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  • ACC 106: Business and Society

    3.00 Credits
    Wesleyan College

    Goal: To introduce students to the expectations society has toward business behavior. Content: Major issues facing organizations in both the profit and nonprofit sector will be researched, analyzed, discussed, and evaluated. Students will evaluate how decisions of organizations impact the larger society and the community in which they reside. Taught: Fall, Spring. Gen. Ed. Category: Critical thinking. Credit: 3 hours.
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  • ACC 201: Financial Accounting:Concepts and Applications

    3.00 Credits
    Wesleyan College

    Goal: To give the student an appreciation and understanding of recording and accounting for business transactions. Content: An introduction to the fundamentals, practices, and procedures of financial accounting. Covers the basic financial accounting concepts, the accounting cycle, and financial statement preparation. Taught: Fall. Credit: 3 hours.
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  • ACC 202: Principles of Managerial Accounting

    3.00 Credits
    Wesleyan College

    Goal To give the student a basic working knowledge of the underlying principles of managerial accounting. Content Study of process costing, product costing, and various methods of analysis for decision making such as costvolume- profit analysis. Also, study of various quantitative methods useful to management in controlling inventory, estimation costs, and coping with uncertainty. Focus on accounting reports used by management. Taught Spring. Prerequisite ACC 201. Credit 3 hours.
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  • ACC 321: Intermediate Accounting I

    3.00 Credits
    Wesleyan College

    Goal To enable the student to evaluate and develop a system of understanding accounting theory and practice in preparation for advanced accounting topics and academic and career opportunities. Content An intensive study of financial accounting functions and basic theory of accounting with emphasis on financial statement preparation and measurement of assets and liabilities. Taught Fall. Prerequisite ACC 201 and 202. Credit 3 hours.
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  • ACC 322: Intermediate Accounting II

    3.00 Credits
    Wesleyan College

    Goal To help students become familiar with and understand the theory underlying accounting reports, the required content and disclosure in financial statements and reports, and to recognize errors in the preparation of reports in applications of theory and principles. Content A continuation of BUS 321. Study of accounting for current liabilities, long-term liabilities, intangibles, corporate capital, retained earnings, and property, plant and equipment. Taught Spring. Prerequisite ACC 321. Credit 3 hours.
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  • ACC 323: Cost Accounting

    3.00 Credits
    Wesleyan College

    Goal To provide a comprehensive coverage of fundamental concepts and techniques within the area of cost accounting. Content Focus on the different types of costs and their interrelationships. Strong emphasis on problem solving with the use of concepts covered in the text and in-class lecture material. Computer concepts also covered. Taught Fall. Alternate years. Prerequisite ACC 201 and 202. Credit 3 hours.
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  • ACC 324: Tax Accounting

    3.00 Credits
    Wesleyan College

    Goal To teach the student a working knowledge of individual income taxation, enabling her to prepare a complete, accurate, and reasonably complex individual income tax return. Content Determining taxable income, deductions, adjustments, exemptions, and other important tax concerns for individuals and small businesses. Taught Fall. Alternate years. Credit 3 hours.
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  • ACC 333: Business Information Systems

    3.00 Credits
    Wesleyan College

    Goal To understand how firms plan, build, and implement systems to process accounting information necessary to the business. Content A study of the fundamentals of business data processing techniques and systems. Technological advances and their effects on business are discussed. Taught Spring. Credit 3 hours; cross-listed as BUS 333.
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  • ACC 396 ,397: Special Topics in Accounting

    6.00 Credits
    Wesleyan College

    Goal To provide an opportunity for exploration of a topic not offered as part of the established curriculum. A student may take no more than six semester hours in special topics courses. Content Examination of special topics, problems, or issues in accounting that seem particularly relevant to student needs and interests. Announced annually. Taught Offered occasionally. Prerequisite Dependent on topic. Credit 3; 3 hours.
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  • ACC 423: Intermediate Accounting III

    3.00 Credits
    Wesleyan College

    Goal To help the student understand the complex theory and procedure required in the preparation of financial statements. Content A continuation of ACC 321 and ACC 322. Study of accounting for dilutive securities, earnings per share, leases, pensions, deferred income taxes, statement of cash flows, revenue recognition, error corrections, and accounting changes. Taught Offered occasionally. Prerequisite ACC 321 and ACC 322. Credit 3 hours.
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