ACC - Accounting
ACC 206 -
Accounting Principles I (3
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 (3 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
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
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
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
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 (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. 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