Accounting (ACC)

ACC 2210 -  Principles of Financial Accounting   - 4 cr.  

Introduces the preparation and use of financial accounting information. Course includes preparation and analysis of financial statements and related disclosures.

ACC 2220 -  Principles of Managerial Accounting   - 4 cr.  

Introduces the internal use of accounting information to plan, control and evaluate the activities of business organizations. Course emphasizes problem solving and decision making for manufacturing and service enterprises.

ACC 3300 -  Cost Accounting   - 4 cr.  

Examines the theory and practice of cost accumulation and analysis with particular emphasis on the design, operation and evaluation of cost management systems used by business enterprises.

ACC 3310 -  Intermediate Accounting I   - 4 cr.  

Examines the theory of generally accepted accounting principles and its application to complex financial reporting issues including the valuation of balance sheet accounts, determination of net income and preparation of financial statements and related disclosures. An in-depth study with respect to the accounting for revenue, cash and receivables, inventories, property, plant, equipment and intangible assets will be provided.

ACC 3320 -  Intermediate Accounting II   - 4 cr.  

A continuation course for ACC 3310 that further examines the theory of generally accepted accounting principles and its application to complex financial reporting issues. An in-depth study with respect to the accounting for long-term investments, liabilities and leases, income taxes, post-retirement benefits and shareholders’ equity will be provided.

ACC 3400 -  Accounting Information Systems   - 4 cr.  

Examines the theory and practice of data management and control as they relate to the design, implementation and use of accounting information systems.

ACC 4420 -  Income Tax Accounting   - 4 cr.  

Examines the application of current income tax regulations to individuals and business entities. A strategic decision-making approach is emphasized. Completion of ACC 2210 is recommended prior to enrollment in this course.

ACC 4430 -  Auditing   - 4 cr.  

Examines the standards and procedures associated with a financial statement audit conducted by an independent accountant.

ACC 4450 -  Advanced Accounting   - 4 cr.  

Examines the accounting issues associated with business combinations, intercompany investments, partnerships and governmental and not-for-profit entities.