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ACC 221: Principles of Accounting I
3.00 Credits
Franklin College - Indiana
Concepts & issues of financial reporting for business entitles; analysis & recording of economic transactions. May be taken during freshman year. Fall and Spring.
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ACC 222: Principles of Accounting II
3.00 Credits
Franklin College - Indiana
Continuation of financial accounting as well as concepts and issues of management accounting, budgeting, cost determination, and analysis. Prerequisite: ACC 221. May be taken during freshman year. Spring.
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ACC 222 - Principles of Accounting II
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ACC 300: Topics in Accounting
3.00 Credits
Franklin College - Indiana
A topic of current interest in accounting will be taught. Topics will vary depending on faculty interest. Course will be offered upon the request of a faculty member and with approval of the vice president for academic affairs. Must have at least junior class standing.
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ACC 311: Intermediate Accounting I
4.00 Credits
Franklin College - Indiana
The theoretical framework for accounting principles and financial statement presentation as applied to the assets of an enterprise. Prerequisites: ACC 221, 222, and MAT 135. Must have at least sophomore class standing. Fall.
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ACC 311 - Intermediate Accounting I
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ACC 312: Intermediate Accounting II
4.00 Credits
Franklin College - Indiana
The theoretical framework for accounting principles and procedures. Generally accepted accounting principles and financial statement presentation as applied to liabilities and equities. Purposes and methods of statement analysis, flow of funds, and special reports. Prerequisites: ACC 311, BUS 265, and ECO 115. Must have at least sophomore class standing. Spring.
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ACC 312 - Intermediate Accounting II
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ACC 321: Managerial-Cost Accounting
3.00 Credits
Franklin College - Indiana
Purposes and methods of cost accounting as used for planning and control. Budgets, standards, and profitability analysis. Job-order, process, and standard cost accounting systems. Prerequisites: ACC 221, 222, and BUS 265. Must have at least junior class standing. Fall.
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ACC 321 - Managerial-Cost Accounting
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ACC 341: Introduction to Taxation
3.00 Credits
Franklin College - Indiana
Internal Revenue Service Code and Regulations. Advanced aspects of income, deductions, and credits, especially as applied to individuals. Prerequisite: ACC 222 or consent of instructor. Must have at least junior class standing. Fall.
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ACC 341 - Introduction to Taxation
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ACC 342: Advanced Taxation
3.00 Credits
Franklin College - Indiana
Internal Revenue Code and Regulations as applied to the tax requirements of partnerships, corporations, estates, and trusts. Tax structure, tax types, administration, tax data processing, and tax return preparation of partnerships and corporations. Prerequisite: ACC 341 or consent of instructor. Spring.
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ACC 342 - Advanced Taxation
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ACC 420: Auditing
3.00 Credits
Franklin College - Indiana
Auditing with emphasis on standards, scope of audits, work-papers, and audit reports. Prerequisite: ACC 312. To be taken during year of graduation. Spring.
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ACC 431: Advanced Accounting
4.00 Credits
Franklin College - Indiana
A study of accounting procedures for partnerships, trusts, estates, mergers, and consolidations. Also includes government and nonprofit institution accounting. Stress is on consolidation of financial statements for corporations. Prerequisites: ACC 312, BUS 351. To be taken during year of graduation. Fall.
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ACC 431 - Advanced Accounting
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