Accounting Courses (ACC)

ACC Department | ACC Major | Honors | Accelerated Master's Program

201 Financial Accounting (3:3).

Pr. second semester freshman standing.

Introduction to external financial statements of organizations, emphasizing the use of accounting information in making investment and other decisions. Addresses ethical considerations and role of financial reporting in society.

202 Managerial Accounting (3:3).

Pr. second semester freshman standing.

Introduction to internal accounting and reporting of organizations, emphasizing the use of accounting information used by management and other decision makers within the organization.

203 Double-Entry Formal Accounting Systems (1:1).

Pr. grade of C or better in 201.

Essential aspects of accounting cycle, including journalizing and posting transactions, making necessary adjustments, preparing financial statements and closing the books.

318 Intermediate Accounting I (3:3).

Pr. admission to program or other approved program; grade of C or better in 201, 202 and 203; junior standing.

Focuses on the conceptual framework underlying financial reporting by business enterprises, the processes by which authoritative accounting guidelines are promulgated, and the preparation, presentation, interpretation, and use of financial statements.

319 Intermediate Accounting II (3:3).

Pr. admission to program or other approved program; grade of C or better in 201, 202, 203, and 318; junior standing

The second course in the two-course intermediate accounting sequence. Continues the examination of the preparation, presentation, interpretation, and use of financial statements.

325 Accounting Transaction Processing Systems (3:3).

Pr. admission to program or other approved program; grade of C or better in 201, 202, 203, 318 and ISM 280; junior standing.

Designed to provide an understanding of a variety of accounting subsystems, systems analysis, and design issues reinforced through case studies.

420 Federal Tax Concepts (3:3).

Pr. admission to program or other approved program; grade of C or better in 201, 202, 203, and 318; senior standing.

Tax structure and tax principles. Accounting principles and procedures related to tax accounting. Application of tax and accounting principles to specific problems.

430 Cost Accounting (3:3).

Pr. admission to program or other approved program; grade of C or better in 201, 202, 203, and 318; senior standing.

Costs and cost accounting principles, costing systems, cost determination procedures; control and analytical practices for managerial decision-making.

440 Auditing Concepts (4:4).

Pr. 319 and 325; admission to program or other approved program

Concepts underlying audit process, procedures used in external auditing, statistical application, preparation of audit programs, and reports. Use of audit software to conduct control risk assessment and substantive tests. (Formerly ACC 540) (FA,SP)

450 Accounting, Ethics, and International Business (3:3).

Pr. grade of C or better in 319, admission to Department or other professional program approved by Department

First half of course focuses on ethical import of accounting in modern organizations; second half of course focuses on accounting practices and regulations in different countries. (FA,SP,SU)

493 Honors Work (3-6).

Pr. see Honors Program

• May be repeated for credit if the topic of study changes.

499 Independent Research in Accounting (1 to 3).

Pr. admission to program, senior standing, and permission of Department.

• May be repeated for credit with approval of Department Head.

Individual study of an issue or problem(s) in accounting of particular interest to the student. Student must arrange time and course requirements with instructor prior to registration.

589 Experimental Course: Advanced Business Law (3:3).

Topics include contract and sales law, professional ethics, securities and regulations and relevant laws governing negotiable instruments; legal issues surrounding partnerships, corporations, and principal-agencies. (Offered FA '00)