl	1.0	2.0	0.0	2.0
Prerequisites: ACC 120
Corequisites: None
This course introduces microcomputer applications related to accounting systems. Topics include general ledger, accounts receivable, accounts payable, inventory, payroll, and correcting, adjusting, and closing entries. Upon completion, students should be able to use a computer accounting package to solve accounting problems. This course is also available through the Virtual Learning Community(VLC).
ACC 152	Adv Software Appl	1.0	2.0	0.0	2.0
Prerequisites: ACC 150
Corequisites: None
This course provides continued exposure to commercial accounting software and the opportunity to refine skills developed in ACC 150. Emphasis is placed on advanced applications of software packages. Upon completion, students should be able to use commercial software to complete complex accounting tasks.
ACC 220	Intermediate Accounting I	3.0	2.0	0.0	4.0
Prerequisites: ACC 120
Corequisites: None
This course is a continuation of the study of accounting principles with in-depth coverage of theoretical concepts and financial statements. Topics include generally accepted accounting principles and statements and an extensive analyses of financial statements. Upon completion, students should be able to demonstrate competence in the conceptual framework underlying financial accounting, including the application of financial standards.
ACC 225	Cost Accounting	3.0	0.0	0.0	3.0
Prerequisites: ACC 121
Corequisites: None
This course introduces the nature and purposes of cost accounting as an information system for planning and control. Topics include direct materials, direct labor, factory overhead, process, job order, and standard cost systems. Upon completion, students should be able to demonstrate an understanding of the principles involved and display an analytical problem-solving ability for the topics covered. This course is also available through the Virtual Learning Community(VLC).
ACC 240	Gov and Not-for-Profit Acct	3.0	0.0	0.0	3.0
Prerequisites: ACC 121
Corequisites: None
This course introduces principles and procedures applicable to governmental and not-for-profit organizations. Emphasis is placed on various budgetary accounting procedures and fund accounting. Upon completion, students should be able to demonstrate an understanding of the principles involved and display an analytical problem-solving ability for the topics covered.
ACC 269	Audit & Assurance Servcs	3.0	0.0	0.0	3.0
Prerequisites: ACC 220
Corequisites: None
This course introduces selected topics pertaining to the objectives, theory, and practices in engagements providing auditing and other assurance services. Topics will include planning, conducting and reporting, with emphasis on the related professional ethics and standards. Upon completion, students should be able to demonstrate an understanding of the types of professional services, the related professional standards, and engagement methodology.
ACC 270	International Accounting	3.0	0.0	0.0	3.0
Prerequisites: ACC 120
Corequisites: None
This course includes identifying, recording, and interpreting financial information for accounting systems used in different countries. Topics include currency exchange rates, methods of setting and selecting transfer prices, practices used to account for rates of inflation, and major types of taxes. Upon completion, students should be able to describe accounting systems and their impacts on different currencies and demonstrate a basic knowledge of international accounting. This course is a unique concentration requirement in the International Business concentration in the Business Administration program.