Accounting (ACC)
College of Business Administration
ACC 201 Introduction to Financial Accounting (3) Introduction
to financial accounting and methods used to record and report financial
information to decision makers external to the firm. Use and limitations
of financial reports. Pre: sophomore standing.
ACC 202 Introduction to Management Accounting (3) Introduction
to managerial accounting and methods used to report information to
decision makers internal to the firm. Cost accounting, budgeting,
standard cost systems, reporting and analyzing performance. Pre: 201,
ICS 101 (or concurrent), and ICS 101L (or concurrent).
ACC 305 Management Accounting (3) Information for managerial decision-making, planning,
and control: job order and process costing, direct and absorption
costing, normal and standard cost systems. Problem solving and
application. Pre: 202.
ACC 321 Financial Accounting I (3) Accounting process and the application of generally
accepted accounting principles to the preparation of financial
statements, with special emphasis upon recognition and measurement of
cash, receivables, and inventories. Pre: 202.
ACC 323 Financial Accounting II (3) Application of accounting standards to recognition and
measurement of property, other assets, liabilities, contingencies,
contributed capital, retained earnings, dilutive securities, investments
and statement of cash flows. Pre: 321.
ACC 341 Accounting Information Systems (3) Analysis, design, and implementation of account-ing-based
management information systems. Evaluating operating efficiency and
effectiveness through internal auditing is also stressed. Pre: 321.
ACC 367 Reporting for Accountants (1) Stresses the various forms of reporting used to
communicate accounting information to clients, management, boards of
directors, and public-at-large. Written reports. Pre: 202.
ACC 399 Directed Reading & Research (V) Reading and research of a special area in major under
direction of faculty member(s). Project must include statement of
objectives, outline of activities planned, results expected, and how
they are to be reported and evaluated. Must be approved in advance by
the department chair and faculty adviser.
ACC 406 Tax Research (3) Examines statutory,
administrative, judicial, and secondary sources of tax information
in-depth. Develops skills in finding, analyzing, and effectively
communicating the results. Promotes lifelong learning. Credit not given
for both 406 and 606. Pre: 417.
ACC 407 Taxation of Business Entities (3) Examines federal income tax provisions for business
entities and their shareholders or partners regarding the formation,
operation, and distributions from corporations, S corporations, and
partnerships. Pre: 417.
ACC 414 Financial Accounting III (3) Accounting issues relating to revenue recognition,
income taxes, pensions, leases, accounting changes and errors, analysis
of financial statements, segment reporting requirements, and current
issues. Pre: 323.
ACC 415 Advanced Financial Accounting (3) Complex
accounting problems relating to mergers, consolidations, acquisitions,
consolidated statements, partnerships, liquidations, corporate
reorganizations and liquidations, estates, and trusts. Credit not given
for both 415 and 615. Pre: 323.
ACC 417 Tax Concepts for Business (3) Examines federal income tax concepts, such as property
transactions and their impact for business decisions. Promotes critical
thinking. Pre: 202 or BUS 610.
ACC 418 Auditing & Assurance (3) Auditing
concepts including standards, objectives, and ethics for external
auditors. Emphasis on reporting standards, internal control, evidence,
statistical sampling, EDP audits, and assurance. Pre: 323 and 341, or
611 and BUS 610; or consent.
ACC 435 Public Sector Accounting (3) Concepts and principles of accountability for
not-for-profit entities, with emphasis on governmental units. Includes
budgetary control and fund accounting systems and principles. Pre: 323
or 611, or consent.
ACC 500 Masters Plan B/C Studies (1) Enrollment for degree completion. Pre: masters Plan
B or C candidate and consent.
ACC 606 Tax Research (3) Examines statutory,
administrative, judicial, and secondary sources of tax information
in-depth. Develops skills in finding, analyzing, and effectively
communicating the results. Promotes lifelong learning. Credit not given
for both 406 and 606. Pre: 417.
ACC 607 Taxation of Business Entities (3) Examines federal income tax provisions for business
entities and their shareholders or partners regarding the formation,
operation, and distribution from corporations, S corporations, and
partnerships. Pre: 417.
ACC 609 Computers & Accounting for Business
Systems (3) Analysis of electronic data processing role in
accounting information systems. Emphasis on interaction between computer
facility and accounting subsystem. Pre: 341.
ACC 611 External Financial Reporting (3) This is an external financial reporting course only
for non-accounting majors. It applies the financial accounting
principles learned in BUS 610 to more complex transactions. Pre: 201 and
202, or BUS 610.
ACC 614 Advanced Financial Accounting (3) Accounting
issues relating to revenue recognition, income taxes, pensions, leases,
accounting changes and errors, analysis of financial statements, segment
reporting, interim reporting requirements, and current isses. Credit not
given for both 414 and 614. Pre: 323 or 611.
ACC 615 Consolidations/Multinational (3) Theory and practice related to complex accounting
problems relating to global mergers, foreign currency transactions,
consolidations, acquisitions, consolidated statements, partner-ships and
liquidations. Credit not given for both 415 and 615. Pre: 323 or 611.
ACC 616 Accounting History & Theory (3) Historical development of accounting theory
emphasizing pronouncements of AICPA, FASB, AAA, and SEC. Pre: 414.
ACC 619 Assurance in the Information Age (3) Advanced
treatment of assurance derived from modern information systems. Stresses
the effect of changing information technology on the auditors
attestation function. Includes research, critical thinking, and
communication skills applied to contemporary auditing issues. Pre: 418.
ACC 620 Global Accounting (3) Theory and
fundamental causes of international variations in accounting. Special
emphasis on problems such variations create for financial reporting,
control, and decision-making within multinational business enterprises.
Pre: 323 or 611, or consent.
ACC 625 Accounting and Tax Research (3) Emphasis on business research in accounting and
taxation. Stresses research design, problem definition, sources of
information, and current research areas in accounting and taxation.
Credit not given for both 406 and 625. Pre: 417.
ACC 631 Tax of Partners/Partnerships (3) Examines advanced topics in federal taxation of
partners and partnerships regarding the contribution, operation, and
distribution from partnerships and transfers of partnership interests.
Pre: 406 or 625, and 407.
ACC 633 Advanced Corporate Taxation (3) Examines advanced topics in corporate taxation
particularly federal tax aspects of corporate liquidations,
reorganizations, and division. Pre: 406 or 625, and 407.
ACC 638 Estate & Gift Taxes (3) Examines
estate and gift tax provisions and basic planning techniques to save
taxes. Overviews generationskipping transfer taxes and income taxes on
estates and trusts. Pre: 406 or 625,and 407.
ACC 660 Analysis & Decision-Making (3) Integrates learning through analysis and communication
of comprehensive business problems. Stresses research, critical
thinking, and analytical and communication skills applied to
contemporary accounting and tax issues. Pre: 414, 415, and completion of
required track courses.
ACC 690 Current Topics in Accounting (3) Concentration on current issues impacting the
accounting profession. Topics vary each semester. May be repeated for
credit.
ACC 695 Accounting Internship (3) On-the-job
experience in the accounting community. Necessary evaluation reports and
meetings with faculty adviser required. Pre: consent.
For key to symbols and abbreviations, see the first
page of this section. |