Undergraduate Catalog Accounting
ACC 210–211 Accounting Principles I and II
ACC 410 Advanced Accounting
Students review basic accounting principles and practices including preparation of financial statements, account use, and deferrals. Prerequisite: Completion of MAT 098 or 099 or placement in MAT 113. ACC 210 is a prerequisite to ACC 211. Offered both semesters. 3 credits each
Students review accounting theory with a study of special topics, including partnerships, mergers and acquisitions, consolidations, and fund accounting. Prerequisite: ACC 331. Offered spring. 3 credits
ACC 330–331 Intermediate Accounting I and II
Students explore the principles and methodology of auditing. The course reviews the audit basis, business controls, professional ethics and legal liability. Prerequisite: ACC 331. Offered spring. 3 credits
This course provides a theoretical study of the accounting process and its application, including the impact of FASB statements and SEC regulations. Prerequisite: ACC 210–211 with a grade of ‘C’ or better. Two semesters. Offered fall and spring. 3 credits each
ACC 335 International Accounting 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. Prerequisite: ACC 211. 3 credits.
ACC 340 Managerial Accounting 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. Prerequisite: ACC 211. Offered fall. 3 credits
ACC 341 Income Taxes This course covers theories and principles of federal income taxes relating to the individual and business. Prerequisite: ACC 211. Offered spring. 3 credits
ACC 343 Business Taxes Topics covered in this course include federal income tax law for corporations, partnerships, estates, and trusts, as well as federal gift and estate taxes. Prerequisite: ACC 341. Offered fall. 3 credits
ACC 420 Auditing Principles
ACC 461 Accounting Seminar Seminar includes study of topics in accounting theory and practice through research of current accounting publications. Prerequisite: Open to juniors and seniors majoring in accounting. Offered fall. 3 credits
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