Accounting Courses

Course	Description
ACC 203	Introduction to Financial Accounting .  An Introduction to financial accounting concepts and their application in the accounting process for business organizations.  Includes financial statement preparation and analysis and communication of financial information.  No previous knowledge of accounting required.
ACC 301	Microcomputer Applications in Accounting and Finance. Theory and application of microcomputer technology in the practice of accounting and finance.  Emphasis on the utilization of basic spreadsheet and general ledger software.  Intended to stimulate create initiative in performing accounting tasks and to develop the basic skills necessary to efficiently and effectively utilize the microcomputer.  Credit for both CIS 3013 and ACC 3013 will not be awarded.
ACC 302	Cost Accounting.   An introductory cost course, emphasizing the accounting for material, labor, and manufacturing expenses in both job order and process cost systems.  Special attention to distribution of service department cost and costing of byproducts and joint products.  Prerequisite:  ACC 2033
ACC 303	Intermediate Accounting I.   The environment of accounting, development of standards, basic theory, financial statements, worksheets, and the application of generally accepted accounting principles for the business enterprise with emphasis on corporations.  Prerequisite:  ACC 2033
ACC 304	Intermediate Accounting II.   A continuation of Intermediate I with continued emphasis on generally accepted accounting principles as applied to the business enterprise.  Prerequisite:  ACC 3033
ACC 305	Governmental and Institutional Accounting.   Budgeting, accounting, and financial reporting principles and practices for governmental and other not-for-profit entities.  Prerequisite:  ACC 3033
ACC 310	Accounting Information Systems.   Specific study of design and implementation of complex accounting information systems.  An understanding of the traditional accounting model and its relationship to each type of accounting information system will be emphasized, including accounts receivable, inventory control, cost accounting, operational budgeting, and capital budgeting.  Key elements of a well-designed management control system are included.  Prerequisite:  ACC 2033
ACC 401	Financial Accounting.  A study of financial statement analysis and accounting topics related to financial statement presentation and disclosure.  Prerequisite:  ACC 3043
ACC 403	Advanced Accounting Principles.   Special phases of partnership accounting, joint ventures, consignments, installment sales, statement of affairs and accounting for insolvent concerns, and business combinations.
ACC 405	Federal Tax Accounting.   The present income tax law and regulations; income tax legislation, treasury and court decisions, departmental rulings; income tax problems and returns, social security, and self-employment taxes.  Prerequisite:  ACC 2033 and junior classification.  Creidt for both ACC 4053 and FIN 4053 will not be awarded.
ACC 406	Federal Tax Accounting--Advanced.   Current income tax law and accounting procedures.  Preparation of income tax returns of partnerships and corporations.  Prerequisite:  ACC 4053  Credit for both ACC 4063 and FIN 4063 will not be awarded.
ACC 423	Ethics for Accountants.   Introduction to auditing and ethical responsibilities for auditors and other accountants in both public and private practice.  Topics include generally accepted auditing standards, the standard audit report, legal responsibilities of accountants, the Code of Professional Conduct for accountants, independence, and objectivity.  Includes case studies involving ethical reasoning and decision making.  Prerequisite:  ACC 3043 or concurrent enrollment.
ACC 424	Auditing Evidence and Reporting.   Procedures used by auditors and accounting practitioners to gather and evaluate information and report on their findings.  Includes evaluation of internal control, planning an audit or other engagement, compliance testing, substantive testing, statistical sampling, evaluation of findings, and preparation fo reports.  Prerequisite:  ACC 4233
ACC 435	Financial Statement Analysis. Use of financial statements to analyze the position of a firm. Topics include analysis techniques and limitations imposed by generally accepted accounting principles. Prerequisite: ACC 303.
ACC 457	Accounting Theory. A systematic study of the generally accepted accounting rules and principles that govern the practical application of accounting methods. Prerequisites: ACC 303 and 304.
ACC 485	Seminar. A study of current issues and developments in accounting. Prerequisite: approval of instructor.
ACC 486	Problems. A directed study of selected problems in accounting . May be repeated with approval of department head. Prerequisites: Senior classification and approval of department head.