use of accounting information by managers of the firm in the organizations’s decision-making process. Prerequisite: ACC 210. ACC 300 ACCOUNTING SYSTEMS / 3 credits This course provides an introduction to the design, implementation and control of accounting information systems. A series of hands-on projects are utilized to reinforce the conceptual and theoretical aspects of accounting systems. Prerequisite: ACC 211. ACC 320 COST MANAGEMENT I / 3 credits The course introduces the basic concepts and tools associated with cost management information systems. The topics of product costing, planning and control, and cost analysis are examined in depth within the context of traditional, functional-based cost systems as used by companies in both the manufacturing and service sectors. Prerequisite: ACC 211. ACC 325 COST MANAGEMENT II / 3 credits This course extends the study of cost management systems to recent approaches developed in this field. Topics include activity-based costing, strategic cost management, process value analysis, kaizen costing, quality costing, productivity, environmental cost managment and the Balanced Scorecard. The course concludes with an examination of the role of cost information in management decision-making and the models used to facilitate this process. Prerequisite: ACC 320. ACC 330 & 331 INTERMEDIATE ACCOUNTING I & II / 3 credits each The objective of this sequence of courses is to emphasize the accounting principles and practices as they apply to corporate external financial reporting. Prerequisite: ACC 211. ACC 340 INCOME TAX I / 3 credits The course involves the study of federal income tax regulations as they relate to the income of individuals. Prerequisite: ACC 211 or consent of instructor. ACC 410 AUDITING / 3 credits The course introduces the concepts, approaches and techniques used in financial statement auditing. Emphasis is placed on the audit enviroment, planning and risk analysis, internal control, audit objectives, selection and implementation of audit procedures, ethical considerations and legal liability. Students will also become familiar with the Professional Auditing Standards that guide audit practice. Prerequisite: ACC 331. ACC 420 ADVANCED COST MANAGEMENT / 3 credits The course builds upon ACC 325 and includes such topics as comprehensive budgeting, profitability analysis, differential cost analysis, transfer pricing, capital budgeting, and linear programming. Prerequisite: ACC 325. ACC 440 INCOME TAX II / 3 credits The course involves study of the Federal Tax Regulations pertaining to corporations, partnerships, estates, and trusts. Prerequisite: ACC 340. ACC 490 SEMINAR IN ADVANCED FINANCIAL AND GOVERNMENTAL ACCOUNTING / 3 credits Selected advanced topics in accounting will vary from semester to semester. May be repeated for a maximum of 6 credits. Prerequisites: junior standing, permission of instructor, ACC 331.
16