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Course Criteria
	
	
		
	
		
			
			
		
			
			
			
			
					
						
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							3.00 Credits 
							
							
							
							
								 
								
									
									Prerequisites: CIS 100 ACC 202 Concepts of responsive information systems. The accounting-user viewpoints are stressed. Topics include: data base concepts, internal control, technology of information systems, use of system techniques, accounting information application, management use of information, management of information systems, systems analysis and design and auditing of accounting information systems. (3 Credits)
									
									
								
							 
							
						 
						
							
						 
						
						
						
					 
				
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							3.00 Credits 
							
							
							
							
								 
								
									
									Concepts of responsive information systems. The accounting-user viewpoints are stressed. Topics include: data base concepts, internal control, technology of information systems, use of system techniques, accounting information application, management use of information, management of information systems, systems analysis and design and auditing of accounting information systems.
									
									
								
							 
							
						 
						
							
						 
						
						
						
					 
				
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							3.00 Credits 
							
							
							
							
								 
								
									
									Prerequisites: ACC 312 A critical examination of the accounting theory and practices involved in a select number of advanced accounting topics. These topics will include accounting for business combinations and consolidations, governmental/fund accounting, non-for-profits, accounting for international transactions and global enterprises. Other topics might include such items as branch accounting, partnerships, or segment accounting. (3 Credits)
									
									
								
							 
							
						 
						
							
						 
						
						
						
					 
				
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							3.00 Credits 
							
							
							
							
								 
								
									
									A critical examination of the accounting theory and practices involved in a select number of advanced accounting topics. These topics will include accounting for business combinations and consolidations, governmental/fund accounting, non-for-profits, accounting for international transactions and global enterprises. Other topics might include such items as branch accounting, partnerships, or segment accounting.
									
									
								
							 
							
						 
						
							
						 
						
						
						
					 
				
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							3.00 Credits 
							
							
							
							
								 
								
									
									Prerequisites: A study of the basic principles for the determination of taxable income as established by Congress, the Internal Revenue Service and the courts. The areas of gross income, capital gains, adjusted gross income, exemptions and both personal and business deductions are emphasized with a primary focus on individual taxation. (3 Credits)
									
									
								
							 
							
						 
						
							
						 
						
						
						
					 
				
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							3.00 Credits 
							
							
							
							
								 
								
									
									A study of the basic principles for the determination of taxable income as established by Congress, the Internal Revenue Service and the courts. The areas of gross income, capital gains, adjusted gross income, exemptions and both personal and business deductions are emphasized with a primary focus on individual taxation.
									
									
								
							 
							
						 
						
							
						 
						
						
						
					 
				
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							3.00 Credits 
							
							
							
							
								 
								
									
									An examination of the basic tax principles applying to corporations, partnerships, estates, and trusts. Primary emphasis will be placed on the taxation of corporations and partnerships.
									
									
								
							 
							
						 
						
							
						 
						
						
						
					 
				
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							3.00 Credits 
							
							
							
							
								 
								
									
									Prerequisites: ACC 312 ACC 350 MTH 214 A study of the standards, procedures, and theories of independent and internal auditing with primary emphasis upon financial statement examinations by CPAs. Subjects include: the nature and scope of auditing, auditing standards and procedures, code of conduct, internal control and other professional and technical auditing considerations. (3 Credits)
									
									
								
							 
							
						 
						
							
						 
						
						
						
					 
				
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							3.00 Credits 
							
							
							
							
								 
								
									
									A study of the standards, procedures, and theories of independent and internal auditing with primary emphasis upon financial statement examinations by CPAs. Subjects include: the nature and scope of auditing, auditing standards and procedures, code of conduct, internal control and other professional and technical auditing considerations.
									
									
								
							 
							
						 
						
							
						 
						
						
						
					 
				
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							3.00 Credits 
							
							
							
							
								 
								
									
									Prerequisites: ACC 312 and approval of instructor and program director. An intensive study of special topics in accounting directed by members of the regular faculty. (3 Credits)
									
									
								
							 
							
						 
						
							
						 
						
						
						
					 
				
					 
					
				
			
			
				
			 
		
		 
	 
	
	 
  
 
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