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ACC 250: Financial Accounting
4.00 Credits
Grand Canyon University
This course is an introduction to the accounting cycle and the construction of financial statements. Students explore the fundamental principles and practices of financial accounting as outlined by Generally Accepted Accounting Principles (GAAP); the steps in the accounting cycle from journalizing transactions through the preparation of financial statements; and the use and interpretation of the balance sheet, income statement, and statement of cash flows. Prerequisite: MAT 134 or equivalent college algebra course.
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ACC 250 - Financial Accounting
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ACC 350: Managerial Accounting
4.00 Credits
Grand Canyon University
This course is an introduction to the use of managerial accounting data in the decision-making process. Topics include the use of cost-volume-profit (CVP) analysis and relevant costs in decision making, using budgets and the balanced scorecard to evaluate performance, methods for setting prices of products and services, and analyzing capital investment opportunities. Prerequisite: ACC 250.
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ACC 350 - Managerial Accounting
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ACC 360: Cost Accounting
4.00 Credits
Grand Canyon University
This course provides a study of principles of internal accounting, including job order systems, process costing, activity-based costing, and budgeting. Prerequisite: ACC 350.
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ACC 360 - Cost Accounting
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ACC 370: Intermediate Accounting I
4.00 Credits
Grand Canyon University
This course is an in-depth study of accounting objectives, principles, theory, and practice as related to the balance sheet and income statement. Students will explore accounting for assets, liabilities, and equity items, the specific rules for accounting for pensions, postretirement benefits, leases, and accounting changes, and other items frequently addressed on the Uniform Certified Public Accounting Examination (Uniform CPA Exam). Prerequisite: ACC 350.
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ACC 370 - Intermediate Accounting I
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ACC 371: Intermediate Accounting II
4.00 Credits
Grand Canyon University
This course is an in-depth study of accounting objectives, principles, theory, and practice as related to the balance sheet and income statement. Students explore liabilities and equity items; the specific rules for accounting for pensions; postretirement benefits, leases, and accounting changes; and other items frequently addressed on the Uniform Certified Public Accounting Examination (Uniform CPA Exam). This course also includes an analysis and interpretation of a firm's three principal financial statements and their uses from a managerial perspective. Prerequisites: ACC 370 and FIN 350.
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ACC 371 - Intermediate Accounting II
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ACC 460: Taxation
4.00 Credits
Grand Canyon University
This course provides a study of the theory and practices of accounting for income taxes of corporations, partnerships, estates, trusts, and individuals. Other taxes covered include payroll and sales taxes. Prerequisite: ACC 250.
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ACC 460 - Taxation
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ACC 485: Advanced Accounting
4.00 Credits
Grand Canyon University
This course provides a study of accounting theory as it applies to partnerships and business combinations, international accounting, and governmental accounting. Prerequisites: One of the following: 1) ACC 355, or 2) ACC 370 and 371.
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ACC 485 - Advanced Accounting
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ACC 486: Financial Statement Analysis
4.00 Credits
Grand Canyon University
This course provides a detailed analysis and interpretation of a firm's three principal financial statements and their uses from a managerial perspective. Prerequisites: ACC 350 and FIN 350.
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ACC 486 - Financial Statement Analysis
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ACC 491: Auditing
4.00 Credits
Grand Canyon University
Auditing is an examination of generally accepted auditing standards, procedures involved in the auditing process, and ethical issues faced by the auditor. Through class discussions, practical applications and case studies, students learn the responsibilities of the independent public auditor in the expression of opinion within the guidelines set by the AICPA's Code of Professional Ethics. Topics include the nature and types of audits, auditor responsibilities and legal liabilities, audit reports, auditing procedures, ethical issues, contemporary issues in auditing, and the Sarbanes-Oxley Act of 2002. Prerequisite: ACC 350.
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ACC 491 - Auditing
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ACC 650: Managerial Accounting
4.00 Credits
Grand Canyon University
This course covers managerial accounting concepts and procedures for internal reporting, including the study of cost behavior, cost systems, budgeting, and performance evaluation. Coursework includes case studies, group projects, and class discussion. Prerequisite: ACC 502.
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ACC 650 - Managerial Accounting
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