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Course Criteria
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4.00 Credits
ACC 202 focuses on the external financial reporting of enterprises. The course examines the creation, flow and analysis of enterprise financial information, including the income statement, balance sheet, statement of retained earnings and cash flow statement in accordance with accepted accounting principles. Students conduct introductory Internet research on published company financial information.
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4.00 Credits
ACC 203 focuses on the concepts, systems, procedures and decision models that help managers analyze, interpret and improve business results. Managerial accounting encompasses various systems for calculating the cost of a product or service; tools for the evaluation of business segments; models for making decisions concerning a variety of special decisions; planning and budgeting for operations and capital items; and exposure to ethical norms and dilemmas in the context of accounting and finance. The course includes Excel spreadsheet applications.
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4.00 Credits
ACC 304 helps students apply cost accounting methods in a variety of organizational business settings by developing accounting information that is timely, relevant and useful for formulating strategy, making non-routine decisions and planning and controlling operations. Topics covered include cost accumulation, assignment and behavior; planning, budgeting, evaluating and controlling operations; and tactical decision-making. Students will apply a critical thinking framework to identify business issues and to organize, analyze, visualize, and communicate data to relevant parties.
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4.00 Credits
This course expands the students' understanding of generally accepted accounting principles. The theory covered includes the FASB's conceptual framework, FASB codification of accounting standards, international financial reporting standards and the accounting process. This theoretical background is then applied to the preparation of financial statements and the use of time-value of money concepts to measure financial statement elements, revenue recognition and accounting for cash, receivables, inventories and long-term assets.
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4.00 Credits
This course provides a practical study of information systems/technology for accountants. The course offers a working understanding of information systems functions/processes, software/technology, and control/security with an emphasis on contemporary accounting practice concerns and competencies. Emerging and prevailing issues/trends relating to information systems and supporting information technologies are also explored with consideration for evolving responsibilities of accounting practitioners in an IT-intensive business environment.
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4.00 Credits
ACC 352 covers the U.S. federal taxation system, concentrating on issues of individual taxation. There is significant emphasis on methods of taxation, tax procedure, tax jurisdictions, tax accounting methods, asset acquisition/disposition and technology in the taxation field. Formal and informal written assignments enhance student understanding of the impact of taxation to decision making. Students complete a volunteer tax clinic during the spring term, requiring some evening or weekend commitment. Successful completion of the volunteer project partially fulfills the ACC 099 service requirement. (fall only)
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4.00 Credits
ACC 401 covers generally accepted auditing and attestation standards, professional ethics, auditing and attestation reporting requirements and objectives. The course includes topics on the auditing profession, audit reports, professional ethics, audit responsibilities and objectives, audit evidence, audit planning, materiality and risk, and other assurance and non-assurance services. Students will complete a series of formal and informal auditing-specific writing assignments to develop practical audit skills. The use of Excel at the intermediate level will be required to perform analytical review.
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4.00 Credits
ACC 420 expands the student's study of generally accepted accounting principles. The course covers the theory and methodology involved in accounting for investments, current liabilities, long-term debt, leases, deferred income taxes, pensions, stockholders' equity, earnings per share and accounting changes. The course also covers the preparation of the statement of cash flows and differences between US GAAP and IFRS.
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1.00 - 8.00 Credits
ACC 490 examines practical aspects of accounting through a paid accounting internship at a firm under supervision of faculty and firm representatives. This course may not be used to satisfy major requirements. It may be repeated for credit beyond 124 hours. Approval of the accounting department chair required.
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4.00 Credits
No course description available.
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