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ACC101 Introductory Accounting I (3)
Introduces students to general accepted accounting principles and published financial statements and serves as a foundation for further study in accounting and business administration. Topics examined in the course include: fundamental bookkeeping rules; the accounting cycle; the merchandising firm; current assets; long-term investments; fixed assets; intangible asset; and current liabilities. Accounting for sole proprietorships is stressed.

ACC102 Introductory Accounting II (3)
Prerequisite: ACC 101. Continuation of ACC 101. It completes the examination of financial accounting topics and introduces students to fundamental management accounting practices. Accounting for both partnerships and corporations is explored. Major topics include: accounting for long-term liabilities; accounting for owners equity in partnerships and corporations; the cash flow statement; commonly used liquidity, solvency, and profitability ratios; product costing; factory overhead calculations; job order costing; process costing; activity based costing; just-in-time manufacturing; service department cost allocations; budgeting; flexible budgets; standard costing; and capital budgeting.

ACC201 Intermediate Accounting I (3)
Prerequisite: ACC 101 and 102. A thorough course in theory and problems in which various methods of solving practical accounting problems are presented. The course supplies a broad background of accounting theory that will enable the student to recognize accepted differences in accounting methods and to develop individual concepts in matters of accounting principles. Knowledge of working paper layout is a primary requisite and the problems offered are a challenge to students' ability to observe, reason, and to make proper decisions on the basis of known facts.

ACC202 Intermediate Accounting II (3)
Prerequisite: ACC 201. A further development of the practical aspects of accounting, illustrating accepted methods of recording issuances of various types of stock for corporations and various capital accounts. Other topics included are problems in presentation of various liabilities and funds and the preparation of comparative reports and statement analysis.

ACC205 Accounting for Management (3)
Course requirement: enrollment in the TAP program. A course examining the use of costs in business planning, control, and management decision making. An emphasis is placed on the identification and analysis of relevant costs in specific decision making situations.

ACC208 A Survey of Financial Accounting (3)
Course Requirement: enrollment in the TAP program. An overview of financial accounting topics for corporations, with an emphasis on the use of financial information and analysis of financial statements.

ACC210 Survey of Accounting (4)
Course requirement: B.B.A. (Accelerated option) students. An introduction to accounting for B.B.A. (TAP Accelerated option) students. The emphasis is on financial accounting topics, with concentration on the uses of financial information. The course also covers managerial topics such as budgeting, cost-volume-profit analysis, and standard cost. This course replaces ACC 101 and 102 for B.B.A. (Accelerated option) students.

ACC301 Cost Accounting I (3)
Prerequisite: ACC 101 and 102. A study in the control and cost of materials, direct labor, and overhead with special emphasis on job-shop and process costing, cost allocation and Activities-Based costing systems and management.

ACC302 Cost Accounting II (3)
Prerequisite: ACC 301. An advanced course in cost management and decision making techniques, budgeting, and financial planning, standard costing systems and performance measurement.

ACC305 Governmental Accounting (3)
A study of the principles and procedures of fund accounting as used by governmental, educational, and other non profit or public funded entities.

ACC311 Taxation I (3)
Prerequisite: ACC 101 and 102. An examination of tax laws and regulations in relation to their underlying principles. A further study is included of the federal income tax for individuals and the preparation of the individual's income tax return. Problems in determining income tax for individuals are discussed.

ACC312 Taxation II (3)
Prerequisite: ACC 311. A continuation of ACC 311 and is an advanced course designed for study and practice in regard to federal income tax for partnerships, corporations, estates and trusts, federal estate and gift taxes, social security and other important taxes.

ACC355 Special Topics (1-3)
Special topics courses are offered under this number for topics in Accountancy that are not included in the established curriculum.

ACC400 Independent Study (1-3)
Departmentally approved independent study in a selected area of accounting under the supervision of a member of the department.

ACC401 Accounting Seminar I (3)
Prerequisite: ACC 101 and 102; Recommended: ACC 202. A seminar examining advanced accounting for business combinations with emphasis on parent and subsidiary accounting, consolidations, mergers, equity method of reporting investments in common stock and segment and interim reporting.

ACC402 Accounting Seminar II (3)
Prerequisite: ACC 101 and 102; Recommended: ACC 202. A seminar examining foreign currency transactions and translation of foreign currency financial statements, accounting for the organization, division of profit and loss and liquidation of partnerships and accounting for governments and not-for-profit organizations.

ACC420 Accounting Information Systems (3)
Prerequisite: ACC 202, CIS 111. A course examining how an organization processes its economic transactions, transforming accounting data into information useful in decision making. Topics explored include: The use of flowcharts to document accounting systems; a study of database management systems and the construction of accounting databases using Microsoft Access; an overview of enterprise recourse planning (ERP) systems; and a detailed examination of several accounting application subsystems. Special attention is placed on the internal controls employed to ensure the integrity of data processing.

ACC422 Auditing Principles and Professional Ethics (3)
Prerequisite: ACC 420. A course exploring the fundamental principles of auditing and the procedures used in the analysis and verification of accounts. The course spans the entire audit process, from the initial planning stages to the issuance of the final audit report. Emphasis throughout the course is placed on risk evaluation and the accumulation of evidence to support the audit opinion. In addition to investigating the technical aspects of an audit, the course also examines the ethical responsibilities of the professional auditor to society.