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ACC 210: PRINCIPLES OF ACCOUNTING I
3.00 Credits
Lyon College
The course is designed for all students who are interested in understanding the Financial Accounting and Reporting process. No previous background in accounting or business is required. The course focuses on developing an understanding of the accounting cycle and its role in converting data related to business events into financial knowledge, which is then used to inform decision making by investors, creditors and other external parties.
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ACC 210 - PRINCIPLES OF ACCOUNTING I
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ACC 211: PRINCIPLES OF ACCOUNTING II
3.00 Credits
Lyon College
The first part of this course builds on ACC 210 and extends the external financial accounting model to consider the reporting of equity and debt financing decisions by corporations. The corporate Income Statement and Statement of Cash Flows are given special attention. The second part of this course focuses on Managerial Accounting and explores the internal use of accounting information by managers of the firm in the organizations’s decision-making process. Prerequisite: ACC 210.
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ACC 211 - PRINCIPLES OF ACCOUNTING II
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ACC 300: ACCOUNTING SYSTEMS
3.00 Credits
Lyon College
This course provides an introduction to the design, implementation and control of accounting information systems. A series of hands-on projects are utilized to reinforce the conceptual and theoretical aspects of accounting systems. Prerequisite: ACC 211.
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ACC 300 - ACCOUNTING SYSTEMS
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ACC 320: COST MANAGEMENT I
3.00 Credits
Lyon College
The course introduces the basic concepts and tools associated with cost management information systems. The topics of product costing, planning and control, and cost analysis are examined in depth within the context of traditional, functional-based cost systems as used by companies in both the manufacturing and service sectors. Prerequisite: ACC 211.
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ACC 320 - COST MANAGEMENT I
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ACC 325: COST MANAGEMENT II
3.00 Credits
Lyon College
This course extends the study of cost management systems to recent approaches developed in this field. Topics include activity-based costing, strategic cost management, process value analysis, kaizen costing, quality costing, productivity, environmental cost management and the Balanced Scorecard. The course concludes with an examination of the role of cost information in management decision-making and the models used to facilitate this process. Prerequisite: ACC 320.
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ACC 325 - COST MANAGEMENT II
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ACC 330: INTERMEDIATE ACCOUNTING I
3.00 Credits
Lyon College
The objective of this sequence of courses is to emphasize the accounting principles and practices as they apply to corporate external financial reporting. Prerequisite: ACC 211.
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ACC 330 - INTERMEDIATE ACCOUNTING I
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ACC 331: INTERMEDIATE ACCOUNTING II
3.00 Credits
Lyon College
The objective of this sequence of courses is to emphasize the accounting principles and practices as they apply to corporate external financial reporting. Prerequisite: ACC 211.
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ACC 331 - INTERMEDIATE ACCOUNTING II
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ACC 340: INCOME TAX I
3.00 Credits
Lyon College
The course involves the study of federal income tax regulations as they relate to the income of individuals. Prerequisite: ACC 211 or consent of instructor.
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ACC 340 - INCOME TAX I
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ACC 410: AUDITING
3.00 Credits
Lyon College
The course introduces the concepts, approaches and techniques used in financial statement auditing. Emphasis is placed on the audit environment, planning and risk analysis, internal control, audit objectives, selection and implementation of audit procedures, ethical considerations and legal liability. Students will also become familiar with the Professional Auditing Standards that guide audit practice. Prerequisite: ACC 331.
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ACC 410 - AUDITING
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ACC 420: ADVANCED COST MANAGEMENT
3.00 Credits
Lyon College
The course builds upon ACC 325 and includes such topics as comprehensive budgeting, profitability analysis, differential cost analysis, transfer pricing, capital budgeting, and linear programming. Prerequisite: ACC 325.
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ACC 420 - ADVANCED COST MANAGEMENT
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