Accounting
ACC201 Principles of Accounting (Financial Accounting) - 4 credits
This class introduces the student to the role of accounting in the business world. The principles and concepts of financial accounting and analysis of accounting statements are covered. Accounting cycles, procedures and balanced sheet classifications are emphasized.
ACC202 Principles of Accounting (Managerial Accounting) - 4 credits
This course is continuation of ACC201 with an emphasis on liabilities, corporate equity measure measurement and earnings per share calculations. The course examines the evaluation of financial goals with an introduction to managerial accounting topics including cost/volume/profit analysis, responsibility accounting, allocation methodologies, budgets and cash flow. (Prerequisite: ACC201)
ACC311 Intermediate Accounting I - 4 credits
This course is an expansion of topics covered briefly in Principles of Accounting. The course develops the student?s ability to analyze complex financial accounting reporting problems and discusses financial accounting measurements, revenue and expense recognition, inventory cost and valuation, long-lived assets, costing valuation and amortization. The student is also introduced to selected topics in international accounting. (Prerequisite: ACC202)
ACC312 Intermediate Accounting II - 4 credits
This course is a continuation of ACC311 with emphasis on liabilities, corporate equity measurement and earnings per share. The course also explores the areas of evaluation of financial goals, performance review and special topics in financial reporting, such as: accounting for income taxes, leases, pensions and cash flow. (Prerequisite: ACC311)
ACC411 Advanced Accounting - 4 credits
This course covers the advanced study of accounting principles including: accounting for combined corporate entities, consolidated statement analysis, partnership accounting and governmental/nonprofit accounting. (Prerequisite:ACC312)
ACC412 Auditing - 4 credits
This course defines the ethical and legal responsibilities of the auditor and covers the topicsd of thre preparation of the audit program and working papersfor the finalcial statements in accordance with generally accepted auditing standards (GAAS). (Prerequisite: ACC312)
ACC413 Cost Accounting - 4 credits
This course develops and uses accounting data for managerial decision-making. Cost concepts for planning and control, cost/volume/profit relationships, responsibility accounting and inventory planning and control emphasized. (Prerequisite: ACC202)
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