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ACC 225: Intro to Financial Accounting
2.00 Credits
Fort Lewis College
The first of a two-course sequence in basic accounting, this course emphasizes the preparation, understanding and analysis of the standard financial statements for the purpose of making informed business decisions. Topics covered also include the processing of transactions through the accounting cycle, generally accepted accounting principles, and the role of accounting in business. Sophomore standing required. Prerequisites: CO1 course AND (MA 1 course OR Computed Math Placement Score MA 121 or higher) Credits: 4 Clock Hours - (Lect-Lab): (4-0)
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ACC 225 - Intro to Financial Accounting
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ACC 226: Intro to Managerial Accounting
2.00 Credits
Fort Lewis College
The second of a two-course sequence in basic accounting, this course emphasizes the understanding and use of accounting information by management personnel for the purpose of making informed business decisions. Topics covered include the accumulation and behavior of costs; cost-volume-profit analysis; budgeting, planning, and variance analysis; and analysis of financial statements. Prerequisites: ACC 225 Credits: 4 Clock Hours - (Lect-Lab): (4-0)
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ACC 226 - Intro to Managerial Accounting
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ACC 323: Intermediate Accounting I
3.00 Credits
Fort Lewis College
This course is the first of two courses that address the in-depth study of financial statement presentation prescribed by accounting standard setting organizations. This course begins with an introduction to the accounting conceptual framework and the formats of the standard financial statements, and then turns to the presentation and disclosure of specific assets and liabilities. Prerequisites: ACC 226 Credits: 4 Clock Hours - (Lect-Lab): (4-0)
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ACC 323 - Intermediate Accounting I
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ACC 324: Intermediate Accounting II
3.00 Credits
Fort Lewis College
This course is a continuation of the in-depth study of financial statement presentation from Intermediate Accounting I. The course begins with stockholders' equity, then examines the presentation and disclosure of topical areas (for example, leases, pensions, deferred income taxes), and includes the preparation of the statement of cash flows. Prerequisites: ACC 323 Credits: 4 Clock Hours - (Lect-Lab): (4-0)
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ACC 324 - Intermediate Accounting II
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ACC 335: Accounting Information Systems
3.00 Credits
Fort Lewis College
An analysis of the effects of information technology on the control and maintenance of accounting information systems. Included is the application of contemporary accounting/business software tools in accounting information systems. Prerequisites: ACC 225 Credits: 3 Clock Hours - (Lect-Lab): (3-0)
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ACC 335 - Accounting Information Systems
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ACC 370: Topics in Accounting
3.00 Credits
Fort Lewis College
An examination of selected topics and issues pertaining to the study of accounting. Topics might include current accounting pronouncements and legislation, accounting software, not-for-profit accounting, fraud auditing, financial statement analysis, SEC reporting or other current topics. Prerequisites: ACC 226 Credits: 1 to 6 Repeatable: Course may be repeated to an accumulated maximum of 6 credits provided the subject is different each time.
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ACC 370 - Topics in Accounting
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ACC 426: Advanced Accounting
3.00 Credits
Fort Lewis College
A study of topical advanced accounting issues such as business combinations and consolidation accounting, international accounting standards, foreign currency transactions, translation of foreign financial statements and other advanced topics. Prerequisites: ACC 323 Credits: 4 Clock Hours - (Lect-Lab): (4-0)
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ACC 426 - Advanced Accounting
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ACC 430: Income Tax Accounting
3.00 Credits
Fort Lewis College
A brief history of the income tax, income tax accounting and a study of current federal income tax provisions are presented. Prerequisites: ACC 323 Credits: 3 Clock Hours - (Lect-Lab): (3-0)
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ACC 430 - Income Tax Accounting
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ACC 431: Income Tax Accounting II
3.00 Credits
Fort Lewis College
Federal income taxation of partnerships, corporations, S-corporations, estates and trusts, and gifts. Prerequisites: ACC 430 Credits: 3 Clock Hours - (Lect-Lab): (3-0)
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ACC 431 - Income Tax Accounting II
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ACC 436: Auditing-Theory and Practice
3.00 Credits
Fort Lewis College
Functions of the independent public accountant are stressed. The course includes audit reports and opinions, account analysis, audit programs, working paper content and form, professional ethics, applications of accounting and auditing standards, SEC stock exchange regulations, investigations for purchase and financing, and current literature on auditing. Prerequisites: ACC 323 Credits: 4 Clock Hours - (Lect-Lab): (4-0)
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ACC 436 - Auditing-Theory and Practice
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