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Course Criteria
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6.00 Credits
In this two-semester course, students come to understand fundamental accounting principles and the framework of the accounting system. This course provides a foundation of knowledge concerning the preparation and use of financial statements; the accounting process of analyzing, recording, classifying, and interpreting business transactions; and the role of accounting in proprietorships and corporations. Conceptual problems analyzed include accounting for cash, inventories, depreciation, long-term debt, investments, and periodic income of the business enterprise. Emphasis is placed on the value of reliable financial information, financial statements, and cash flow by management, stockholders, investors, and others in the decision-making process.
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3.00 Credits
This is the first professional-level accounting course. Students will gain a thorough foundation in the theory, principles, and practices of the accounting profession. It is designed to sharpen the students' ability to critically analyze accounting information, accounting theory development, and apply the theory in problem-solving situations. The course examines the following balance sheet accounts: cash, short-term investments, receivables, inventories, plant and equipment, and current liabilities. Conceptual problems included are inventory valuation, allocation of depreciation, and the time value of money. Requires use of Excel. Prerequisite: ACC 202.
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3.00 Credits
This course is a continuation of ACC 301 and explores additional topics involving the use and interpretation of financial information. Emphasis is on examining the following balance sheet accounts: intangible assets, long-term investments, long-term liabilities, and the owner's equity section of the balance sheet. Accounting problems are addressed such as income tax allocation, accounting changes, and errors and corrections. Further examination is made of the useful analysis and interpretation of financial statements. Use of Excel is strongly recommended. Prerequisite: ACC 301.
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3.00 Credits
This course presents a comprehensive view to the principles and classification systems involved in cost accounting as an informational decision-making tool of management. It studies the process used in determining the conditions of manufacture, the cost of a manufactured article, the costing of multiple products, indirect manufacturing costs, and recording indirect costs. It applies standard cost accounting techniques to the job order cost system and the process cost system. The course examines the recording of indirect costs and of flexible budgeting. It analyzes and interprets standard costs and variance analysis and material and labor control as used by management for cost control, policy-making, and record keeping. This course includes an experiential learning component, and is taught in the computer lab using Excel. Prerequisite: ACC 202.
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3.00 Credits
By studying accounting information systems, students master a variety of computer software packages commonly used in business. Using general ledger packages and spreadsheet programs, students acquire skills required in contemporary accounting environments. Projects completed by students throughout the semester replicate accounting systems currently used in business. Completing the course enables students to compete effectively in career choices. Prerequisites: ACC 302.
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3.00 Credits
The course is designed to provide students with an understanding of the fundamental concepts of auditing. The course focuses on the auditor's decision-making process and the objectives of specific audit areas. The course is designed for those students who wish to embark on a career in the public accounting profession. Prerequisite: ACC 302 or the consent of the department.
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3.00 Credits
This course examines the fundamentals of the federal income tax structure as it affects individuals. Special attention is focused upon issue recognition, the individual's tax problems, tax planning, and tax controversies. Prerequisite: ACC 202.
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3.00 Credits
This course is designed to provide the opportunity for the study of advanced accounting theory and practice in specialized areas. Areas of topic coverage are business combinations, consolidations, accounting for international operations, and the basics of not-for-profit accounting. Prerequisite: ACC 302.
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1.00 Credits
Students learn how to arrange and select an internship opportunity, linking it to personal and professional career goals. Classroom projects include resume workshops, interview techniques, mock interviews, networking opportunities, learning goal development, journal writing, and career skills. Prerequisites: minimum of sophomore standing. Prerequisite: ACC 302.
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4.00 Credits
Students majoring in accounting participate in project-centered internships in keeping with their career interests and skills. Examples include, but are not limited to: "Big Four" public accounting firms, local and regional public accounting, corporate, private, and non-profit accounting and finance, banking, and insurance industries. Each student is required to work 120 hours and maintain weekly internship journals directly related to learning goals developed in the internship preparation course. Through this experience, students are given the opportunity to convert classroom theory into practice. Prerequisites: minimum 2.5 cumulative average in the student's major field of study and completion of ACC 481. Non-traditional students or students who are not eligible for the internship may substitute a business elective, with approval of the department.
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