Federal Taxes I ACC 301 TBA 01/20/26 - 03/12/26 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(s): ACC 206
Federal Taxes II ACC 302 TBA 03/16/26 - 05/07/26 3 Credits A more advanced study of topics in income taxes including partnerships, corporations, estates and trusts. Tax research is required. Prerequisite(s): ACC 206, ACC 301
Intermediate Accounting I ACC 306 TBA 08/24/26 - 10/18/26 3 Credits This course provides the accounting major with a full review of concepts and principles underlying financial accounting and their application in the accounting process. The valuation of balance sheet items including cash, receivables, inventories, plant assets, intangible assets and current liabilities are studied. FASB statements are emphasized. Prerequisite(s): ACC 207
Intermediate Accounting II ACC 307 TBA 10/19/26 - 12/13/26 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(s): ACC 306
Cost Accounting ACC 378 TBA 01/20/26 - 03/12/26 3 Credits The purpose of the course is to present the essential issues of cost and managerial accounting in a one-semester course primarily designed for accounting majors. Topics to be studied relate to the development and use of costing systems to provide management with timely, accurate, and competitive cost information and performance reports. The course structure includes basic cost accounting terminology and an analysis of cost accumulation systems defined 1) by type of product such as job order costing, process costing, and joint costing and 2) by definition and measurement of costs such as standard costing, variable costing, and absorption costing. The service, retail, and manufacturing sectors will be included in the presentation of these various costing systems. In terms of planning and control, students will examine decision making in areas of cost behavior analysis, budgeting, variances, and feedback and control in performance evaluation systems. Topics also include overhead allocation and the contemporary cost accounting theories, such as the theory of constraints, total quality management, and activity based costing. Prerequisite(s): ACC 207, ITG 149
Advanced Accounting ACC 450 TBA 08/24/26 - 10/18/26 3 Credits This course examines the essential issues of Advanced Accounting in a one-semester course primarily designed for accounting majors. Topics covered relate to the theory and practice of accounting for business combinations (ASC Topics 805) and consolidated financial statements (ASC Topic 810) and include recent changes. This class incorporates information from all preceding financial accounting courses and provides an in-depth study of consolidations, mergers, and acquisitions. The theory and practice of accounting for foreign currency transactions and foreign currency financial statements, and partnership accounting are also addressed in this course. Prerequisite(s): ACC 307
Auditing ACC 453 TBA 03/16/26 - 05/07/26 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. Prerequisite(s): ACC 307, ACC 378
Accounting Information Systems ACC 463 TBA 10/19/26 - 12/13/26 3 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. Topics include the study of basic concepts pertaining to accounting information systems, systems documentation techniques, data base systems, controls of systems, fraud, accounting cycles, and electronic commerce. Prerequisite(s): ITG 149, ACC 307
Financial Reporting & Analysis ACC 644 S 06/29/26 - 08/15/26 3 Credits Tomorrow’s MBA graduates must be skilled in using financial statements to make business decisions. These skills often require application of ratio analyses, benchmarking, forecasting, valuation, and other aspects of financial statement analysis for decision making. This course investigates financial reporting from a user perspective in interpreting and analyzing financial reports for investment and other decision making. The course begins with an introduction of accounting fundamentals and the business environment. Next, it introduces the analysis of financial statements which is aided by an understanding of how those statements are prepared. Third, it describes the accounting for assets, liabilities, and equity; this includes accounting for cash flows. Throughout the course, mini- case assignments are assigned to reinforce current topics. Prerequisite(s): FIN 599
Financial Reporting & Analysis ACC 644 S 08/24/26 - 10/18/26 3 Credits Tomorrow’s MBA graduates must be skilled in using financial statements to make business decisions. These skills often require application of ratio analyses, benchmarking, forecasting, valuation, and other aspects of financial statement analysis for decision making. This course investigates financial reporting from a user perspective in interpreting and analyzing financial reports for investment and other decision making. The course begins with an introduction of accounting fundamentals and the business environment. Next, it introduces the analysis of financial statements which is aided by an understanding of how those statements are prepared. Third, it describes the accounting for assets, liabilities, and equity; this includes accounting for cash flows. Throughout the course, mini- case assignments are assigned to reinforce current topics. Prerequisite(s): FIN 599
