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Accounting (ACC)

systems impact how accounting data is captured, processed and communicated. The course introduces you to the people, technology and operation of accounting information systems and concentrates on evaluating and developing effective internal controls for these systems. Prerequisite: ACC 250, ACC 325 (3 s.h.)

ACC 225 Principles of Accounting I Accounting is the language of business. This course concentrates on basic accounting concepts beginning with the accounting equation and includes the development and analysis of financial statements. The emphasis is on the use of financial information for decision-making ACC 332 Financial Statement Analysis and Reporting purposes. (3 s.h.) This course emphasizes the importance the financial statement analysis and reporting ACC 226 Principles of Accounting II The course emphasizes the use of to all business decision makers. The course accounting data by management. It presents an overview of financial reporting examines budgeting, costing systems, and financial statement analysis, from both cost-volume-profit relationships and an accounting and a finance perspective. performance evaluation measures. The accounting perspective includes an analysis of financing activities, investing Prerequisite: ACC 225. (3 s.h.) activities and operating activities. Financial ACC 250 Computerized Accounting analysis includes cash flow analysis, This is a computerized simulation in basic analyzing return on invested capital, credit accounting that focuses on journalizing, analysis and equity analysis and valuation. posting, adjusting, ledgers worksheets Students will be required to apply course and financial statement preparation. concepts through the analysis of case Prerequisite: ACC 225. (3 s.h.) studies. Prerequisites: ACC 226 and COM 104 (3 s.h.) ACC 304 Individual Income Tax A study of individual income tax return ACC 390 Special Topics in Accounting preparation. An introductory course into This course addresses special topics related the interpretations and application of to the accounting discipline and profession. present tax laws as they pertain to the Prerequisite: Instructor approval. (1-4 s.h.) individual taxpayer. Prerequisite: ACC 225 ACC 395 Internship or instructor approval. (3 s.h.) (1-4 s.h.) ACC 317 Cost Management Cost management examines how to ACC 400 Accounting Practicum use financial data to provide valid cost This course will use accounting field information for decision-making purposes experiences such as the Volunteer Income such as planning, controlling and costing Tax Assistance (VITA) program to broaden of products and services. This course will the educational experience through real look at the newest costing methods and world accounting client assistance and trends in the manufacturing and service problem solving. (1-4 s.h.) industries. Prerequisite: ACC 226. (3 s.h.) ACC 401 Accounting Seminar In this capstone course, students will ACC 325 Intermediate Accounting I An in-depth look at the financial statements research and present emerging issues in and the information found on them. the accounting field in order to understand Various accounting issues are examined the changes being made by the profession with emphasis on assets, liabilities and and regulatory agencies. Various problem solving techniques. Prerequisite: accounting fields and career options will be discussed and students will assess their ACC 225. (4 s.h.) level of professional competencies using ACC 326 Intermediate Accounting II the AICPA Core Competency framework to A continuation of Intermediate Accounting help determine career development and I with emphasis on equities and problem- learning opportunities. Prerequisite: Senior solving techniques. Prerequisite: ACC 325. standing (1 s.h.) (4 s.h.) ACC 404 Organizational Tax ACC 330 Accounting Information Taxation of corporations, partnerships, Systems estates, and trusts. Prerequisite: ACC 304. Accounting Information Systems is (3 s.h.) concerned with the way information

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undergraduate course descriptions

ACC 405 Governmental and NonProfit Accounting This course is designed to cover fund accounting, budget and control issues, revenue and expense recognition and issues of reporting for both governmental and non-profit entities. Prerequisite: ACC 326 or instructor approval (3 s.h.) ACC 425 Advanced Accounting Accounting problems in business acquisitions, consolidated statements, non-profit and governmental entities. Prerequisite: ACC 325. (3 s.h.) ACC 426 Auditing A study of auditing procedures through the application of auditing principles and adherence to auditing standards. Prerequisite: ACC 326. (3 s.h.)

Air Force ROTC (AIR) AIR 101 Aerospace Studies An overview of the importance of professional appearance, customs and courtesies, officership and core values and basic communication. This course also outlines officer opportunities and benefits and Air Force installations. Co-requisite: AIR 101L. (1 s.h.) AIR 102 Aerospace Studies Emphasizing interpersonal and oral communication, this course provides a survey of the U.S. military's history, Air Force organizations and its chain of command, and addresses group leadership problems. Co-requisite: AIR 102L. (1 s.h.) AIR 201 Aerospace Studies A study of air power from its infancy as balloons and dirigibles through 1947. Also includes Air Force mission, concepts, doctrine and use of air power. Co-requisite: AIR 201L. (1 s.h.) AIR 202 Aerospace Studies History of air power from 1947 to present and its effect on Air Force relief missions and civic action programs in the late 1960s. Co-requisite: AIR 202L. (1 s.h.) AIR 301 Aerospace Studies Analysis of the individual motivational and behavioral processes that affect individuals as it relates to the leadership and group dynamics that provide a foundation for developing the professional skills necessary to become an Air Force officer. Course includes speaking and writing. Air Force quality concepts and techniques. Co-requisite: AIR 301L. (3 s.h.)

2015-2017 USF Academic Catalog  

2015-2017 academic catalog for the University of Sioux Falls.