ACCOUNTING

ACC100 - Accounting Principles (3)

Topics in this course include: basic structure and principles of accounting; the nature and classification of accounts; the accounting cycle and the preparation of financial statements for both service and merchandising enterprises; and coverage of accounting systems and practices. Offered periodically. PREREQUISITES: None

ACC101 - Principles of Accounting I (3)

Topics include: the basic structure, principles, and practices of accounting; the nature and classification of accounts; the accounting cycle and the preparation of financial statements for both service and merchandising enterprises; design of accounting systems, including special journals and subsidiary ledgers; and coverage of cash, receivables, inventories, deferrals, accruals, plant assets, intangible assets, and current liabilities. Lecture classes and laboratory sessions meet at least four times per week. Laboratory fee. PREREQUISITES: None

ACC102 - Principles of Accounting II (3)

This course continues the study of basic concepts and principles, as well as accounting for the partnership and corporate forms of business organizations; coverage of plant assets, intangible assets, and current liabilities, long-term liabilities, investments financial statement analysis, and the Statement of Cash Flows. Lecture classes and laboratory sessions meet at least four times per week. Laboratory fee. PREREQUISITES: ACC101

ACC202 - Intermediate Accounting I (3)

This course expands on the topics of elementary accounting with a more comprehensive study of the principles and practices of accounting. It includes a review of the accounting process and a study of the design and content of financial statements. Detailed coverage is given to the areas of cash, receivables, and inventories. PREREQUISITES: ACC102

ACC203 - Intermediate Accounting II (3)

This course provides further detailed coverage of accounting principles and practices in the areas of investments in stocks and bonds, plant assets, intangible assets, current and long-term liabilities, and stockholders' equity. Other areas covered in detail include financial statement analysis and the Statement of Cash Flows. PREREQUISITE(S): ACC202

ACC207 - Managerial Accounting (3)

This course is a study of accounting as it serves the needs of management, principally in planning operations, controlling activities, and making decisions. Course emphasis is on the use of accounting by those seeking careers in other areas of business. Topics covered include cost terms, concepts, and classifications; job-order costing; process costing; cost behavior analysis and use; cost-volume-profit relationships; profit planning; standard costs; flexible budgets and overhead analysis; and relevant costs for decision making. PREREQUISITES: ACC102

ACC302 - Auditing (3)

This course examines the fundamental theory, primary objectives, and working procedures of auditing. The course is designed to familiarize the student with the ethics and duties of the independent certified public accountant. The major focus of the course centers around the examination of financial statements and their supporting accounts and financial records, and the rendering of the audit report. PREREQUISITES: ACC203

ACC303 - Advanced Auditing (3)

This course is an advanced consideration of auditing procedures. Topics include: study of statistical sampling and electronic data processing and their impact on the audit; further coverage of audit reporting; practical use of audit programs and preparation of working papers; references to publications of the American Institute of Certified Public Accountants and to materials from the Uniform CPA examination. Offered periodically. PREREQUISITES: ACC302

ACC304 - Cost Accounting (3)

This course is a study of accounting as it serves the needs of management, principally in planning, controlling, decision making, and determining product cost for pricing, inventory valuation, and income determination. Course emphasis is on the use of this information by those seeking careers in management accounting. Topics covered include cost terms, concepts, and classifications; job-order costing; process costing; cost behavior analysis and use; cost-volume-profit relationships; profit planning with the master budget; standard costs; flexible budgets and overhead analysis; measuring managerial performance; pricing and services; and relevant costs for decision making. PREREQUISITES: ACC203

ACC307 - Advanced Accounting I (3)

This course focuses on advanced accounting principles and practices. Topics covered include mergers and acquisitions, partnerships, international accounting and foreign currency transactions,and other topics of an advanced nature. PREREQUISITE(S): ACC303 or permission of the instructor

ACC308 - Advanced Accounting II (3)

This course continues the study of advanced accounting principles and practices as they relate to nonprofit entities, including municipal governments, hospitals, universities, and voluntary health and welfare organizations. Current topics in accounting are also discussed. PREREQUISITES: ACC203

ACC310 - Federal Income Taxation (3)

This course reviews the Federal Income Tax Law and Regulations as they relate to individuals. Topics covered include calculation of gross income, business and personal deductions, tax computations, and tax credits. Practical problems and preparation of returns are also discussed. PREREQUISITES: ACC203 or permission of the instructor

ACC311 - Advanced Federal Taxation (Continued) (3)

This course continues the study of the Federal Income Tax Law and Regulations. Topics covered include basis and determination of gain or loss, tax credits, capital gains and losses, regular and "S" corporations, partnerships, and research methods in taxation. PREREQUISITES: ACC310

ACC312 - Personal Income Taxation (3)

The primary focus of this course is the preparation of federal and state income tax returns for the individual. Topics covered include calculation of gross income, deductions, tax computations, and tax credits. Practical problems and preparation of returns are emphasized so as to give the student a working knowledge of the field. Offered periodically. For non-accounting majors. PREREQUISITES: ACC101 or permission of the instructor

ACC314 - CPA Examination Review (3)

This course is an orientation to the Uniform Examination for Certified Public Accountants. Topics include: the structure and content of the examination; coverage of suggested examination approaches and techniques to maximize potential for successful results; review of multiple-choice questions, essay questions, and problems from past examinations, including the unofficial answers provided by the examining organization. PREREQUISITES: Senior standing or permission of the instructor.

ACC316 - Computers in Accounting (3)

This course is designed to provide the student with a working knowledge of the use of computers in accounting. Topics covered include an introduction to operating systems, bookkeeping, and computerized tax preparation. Computer accounting systems and the audit of such systems are discussed. Offered periodically. PREREQUISITES: ACC102

ACC330 - Fraud Examination (3)

Pending.

ACC331 - Financial Statement Fraud (3)

Pending.

ACC350 - Computer Security and Control (3)

Types of controls are identified and their effectiveness is evaluated. Emphasis is on the prevention and detection of both intentional and unintentional computer abuse. Existing and proposed legislation in this area will be discussed. PREREQUISITES: None

ACC379 - Accounting Capstone (3)

This course familiarizes the student with the resources available to professionals in the fields of financial reporting, auditing, and taxation. Topics discussed include Generally Accepted Accounting Principles, Generally Accepted Auditing Standards, the Internal Revenue Code, Internal Revenue Regulations, Revenue Rulings, and court cases. The primary focus of the course is the completion of a major research project to serve as a capstone to the student's study in the accounting program. PREREQUISITES: Limited to accounting majors in their senior year.

ACC395 - Accounting Practicum (0)

This program will provide business majors with the opportunity to gain practical experience in the operations of accounting/business. The student will participate in managerial activities under the supervision of experienced executive and managerial personnel. Upon completion of the program, students must participate in a terminating seminar and submit a written report. An evaluation of the student's effort will be obtained from the supervisor in the organization where he or she interned. PREREQUISITES: Open to juniors and seniors in the School of Business Administration, with permission of the instructor.