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ACC 311: Taxation I
3.00 Credits
Thomas More University
Prerequisite: ACC 101 and 102. An examination of tax laws and regulations in relation to their underlying principles. A further study is included of the federal income tax for individuals and the preparation of the individual's income tax return. Problems in determining income tax for individuals are discussed.
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ACC 311 - Taxation I
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ACC 312: Taxation II
3.00 Credits
Thomas More University
Prerequisite: ACC 311. A continuation of ACC 311 and is an advanced course designed for study and practice in regard to federal income tax for partnerships, corporations, estates and trusts, federal estate and gift taxes, social security and other important taxes.
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ACC 312 - Taxation II
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ACC 355: Special Topics
1.00 - 3.00 Credits
Thomas More University
Special topics courses are offered under this number for topics in Accountancy that are not included in the established curriculum.
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ACC 355 - Special Topics
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ACC 400: Independent Study
1.00 - 3.00 Credits
Thomas More University
Departmentally approved independent study in a selected area of accounting under the supervision of a member of the department.
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ACC 400 - Independent Study
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ACC 401: Accounting Seminar I
3.00 Credits
Thomas More University
Prerequisite: ACC 101 and 102; Recommended: ACC 202. A seminar examining advanced accounting for business combinations with emphasis on parent and subsidiary accounting, consolidations, mergers, equity method of reporting investments in common stock and segment and interim reporting.
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ACC 401 - Accounting Seminar I
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ACC 402: Accounting Seminar II
3.00 Credits
Thomas More University
Prerequisite: ACC 101 and 102; Recommended: ACC 202. A seminar examining foreign currency transactions and translation of foreign currency financial statements, accounting for the organization, division of profit and loss and liquidation of partnerships and accounting for governments and not-for-profit organizations.
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ACC 402 - Accounting Seminar II
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ACC 420: Accounting Information Systems
3.00 Credits
Thomas More University
Prerequisite: ACC 202, CIS 111. A course examining how an organization processes its economic transactions, transforming accounting data into information useful in decision making. Topics explored include: The use of flowcharts to document accounting systems; a study of database management systems and the construction of accounting databases using Microsoft Access; an overview of enterprise recourse planning (ERP) systems; and a detailed examination of several accounting application subsystems. Special attention is placed on the internal controls employed to ensure the integrity of data processing.
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ACC 420 - Accounting Information Systems
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ACC 422: Auditing Principles and Professional Ethics
3.00 Credits
Thomas More University
Prerequisite: ACC 420. A course exploring the fundamental principles of auditing and the procedures used in the analysis and verification of accounts. The course spans the entire audit process, from the initial planning stages to the issuance of the final audit report. Emphasis throughout the course is placed on risk evaluation and the accumulation of evidence to support the audit opinion. In addition to investigating the technical aspects of an audit, the course also examines the ethical responsibilities of the professional auditor to society.
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ACC 422 - Auditing Principles and Professional Ethics
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ART 101: Drawing on the Right Side of the Brain I
2.00 - 3.00 Credits
Thomas More University
A course is designed for the non-major. Students learn how to draw using variations on the methods devised by Betty Edwards in her book of the same title.
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ART 101 - Drawing on the Right Side of the Brain I
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ART 102: Drawing on the Right Side of the Brain II
3.00 Credits
Thomas More University
Prerequisite: ART 101. A course for the student who has completed ART 101 and wishes to continue the study of drawing using the same method.
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ART 102 - Drawing on the Right Side of the Brain II
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