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ACC 2210: Principles of Financial Accounting
4.00 Credits
The College of Saint Scholastica
4 cr. An introduction to the preparation and use of financial accounting information. Course includes preparation and analysis of financial statements and related disclosures.
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ACC 2220: Principles of Managerial Accounting
4.00 Credits
The College of Saint Scholastica
4 cr. An introduction to the internal use of accounting information to plan, control and evaluate the activities of business organizations. Course emphasizes problem solving and decisionmaking formanufacturing and service enterprises. Prerequisite: ACC 2210.
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ACC 228: Principles of Accounting I
3.00 Credits
The College of Saint Scholastica
FALL An introductory course designed to acquaint students with the principles of accounting theory, emphasizing the accounting cycle and financial statement preparation.
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ACC 229: Principles of Accounting II
3.00 Credits
The College of Saint Scholastica
SPRING A continuation of the introductory course in accounting with additional emphasis upon accounting techniques and their role in decision-making. Prerequisite: ACC 228
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ACC 230: Not for Profit Accounting
3.00 Credits
The College of Saint Scholastica
ARR This is a basic level course in governmental and nonprofit accounting. This course will add to your understanding of accounting principles and practices for non-commercial organizations and explore the unique systems that have evolved to meet the needs of governmental and nonprofit stake holders.
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ACC 328: Intermediate Accounting I
3.00 Credits
The College of Saint Scholastica
FALL A study of accounting theory and techniques as related to income determination and asset valuation. Accounting practice related to current asset measurement and reporting. Analysis and evaluation of the measurement and reporting of noncurrent assets and liabilities. Prerequisite: ACC 228 Principles of Accounting I and ACC 229 Principles of Accounting II
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ACC 328 - Intermediate Accounting I
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ACC 329: Intermediate Accounting II
3.00 Credits
The College of Saint Scholastica
SPRING A continuation of Intermediate Accounting I, dealing with balance sheet valuations, funds concepts, and statement analysis. Current and alternative accounting theories relating to owner's equity, special income determination problems, and other accounting topics of current interest. Prerequisite: ACC 328 Intermediate Accounting I
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ACC 3300: Cost Accounting
4.00 Credits
The College of Saint Scholastica
4 cr. Examines the theory and practice of cost accumulation and analysis with particular emphasis on the design, operation and evaluation of cost management systems used by business enterprises. Prerequisite: ACC 2220.
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ACC 3310-3320: Intermediate Accounting I,II
4.00 Credits
The College of Saint Scholastica
4 cr. each Examines the theory of generally accepted accounting principles and its application to complex financial reporting issues including the valuation of balance sheet accounts, determination of net income and preparation of financial statements and related disclosures. Prerequisite: ACC 2220.
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ACC 3400: Accounting Information Systems
4.00 Credits
The College of Saint Scholastica
4 cr. Examines the theory and practice of data management and control as they relate to the design, implementation and use of accounting information systems. Prerequisite: ACC 2220.
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