ACC - Accounting   

ACC 206 - Accounting Principles I   (4 Credits)
   A concentration in financial accounting theory and practice. Topics include service and merchandising cycles, internal control principles, systems including payroll, the valuation of cash, receivables, inventories, plant assets, and current liabilities. 
   It is recommended that accounting majors earn a minimum grade of 70% for successful completion of this course.

ACC 207 - Accounting Principles II   (4 Credits)
   A continuation of financial accounting including cash flow and statement analysis and the introduction of managerial topics used in cost analysis and control.
   Prerequisite: ACC 206

ACC 300 - Special Topics in Accounting   (3 Credits)
   This course is designed to provide in-depth study of one particular component of Accounting. Topics may vary from year to year.
   Prerequisites: ACC 207 or permission of instructor.

ACC 301 - Federal Taxes I   (3 Credits)
   An introduction to the Federal Tax System for the individual taxpayer.  Topics include filing requirements, determination of income, computations of taxes, and special tax problems of proprietorships.
   Prerequisite: ACC 206

ACC 302 - Federal Taxes II   (3 Credits)
   A more advanced study of topics in income taxes including partnerships, corporations, estates and trusts. Tax research is required.
   Prerequisites: ACC 206, ACC 301

ACC 306 - Intermediate Accounting I   (3 Credits)
   This course provides the accounting major with a full review of concepts and principles underlying accounting and their application in the accounting process. Valuation of cash, receivables, inventories, tangible and intangible fixed assets, and current liabilities are studied. FASB statements are emphasized.
   Prerequisite: ACC 207. It is recommended that accounting majors earn a minimum grade of 70% for successful completion of this course.

ACC 307 - Intermediate Accounting II   (3 Credits)
   A continuation of Intermediate Accounting I. The remaining balance sheet accounts and their related effect on operations are studied including the accounting for taxes, pensions, leases and accounting changes and the preparation of the statement of cash flows.
   Prerequisite: ACC 306

ACC 378 - Cost Accounting   (3 Credits)
   An introduction to procedures and systems used to gather, summarize, and report cost information. It addresses product or service cost determination in various settings to include the new manufacturing environment. Topics include cost systems, activity based costing, spoilage, joint and by-product accounting, cost control, variable costing, standard costs, and cost allocation.
   Prerequisites: ACC 207, CIS 149 or ITG 149

ACC 400 - Independent Study in Accounting   (4 Credits)
   Students with a special interest in a particular topic or area may apply to study under the individual direction of a faculty member. Independent study applicants must submit an application, including an outline of the proposed project, to the appropriate faculty member. All independent studies must be approved by the Academic Dean and are restricted to eligible Juniors and Seniors.

ACC 450 - Advanced Accounting   (3 Credits)
   This course is a study of specialized areas of accounting including mergers, consolidations, and acquisitions; partnership accounting; multinational transactions; and fund accounting for governmental and not-for profit organizations.
   Prerequisite: ACC 307

ACC 453 - Auditing   (3 Credits)
   A study of objectives, standards, and procedures employed by the professional accountant in performing audits. Topics include ethics, legal liability, internal control, statistical sampling, audit objectives, and auditing standards applicable to materials under examination. Current periodical literature is used in the course and the student is required to solve auditing cases.
   Prerequisites: ACC 307, ACC 378

ACC 456 - 457 - Accounting Internship   (3 Credits each)
   Internships with participating companies provide students with opportunity to gain valuable work experience in their field of study. This practicum encourages students to utilize their acquired knowledge and skills in the working  world. Enrollment is restricted to Juniors and Seniors with proven academic success. Students must submit an application to the Director of Career Services who is responsible for coordinating the work assignment. Approval is granted by the Academic Dean who is responsible for reviewing the term paper and who is responsible for submitting the course grade. Course evaluation is on a pass/fail basis.

ACC 463 - Accounting Information Systems   (4 Credits)
   This course surveys topics relating to accounting information systems of business. It emphasizes the accountant's interaction as a user, evaluator, and designer of accounting information systems. The course is intended for accounting majors who will be assuming the responsibilities of a professional accountant. It is also intended for students who are majoring in other business disciplines, who will ultimately be a user of an accounting information system. Topics include the study of basic concepts pertaining to accounting information systems, systems documentation techniques, database systems, controls of systems, fraud, accounting cycles, and various decision making reporting techniques.
   Prerequisites: CIS 149 or ITG 149, ACC 307