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Jul 21, 2019
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ACC 1XX - Accounting Elective
Accounting Elective
Prerequisite: Transfer Credit Evaluation Only



0.500 TO 6.000 Credit hours

Levels: Undergraduate
Schedule Types: Lecture

ACC 201 - Principles Of Accounting I
Principles Of Accounting I
Prerequisite: None

An introduction to the fundamental accounting concepts and generally accepted accounting principles. Emphasis is placed on understanding accounting as it is applied in serving the needs of business and society, the evolution of accounting, the basic accounting structure, and the preparation and interpretation of financial statements.

3.000 Credit hours
3.000 Lecture hours

Levels: Undergraduate
Schedule Types: Lecture, Online

Business Administration Department

ACC 202 - Principles Managerial Accountg
Principles of Managerial Accounting
Prerequisite: ACC 201

An introduction to the principles and concepts needed to generate information for managers. Emphasis is placed on managerial accounting principles, cost systems and strategic decision making.

3.000 Credit hours
3.000 Lecture hours

Levels: Undergraduate
Schedule Types: Lecture, Online

Business Administration Department

ACC 2XX - Accounting Elective
Accounting Elective
Prerequisite: Transfer Credit Evaluation Only



0.500 TO 6.000 Credit hours

Levels: Undergraduate
Schedule Types: Lecture

ACC 301 - Intermediate Accounting I
Intermediate Accounting I
Prerequisite: ACC 201

To discuss in depth traditional intermediate financial accounting topics as well as the recent developments in accounting valuation and reporting practices promulgated by the leading professional accounting organizations and applied by practitioners in industry and public accounting. The material presented is balanced in order to insure that the conceptual discussions and procedural presentations are mutually reinforcing. Emphasis is placed on the conceptual framework underlying financial accounting, financial statement preparation, and asset recognition and measurement.

3.000 Credit hours
3.000 Lecture hours

Levels: Undergraduate
Schedule Types: Lecture, Online

Business Administration Department

ACC 302 - Intermediate Accounting II
Intermediate Accounting II
Prerequisite: ACC 301

A continuation of Intermediate Accounting I. A concentrated study of stockholders' equity, dilative securities and investments, income and expense measurement and the preparation and analysis of financial statements. The behavioral and economic consequences of accounting and reporting alternatives will also be considered.

3.000 Credit hours
3.000 Lecture hours

Levels: Undergraduate
Schedule Types: Lecture, Online

Business Administration Department

ACC 303 - Intermediate Accounting III
Intermediate Accounting III
Prerequisite: ACC 302

A continuation of Intermediate Accounting II. An advanced study of specialized financial accounting topics and recent developments in accounting practices promulgated by the leading professional accounting organizations.

3.000 Credit hours
3.000 Lecture hours

Levels: Undergraduate
Schedule Types: Lecture

Business Administration Department

Course Attributes:
Middle Level Writing Enhanced

ACC 310 - Cost Accounting Systems
Cost Accounting Systems
Pre or Co-requisite: ACC 302

Covers fundamental principles and procedures needed for planning, evaluating and controlling the organization's internal activities. Students are exposed to accounting systems that are designed to provide information for managers in a wide variety of organizations as they strive to make decisions regarding budgeting, product pricing, production levels and inventory evaluations. Students learn how to work effectively with accounting information that involves job-order costing, process costing and standard costing.

3.000 Credit hours
3.000 Lecture hours

Levels: Undergraduate
Schedule Types: Lecture

Business Administration Department

ACC 311 - Advanced Managerial Accounting
Advanced Managerial Accounting
Prerequisites: ACC 310 and ACC 302

Provides the information management needs at both the executive and operational levels to manage costs and provide for the revenue stream. With a cost management system, the student provides data which enables managers to view costs in multiple ways, plan more effectively, measure performance more accurately, and reduce unnecessary spoilage and waste. Topics covered include capital budgeting, inventory, valuation and control, linear programming, decentralization and performance measurement, transfer pricing, decisions under uncertainty, responsibility accounting, and product quality costs.

3.000 Credit hours
3.000 Lecture hours

Levels: Undergraduate
Schedule Types: Lecture

Business Administration Department

Course Attributes:
Middle Level Writing Enhanced

ACC 320 - Electronic Spreadsheets
Electronic Spreadsheets
Prerequisite: None

To discuss the traditional electronic spreadsheet applications with full functional software, which also contains two of the most popular business application programs, Business Graphics and Database Management.

3.000 Credit hours
3.000 Lecture hours

Levels: Undergraduate
Schedule Types: Lecture

Business Administration Department

ACC 3XX - Accounting Elective
Accounting Elective
Prerequisite: Transfer Credit Evaluation Only



0.500 TO 6.000 Credit hours

Levels: Undergraduate
Schedule Types: Lecture

ACC 410 - Advanced Financial Accounting
Advanced Financial Accounting
Prerequisite: ACC 303 And ACC 310

The aim of this course is to introduce the student to advanced financial accounting subjects, including accounting for business combinations and consolidations, foreign operations, and partnerships. It also provides an overview of the accounting procedures for affiliated companies and branches, international accounting standards (IAS) and accounting for multinational enterprises, reporting for the Securities and Exchange Commission (SEC), segments of business enterprises and segment reporting, accounting for bankruptcy, and interim reporting, State of the art of technology is acquired by the use of spreadsheets Problem for Accounting.

3.000 Credit hours
3.000 Lecture hours

Levels: Undergraduate
Schedule Types: Lecture

Business Administration Department

ACC 411 - Contemporary Issues Accountg
Contemporary Issues In Accounting
Prerequisite: ACC 303, 311, and LAC student with at least two Tier II courses or GER student

Designed to cover important topics that are not included in the traditional accounting courses. Students are required to conduct research and write papers dealing with current issues in the areas of international accounting, governmental accounting and nonprofit accounting. Special attention is given to the "standard setting process," and the literature produced by the Financial Accounting Standards Board, the American Institute of Certified Public Accountants, and the Government Accounting Standards Board.

3.000 Credit hours
3.000 Lecture hours

Levels: Undergraduate
Schedule Types: Lecture

Business Administration Department

Course Attributes:
LAC T3-LiberalArts Experience, Writing Intensive

ACC 412 - Auditing
Auditing
Prerequisites: ACC 302

Emphasis is placed on the philosophy and environment of the auditing process. Attention is given to the nature and purpose of auditing, generally accepted auditing standards, professional conduct, auditor's legal liability, and the procedures followed in performing audits of financial statements.

3.000 Credit hours
3.000 Lecture hours

Levels: Undergraduate
Schedule Types: Lecture

Business Administration Department

ACC 416 - Federal Individual Taxation
Federal Individual Taxation
Prerequisite: ACC 301

Emphasis is placed on basic forms and structures of federal income taxation and delves particularly into those aspects which affect individual taxpayers. Attention is given to the historical development of federal taxation, the legislative process, the underlying rational of federal taxation, working with the Internal Revenue Code, tax preparers' responsibilities, and tax research.

3.000 Credit hours
3.000 Lecture hours

Levels: Undergraduate
Schedule Types: Lecture, Online

Business Administration Department

ACC 418 - Corporate/Partnership Taxation
Corporate And Partnership Taxation


3.000 Credit hours
3.000 Lecture hours

Levels: Undergraduate
Schedule Types: Lecture

Business Administration Department

ACC 420 - Accounting Info Technology
Accounting Information Technology and Business Solutions
Prerequisites: Acc 301, 302, 310; Consent of Instructor.

This course introduces the student to accounting information technology and business solutions. It also provides an overview of the concepts, objectives, and importance of properly designed systems. Students learn to design, create, update, query and maintain accounting databases. The hands-on portion of the course reinforces the lecture material with examples from real applications.

3.000 Credit hours
3.000 Lecture hours

Levels: Undergraduate
Schedule Types: Lecture

Business Administration Department

ACC 480 - Independent Study
Independent Study
Prerequisite: Consent of Instructor

Note: Open only to advanced Accounting majors. Independent research under the guidance of a faculty member on an approved, specified topic or subject area. A written project is required.

1.000 TO 6.000 Credit hours
1.000 TO 6.000 Other hours

Levels: Undergraduate
Schedule Types: Independent Study

Business Administration Department

ACC 490 - Internship In Accounting
Internship In Accounting
Prerequisite: Open only to seniors by application

Intensive field work experience in accounting. Assignments in private, non-profit and public institutions. Students should schedule a minimum of two full days per week.

1.000 TO 6.000 Credit hours
2.000 TO 12.000 Other hours

Levels: Undergraduate
Schedule Types: Internship

Business Administration Department

ACC 492 - Departmtl Internship Accountg
Departmental Internship - Accounting
Prerequisite:

Note: By Permission of the Accounting Faculty Opportunity for accounting majors to assist faculty in college-level accounting courses under the direct supervision of an accounting professor.

1.000 TO 6.000 Credit hours
2.000 TO 12.000 Other hours

Levels: Undergraduate
Schedule Types: Internship

Business Administration Department

ACC 4XX - Accounting Elective
Accounting Elective
Prerequisite: Transfer Credit Evaluation Only



0.500 TO 6.000 Credit hours

Levels: Undergraduate
Schedule Types: Lecture

ACC 515 - Accting Info Syst/Finan Report
Accounting Information Systems And Financial Reporting
Prerequisite: None

The purpose of this course is to help students develop a strong background in accounting information systems and financial reporting. It will provide students with (a) the challenge and opportunity to pursue a unique opportunity that integrates the completing fields of accounting systems discipline and advanced financial reporting; (b) a strong conceptual foundation in accounting systems and internal control procedures that enables them to use this knowledge to develop, evaluate, and design accounting applications; and (c) an overview of the concepts, objectives, and importance of properly designed systems.

3.000 Credit hours
3.000 Lecture hours

Levels: Graduate
Schedule Types: Lecture, Online

Business Administration Department

ACC 520 - Acct Not-For-Profit Organ/Govt
Accounting For Not-For-Profit Oganizations and Governmental Units
Prerequisite: None

A study of accounting principles, concepts and authoritative pronouncements applicable to not-for-profit organizations and governmental units. Additional topics include the budgeting process and the tax treatment of public charities and private foundations.

3.000 Credit hours
3.000 Lecture hours

Levels: Graduate
Schedule Types: Lecture, Online

Business Administration Department

ACC 525 - Acctng Internatl Operations
Accounting For International Operations
Prerequisite: None

The objectives of this course are to familiarize students with multinational enterprises and the accounting issues and problems peculiar to them such as consolidations of foreign subsidies, foreign currency translations, foreign investment analysis and multinational risk management. Consideration will be given to international transfer pricing and the peculiarities of internal auditing in an international setting.

3.000 Credit hours
3.000 Lecture hours

Levels: Graduate
Schedule Types: Lecture, Online

Business Administration Department

ACC 530 - Topical/Current Issues Acctng
Topical And Current Issues In Accounting
Prerequisite: None

To acquaint students with topics generally not covered in traditional accounting courses. Attention will be directed to current issues and problems faced by accountants and the accounting profession. Topical coverage may include the gaming and recreational industries, health care costs, derivatives, forensic accounting and ethics.

3.000 Credit hours
3.000 Lecture hours

Levels: Graduate
Schedule Types: Lecture, Online

Business Administration Department

ACC 531 - Accting Theory/Prof Developmen
Accounting Theory And Professional Development
Prerequisite: None

This course places emphasis on the study and application of accounting theory to traditional and emerging issues in accounting practice. Students are expected to develop a thorough understanding of (a) the environment of financial reporting, (b) the standard-setting process in the United States, and (c) the FASB's conceptual framework. Students are also expected to gain a perspective on accounting history, ethics, accounting professional development and the impact of political and economic forces on the accounting standards setting.

3.000 Credit hours
3.000 Lecture hours

Levels: Graduate
Schedule Types: Lecture, Online

Business Administration Department

ACC 535 - Adv Stud In Tax:Estates &Trust
Advanced Studies In Taxation:Estates & Trusts
Prerequisite: None

In depth discussion of the advanced topics in estate and trust taxation, recent legislative and judicial developments and reporting practices required by the Internal Revenue Service.

3.000 Credit hours
3.000 Lecture hours

Levels: Graduate
Schedule Types: Lecture, Online

Business Administration Department

ACC 540 - Corporate Taxation
Corporate Taxation
Prerequisite: None

This course will provide students with knowledge of the federal income tax law as it pertains to corporations and their shareholders. Attention will be directed towards recent developments in corporate taxation, ethics and reporting practices promulgated by the Internal Revenue Code and how they are applied to tax practitioners in public accounting and industry. Topics include formation and operations of corporations, nonliquidating distributions and dividends, stock redemptions, complete liquidations, taxable acquisitions, reorganizations, and ethical considerations.

3.000 Credit hours
3.000 Lecture hours

Levels: Graduate
Schedule Types: Lecture

Business Administration Department

ACC 545 - Forensic Accounting
Forensic Accounting
Prerequisite: None

Emphasis throughout this course will be placed on developing an understanding of forensic accounting concepts, including investigative accounting and litigation support. While "investigative accounting" involves the investigations of criminal matters, the "litigation support" provides assistance of an accounting nature in a matter involving existing or pending litigations. The investigative accounting covers areas that range from investigating economic loss and business fraud to money laundering, credit card and securities fraud, kickbacks, and criminal tax matters. "Litigation support" deals primarily with issues related to the quantification of economic damages. As potential forensic accountants, students will be trained to utilize accounting and auditing knowledge to improve their accounting investigative skills to assist in legal matters.

3.000 Credit hours
3.000 Lecture hours

Levels: Graduate
Schedule Types: Lecture

Business Administration Department

ACC 548 - Tax Of Partnership/Sub S Corp
Taxation of Partnerships and Subchapter S Corporations
Prerequisites: None

This course will provide students with an in-depth analysis of the taxation of pass-thru entities that includes partnership and Subchapter S electing corporations. Attention will be directed towards recent developments in partnership and Subchaper S entity taxation, ethics and reporting practices promulgated by the Internal Revenue Code and how they are applied to tax practitioners in public and private accounting. Topics include formation, operations and allocation of partnerships and Subchapter S corporations, non-liquidating distributions, terminations, reorganizations and ethical considerations.

3.000 Credit hours
3.000 Lecture hours

Levels: Graduate
Schedule Types: Lecture

Business Administration Department

ACC 549 - Assurance Service
Assurance Service
Prerequisite: None

Assurance services involve the collection of evidence in order to form an informed and objective opinion regarding the reliability and relevance of accounting and financial information. This course develops in students an understanding of the judgmental concerns faced by the accounting profession in providing assurance services, and instills the ability to apply professional concepts and standards to solving these judgmental concerns. This course will also introduce students to (a) a variety of assurance services offered by the public accounting profession, and (b) the methods and techniques used in providing these services.

3.000 Credit hours
3.000 Lecture hours

Levels: Graduate
Schedule Types: Lecture, Online

Business Administration Department

ACC 550 - Corporate Taxation

3.000 Credit hours
3.000 Lecture hours

Levels: Graduate
Schedule Types: Lecture

Business Administration Department

ACC 555 - Research in Assurance Services
Research In Assurance Services
Prerequisite: ACC 549

This course covers the fundamentals of accountancy research, as applied in assurance services contexts. It focuses on the different types of accountancy research (theoretical and applied) as well as the complex issues at each stage of the accountancy research process, including research objectives, data collection, analysis and the interpretation of results, and reports of the findings. Students will learn how to develop an independent original research project.

3.000 Credit hours
3.000 Lecture hours

Levels: Graduate
Schedule Types: Seminar

Business Administration Department

ACC 556 - Research Methods In Taxation
Research Methods In Taxation
Prerequisite: ACC 545

This course introduces students to the methods of solving advanced problems in taxation with emphasis on case study research. Students will conduct research using primary and secondary sources of tax information and learn how to apply findings to tax situations through the analysis of selected cases and topics.

3.000 Credit hours
3.000 Lecture hours

Levels: Graduate
Schedule Types: Lecture

Business Administration Department

ACC 5XX - Accounting Elective
Accounting Elective
Prerequisite: Transfer Credit Evaluation Only



0.500 TO 6.000 Credit hours

Levels: Graduate
Schedule Types: Lecture

ACC 696 - Research and Readings

1.000 TO 6.000 Credit hours
1.000 TO 6.000 Other hours

Levels: Graduate
Schedule Types: Independent Study

Business Administration Department


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