Course Descriptions

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Accounting (ACC) Courses

ACC 101 Principles of Financial Accounting (4-0) 4 credits

The emphasis of this introductory course is to develop an understanding of accounting information systems for the business entity and for the individual. The basic concepts, procedures, business documents, and financial statements are included as they relate to the accounting cycle. Analysis of business decisions for internal and external aspects of the business is stressed.  View Course Syllabus

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ACC 102 Principles of Managerial Accounting (4-0) 4 credits

This course is an introductory course in managerial accounting. Fundamentals cost accounting concepts, financial statement analysis, profitability analysis, budgeting and decision making issues will be discussed. Prerequisite: ACC 101.  View Course Syllabus

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ACC 201 Intermediate Accounting I (3-0-1) 4 credits

Accounting I stresses a broader application of accounting principles. Theory is emphasized as it relates to valuation and changes in the financial position and operations of the business entity. Students will evaluate financial statements of business entities both quantitatively and qualitatively to expand their knowledge base regarding Generally Accepted Accounting Principles (GAAP) while learning how to adapt to changes in the standards of accounting practice. Prerequisite: ACC 102 or an A- or better in ACC 101, Co-requisite: ACC 102.  View Course Syllabus

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ACC 202 Intermediate Accounting II (3-0-1) 4 credits

A continuation of ACC 201, stressing a broader application of principles in previous accounting courses. Prerequisite: ACC 201.  View Course Syllabus

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ACC 205 Cost Accounting (3-0) 3 credits

A systematic study of the fundamental procedures applied in the determination of production costs and inventory balances. Analysis of cost behavior and decision-making for planning and control of the business are also covered. Prerequisites: ACC 102.  View Course Syllabus

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ACC 207 Income Tax Accounting (3-0) 3 credits

This course is designed to familiarize accounting students with aspects of income taxation of individuals and provide a foundation upon which they can act in either an advisory or functional capacity. Prerequisite: ACC 101.  View Course Syllabus

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ACC 210 Computer Applications in Accounting (3-0) 3 credits

This course provides an in-depth overview of current computer applications and how they can be used in the variety of accounting/business settings. Emphasis is placed on the more widely-used accounting packages (i.e. Quickbooks) in order perform the required tasks of an accountant (i.e. invoicing, accounts receivables and payable, auditing and control, payroll, taxes, financial statements, etc.). Prerequisite: ACC 101.  View Course Syllabus

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ACC 212 Accounting for Government and Not-For-Profit Agencies (4-0) 4 credits

Accounting for Governmental and Not-for-Profit Organizations (GNP) introduces students to the basic concepts and techniques of fund accounting and the financial reporting for governmental and not-for-profit entities. The course focuses on the structure and utilization of financial information as it relates to GNP, including the following: applying and identifying correct reporting and accounting standards for GNP; preparing fund basis and government-wide statements for local and state governments; and preparing financial statements for private not-for-profit organizations. Prerequisite: ACC 201.  View Course Syllabus

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