Accounting Courses (ACC)
ACC 1990-4990. Special Studies (1-3).
ACC 2410, 2420. Accounting Principles (3, 3). A study of basic concepts, principles and practices involved in processing and communicating economic information through financial statements.
ACC 3310, 3320. Intermediate Accounting (3, 3). Prerequisite: ACC 2420. In-depth study of accounting theory principles and practices relating to the basic elements involved in financial reporting.
ACC 3350. Federal Income Taxes (3). Prerequisite: ACC 2420. A study of federal income tax laws with particular emphasis on the preparation and filing of individual, partnership, and corporate tax returns.
ACC 3460. Cost Accounting (3). Prerequisite: ACC 2420. A study of how accounting data can be interpreted and used by management in planning and controlling business activities. Included in this study will be the accounting for costs of manufacturing a product or rendering a service with attention given to job order, process and standard cost systems.
Gen. Ed. designation: EL (Service Learning).
ACC 3520. Accounting Information Systems (3). Prerequisite: ACC 2420. This course provides students with a broad awareness of basic IS concepts, including inputs and outputs, processing procedures, files and controls as well as how IS impacts managerial decision-making and organizational structures. The course introduces students to a range of IS analysis and design techniques and steps in the system's life cycle.
ACC 3950, 4950. Studies Abroad (3-18). Study in a foreign country. Individual course titles and locations are assigned for each course taken. See Studies Abroad program for details.
ACC 4350. Auditing (3). Prerequisite: ACC 3320. This course introduces the vocabulary, concepts, principles and techniques of auditing. The course presents a seven-step, generalized, audit process that may be applied to virtually any audit situation. Equal attention is given to operational type audits and to financial statement audits.
ACC 4550. Foundations of Accounting (3).
