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Accounting Courses

ACC 121 (4-0-4)

Financial Accounting

This course introduces current procedures of financial accounting and Generally Accepted Accounting Principles (GAAP). The course emphasizes the analysis of business transactions and the study of the accounting cycle. Topical areas in the course include accrual-based accounting concepts, internal controls; financial statement preparation; and accounting elements of a corporate business entity. An Excel-based software is utilized to practice and complete many of the problems. Ethical accounting standards are embedded throughout the course materials.

ACC 122 (4-0-4)

Managerial Accounting

This course introduces current managerial accounting  concepts, theories and practices applicable to manufacturing, retail and service industries. Job order, process cost and activity-based cost systems are introduced. Topics include budgeting, profit analysis, product pricing and reporting concerns of decentralized operations. Students utilize an Excel-based software system to practice and complete many of the problems. Ethical issues are discussed throughout the course. 
PR: ACC 121 

ACC 205 (3-0-3)

Computer Applications in Accounting

This course provides a hands-on introduction to computerized account principles using Excel and QuickBooks. This class provides knowledge on how to set up a business entity’s accounting system. Topics include recording financial transactions in a journal, developing financial statements and reports, creating and analyzing accounts receivable and accounts payable aging reports, creating invoices, recording adjusting entries, developing budgets, developing a payroll schedule and recording payroll tax journal entries, creating depreciation schedules for fixed assets, analyzing bond interest amortization, and conducting a present value analysis. PR: ACC 121

ACC 222 (3-0-3)

Intermediate Accounting I

This course gives intensive consideration to financial accounting theory and the current application of Generally Accepted Accounting Principles (GAAP). A significant amount of time is devoted to financial statement preparation and presentation. Emphasis is placed on the balance sheet and its various accounts. Topics covered include the accounting cycle, measurement of income, acquisition and disposal of assets, and the time value of money. 
PR: ACC 122 
Fall only 

ACC 225 (3-0-3)

Income Tax Accounting

This course introduces the current income tax law and tax regulations for individuals and certain business entities. Specific tax situations are presented and analyzed in accordance with the taxation rules set forth by the Internal Revenue Code and other primary tax sources such as case law. Topics include an examination of what constitutes income, acceptable deductions, analysis of property transactions, alternative minimum taxation, and recent legislation. Individual tax forms are prepared. 

ACC 226 (4-0-4)

Intermediate Accounting II

This course is a continuation of the study of financial accounting theory and practice. Specific accounts are examined including current and contingent liabilities, bonds, notes, corporate income taxes, leases, capital stock, pensions, and retaining earnings. Preparation of financial statements in accordance with Generally Accepted Accounting Principles (GAAP) and International Financial Reporting Standards (IFRS) are also covered. Financial statement analysis, revenue recognition rules, and accounting changes, and other topics are addressed. Excel- based web software systems re utilized in and outside of the classroom to complete assignments. 
PR: ACC 222 
Spring only 

ACC 240 (3-0-3)

Internal Auditing

This introductory internal auditing course examines the fundamental internal audit concepts followed by an illustration of how to conduct internal audit engagements. Topics covered include an examination of governance concepts, risk management, internal control, the procedures used by internal auditors, the assurance engagement, methods used to communicate the results, and procedures for following up. The course examines internal auditing within a computerized environment. 
PR: ACC 121

ACC 246 (3-0-3)


This course is an introduction to auditing for accounting students who have not had experience in auditing. The primary emphasis is on the auditor’s decision- making process. Included are concepts in auditing related to determining the nature and amount of evidence the auditor should accumulate, the objectives to be accomplished in a given audit area, the circumstances of the engagement, and the decisions to be made to determine the appropriate evidence to gather and how to evaluate the evidence obtained. Ethical conduct and legal liability of auditors are also covered along with auditing within a computerized environment. 
PR: ACC 122

ACC 250 (0-9-3)

Accounting Internship

This course provides an opportunity to explore and gain experience in a career area related to accounting. Textbook theory and classroom experience is enhanced while working in a supervised professional setting. The field study will incorporate accounting or accounting related assignments. All field work will be supplemented by scheduled meetings with the instructor. The course requires the completion of 120 hours of fieldwork. Grading is on a pass/fail basis. 
PR: Accounting or Business major, completion of 30 credit hours, completion of ACC 122, minimum overall GPA of 2.5, and permission of the Division.