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Accounting

Course Descriptions

Accounting Courses

ACC 201 Principles of Accounting I (4.00 SH). A two-semester study of the basic principles and concepts underlying the measurement of financial activity, and the preparation and use of financial statements. Among the topics will be basic accounting theory, transaction analyses, income determination, asset and liability valuation.

ACC 202 Principles of Accounting II (4.00 SH). A continuation of the basic accounting concepts, plus issues that relate to the financial management of a company, cost behavior, cost control, capital budgeting and profit planning. Prerequisite: ACC 201 for ACC 202.

ACC 300 Cost Accounting (4.00 SH). Development and use of financial information for management purposes. Coverage includes cost determination, analysis and control, budgeting, decision making, and performance evaluation. Prerequisites: ACC 202. (Also listed as BA 300.)

ACC 305 Intermediate Accounting I (4.00 SH). A two-semester advanced study of accounting principles as they relate to the preparation, form, content and decision usefulness of financial statements. Selected topics include the conceptual framework of accounting, current professional pronouncements, revenue recognition, income determination and presentation, asset valuation and measurement, liability and equity reporting and financial statement analysis. Prerequisites: ACC 201 and ACC 202 for ACC 305, and ACC 305 for ACC 306.

ACC 306 Intermediate Accounting II (4.00 SH). A two-semester advanced study of accounting principles as they relate to the preparation, form, content and decision usefulness of financial statements. Selected topics include the conceptual framework of accounting, current professional pronouncements, revenue recognition, income determination and presentation, asset valuation and measurement, liability and equity reporting and financial statement analysis. Prerequisites: ACC 201 and ACC 202 for ACC 305, and ACC 305 for ACC 306.

ACC 310 Federal Income Taxation (4.00 SH). A study of the current federal income tax law as it pertains to individual taxpayers, including their interaction with sole proprietorships. The concept of taxable income is developed. Tax planning and tax determination within the provisions of the law are covered. Prerequisites: ACC 201 and ACC 202.

ACC 320 Corporation & Partnership Taxation (4.00 SH). A study of the principles of taxation pertaining to corporations, partnerships, and related entities. Emphasis is placed on the impact of taxation on business transactions and its role in planning and decision making. Prerequisite: ACC 310 or consent of the instructor.

ACC 331 Accounting Information Systems (2.00 SH). The study of computer technology’s role in the accounting process: the accurate development and beneficial use of financial information as well as the ability to assign responsibility for results and motivate performance needed to achieve results. Prerequisites: ACC 201 and ACC 202.

ACC 332 Forensic Accounting (2.00 SH). The study of investigative and analytical skills necessary to resolve financial issues in a manner that meets standards required by a court of law. Prerequisites: ACC 201 and ACC 202 and junior status.

ACC 341 Governmental Accounting (2.00 SH). The study of local, state, and federal government accounting and reporting, including public sector auditing. Prerequisites: ACC 201 and ACC 202.

ACC 342 Not-For-Profit Accounting (2.00 SH). The study of accounting and reporting for not-for-profit organizations such as colleges, universities, and health care organizations. Prerequisite: ACC 201 and ACC 202.

ACC 351 Accounting Theory (2.00 SH). The study of the theoretical issues behind advanced accounting practices as they relate to stockholders, business consolidations, international accounting standards, and overall full disclosure of financial information, issues frequented by small, mid-sized, and large companies alike. Prerequisite: ACC 306.

ACC 352 Advanced Accounting (2.00 SH). The study of the application of accounting principles and problems as they relate to partnerships, business mergers, intercompany transactions, consolidations, issues which are frequented by small, mid-sized, and large companies alike. Prerequisites: ACC 306 and ACC 351.

ACC 410 Auditing (4.00 SH). A study of auditing objectives, standards, and procedures employed in the examination of business enterprises and verification of their financial statements. This course includes an evaluation of internal control, preparation of work papers, report writing, professional ethics, and current auditing trends. Prerequisite: ACC 306.

ACC 601 Preparing for the Profession (4.00 SH). A study of regulatory concepts, statements, and opinions regarding the measurement and presentation of financial information. Issues related to the practice of professional accounting will be explored through research and presentations. Serves as the capstone for the accounting major. Prerequisite: ACC 410 or consent of instructor.

ACC 610 Seminar/Advanced Topics (1.00 SH). A study of relevant topics and techniques pertaining to the current business and economics environment. Solution processes and problem defining are stressed.

 

Supporting Courses

BA 160 Personal Financial Decisions (4.00 SH). An introductory course on the basics of financial decision making and personal finance. Topics will include basic accounting concepts, investment alternatives, budgeting, and the nature of risk and insurance. This course does not carry credit for any major in the Department of Economics and Business. Sophomore standing is recommended.

BA 225 Management Information Systems (4.00 SH). The course provides a basic understanding of how organizations develop, use, manage, and secure their information systems. The course examines the impact of information systems at the strategic and operational levels of an organization. Key system applications, such as electronic commerce and enterprise information systems, are examined as well as the technological infrastructure that supports them. Prerequisites: ACC 201 or BA 140 or ECO 150.

BA 300 Cost Accounting (4.00 SH). Development and use of financial information for management purposes. Coverage includes cost determination, analysis and control, budgeting, decision making, and performance evaluation. Prerequisites: ACC 202. (Also listed as ACC 300.)

BA 310 Organizations and Management (4.00 SH). A course that studies the behavior of people in a work organization. Topics include motivation, leadership, group processes, job and organizational design, communications, effectiveness and ethics in the workplace. Prerequisites: Junior standing.

BA 370 Business Law (4.00 SH). A study of law as it pertains to business. Legal principles pertaining to a variety of topics, including the Uniform Commercial Code, will be presented and applied to business entities. Text and case study will emphasize legal reasoning processes.

ECO 150 Economic Reasoning (ST) (4.00 SH). Fundamental economic concepts and theories of supply and demand, resource allocation, taxation, international trade, externalities, public goods, market models, and labor markets. An emphasis on applications in both public policy and individual decision making will be recurrent throughout the course. Meets Social Thought and Tradition Intellectual Perspective requirement (ST).

ECO 220 Statistics (QR) (4.00 SH). An introductory course in the analysis and interpretation of quantitative data. Attention is given to the binomial distribution, the normal distribution, sampling, introductory probability theory, and hypothesis testing. Real world applications are used with computer software for statistical analysis. Not available to students with credit in BIO 206, MTH 335, PSY 201, PS 301, SSC 251, or SSC 252. Prerequisite: MTH 131 (or concurrent enrollment in MTH 131).

MTH 131 Applied Calculus (QR) (4.00 SH). A one-semester study of applications of differential and integral calculus with emphasis on polynomials, exponential functions, logarithmic functions, business and economics applications. This course is for individuals with a good high school background in mathematics. This course does not provide the background for a student to continue on to Calculus II. Not available to students who have credit for MTH 150, MTH 152, or MTH 250. (Offered every semester.) Meets Quantitative Reasoning Intellectual Perspective requirement (QR).

MTH 150 Calculus I (QR) (4.00 SH). This course will focus on the fundamentals of differential calculus. Topics considered include functions, limits, continuous functions, differentiation and integration of functions with one real variable, applications of differentiation and the Fundamental Theorem of Calculus. Students will be introduced to some basic calculus proofs. This course is suggested for all students who expect to continue for any advanced degree including finance, law, and medicine. (Offered every semester.) Meets Quantitative Reasoning Intellectual Perspective requirement (QR).

MTH 152 Calculus II (QR) (4.00 SH). This course will focus on the fundamentals of integral calculus, including techniques and applications of integration. Other topics include infinite series and introductory topics from differential equations. Prerequisite: C- or better in MTH 150 or the permission of the instructor. (Offered every semester.) Meets Quantitative Reasoning Intellectual Perspective requirement (QR).

MTH 250 Calculus III (QR) (4.00 SH). An introduction to the calculus of several variables. Topics include the geometry of three-dimensional space, partial derivatives, multiple integrals, and vector calculus. Prerequisite: C- or better in MTH 152. (Offered Fall semester.) Meets Quantitative Reasoning Intellectual Perspective requirement (QR).

 

What can you do with an Accounting degree?

Imagine yourself a CPA, a partner at an accounting firm, working for a corporation, the government, or a nonprofit, or as an entrepreneur.

 

 

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