ACC 210 – 211 - Accounting Principles I and II 3 credits each semester; Offered both spring and fall semesterPrerequisite: Completion of MAT 098 or 099 or placement in MAT 113. ACC 210 is a prerequisite to ACC 211.
Students review basic accounting principles and practices including preparation of financial statements, account use, and deferrals.
ACC 330 – 331 - Intermediate Accounting I and II 3 credits each semester; Offered both spring and fall semesterPrerequisite: ACC 210–211 with a grade of ‘C’ or better
This course provides a theoretical study of the accounting process and its application, including the impact of Financial Accounting Standards Board statements and SEC regulations.
ACC 335 - International Accounting 3 creditsPrerequisite: ACC 211
This course will examine accounting issues in financial and managerial accounting, auditing and taxation from an international perspective. With an overview of the respective conceptual frameworks and the underlying social and economic factors, students will explore how standards are set by the International Accounting Standards Board (IASB) and the Financial Accounting Standards Board (FASB).
Students will be introduced to convergence and key differences of the International Financial Reporting Standards (IFRS) with United States’ Generally Accepted Accounting Principles (GAAP). The study of international accounting issues is critical for effective financial analysis of companies operating globally.
ACC 340 - Managerial Accounting 3 creditsPrerequisite: ACC 211
This course explores the role of managerial accountants in developing information for internal decision making, including concepts and tools used in managerial accounting.
Students will be exposed to techniques for manufacturing operations and non-manufacturing environments: merchandising, service, government, and non-profit organizations.
ACC 341 - Income Taxes 3 credits; Offered springPrerequisite: ACC 211
This course covers theories and principles of federal income taxes relating to the individual and business.
ACC 343 - Business Taxes 3 credits; Offered fallPrerequisite: ACC 341
Topics covered in this course include federal income tax law for corporations, partnerships, estates, and trusts, as well as federal gift and estate taxes.
ACC 410 - Advanced Accounting 3 credits; Offered springPrerequisite: ACC 331
Students review accounting theory with a study of special topics, including partnerships, mergers and acquisitions, consolidations, and fund accounting.
ACC 420 - Auditing Principles 3 credits; Offered springPrerequisite: ACC 331
Students explore the principles and methodology of auditing. The course reviews the audit basis, business controls, professional ethics, and legal liability.
ACC 461 - Accounting Seminar 3 credits; Offered fall Prerequisite: Open to juniors and seniors majoring in accounting
Seminar includes study of topics in accounting theory and practice through research of current accounting publications.