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ACC 201: Principles of Accounting I
3.00 Credits
Brescia University
3 credit hours The first of two courses in principles of accounting. An introduction to financial accounting explaining the accounting principles and procedures used to record and report economic events of a business entity. Financial accounting focuses on the preparation of accounting information for users outside the business entity. ( FA)
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ACC 201 - Principles of Accounting I
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ACC 202: Principles of Accounting II
3.00 Credits
Brescia University
3 credit hours The second of two courses in principles of accounting. A continuation of the introduction to financial accounting principles and an introduction to managerial accounting. Managerial accounting focuses on the preparation and use of accounting information by management. Prerequisite: Acc 201. ( SP)
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ACC 202 - Principles of Accounting II
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ACC 301: Intermediate Accounting I
3.00 Credits
Brescia University
3 credit hours The first of two courses in intermediate financial accounting. Primary emphasis is directed to the basic concepts and theories underlying contemporary external financial reporting. Prerequisite: Acc 202. ( FA)
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ACC 301 - Intermediate Accounting I
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ACC 302: Intermediate Accounting II
3.00 Credits
Brescia University
3 credit hours The second of two courses in intermediate financial accounting. Emphasis is placed on certain specialized accounting topics. Prerequisite: Acc 301. ( SP)
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ACC 302 - Intermediate Accounting II
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ACC 304: Advanced Managerial Accounting
3.00 Credits
Brescia University
3 credit hours An investigation of the current trends in the practice of managerial accounting with an emphasis on the concepts and practices of information gathering, monitoring, and management control in manufacturing and service-oriented businesses. Prerequisite: Acc 202. ( FA)
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ACC 304 - Advanced Managerial Accounting
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ACC 399: Independent Study
1.00 - 4.00 Credits
Brescia University
1-4 credit hours This course number is used to designate a course that is not part of the regular curriculum. It is generally offered based on student interests and needs.
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ACC 399 - Independent Study
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ACC 401: Advanced Accounting
3.00 Credits
Brescia University
3 credit hours An in-depth conceptual study of advanced topics in various areas of financial accounting. Prerequisite: Acc 302. ( FA)
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ACC 401 - Advanced Accounting
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ACC 402: Governmental and Nonprofit Accounting
3.00 Credits
Brescia University
3 credit hours The application of general accounting principles to federal, state, local governments, and non-profit organizations. Prerequisite: Acc 202. ( SP)
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ACC 402 - Governmental and Nonprofit Accounting
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ACC 404: Federal Individual Taxation
3.00 Credits
Brescia University
3 credit hours A comprehensive study of the federal income tax structure, compliance with federal code and regulations, and income tax planning for individuals. Prerequisite: Acc 202. ( FA)
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ACC 404 - Federal Individual Taxation
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ACC 406: Federal Entity Taxation
3.00 Credits
Brescia University
3 credit hours A comprehensive study of the federal income tax structure, compliance with federal code and regulations, and income tax planning for taxed and pass-through organizations. Prerequisite: Acc 202. ( SP)
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ACC 406 - Federal Entity Taxation
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