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ACC 303: Cost Accounting I
3.00 Credits
Florida Southern College
Three hours. Prerequisites: ACC 202. A study of cost accounting for manufacturing and nonmanufacturing entities, covering cost terminology and concepts. Cost accounting systems including activity based costing and differential costs for decision making purposes are studied.
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ACC 304: Cost Accounting II
3.00 Credits
Florida Southern College
Three hours. Prerequisite: ACC 303. A continuation of Cost Accounting I encompassing a study of decision models, cost information systems, budgeting, and performance analysis.
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ACC 316: Managerial Accounting
3.00 Credits
Florida Southern College
This course is not open to accounting majors. Three hours. Prerequisite: ACC 202. Needs and uses of accounting data for managerial planning, decision-making, control, and operations. Includes principles of cost and manufacturing accounting.
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ACC 325+: Accounting Information Systems
3.00 Credits
Florida Southern College
Three hours. Prerequisite: ACC 301. An examination of the role of accountants as designers, users and evaluators of information systems. Discussions will focus on the interrelationships among computers, information and communication, organizational behavior and decision making, and investigations of these issues and their impact on the analysis, design and implementation of accounting information systems.
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ACC 335: Governmental Accounting
3.00 Credits
Florida Southern College
Three hours. Prerequisite: ACC 202. Accounting for municipal, county, state governments and agencies; budgeting; financial statements; fund accounting for other not-for-profit organizations.
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ACC 405: Federal Tax Procedure
3.00 Credits
Florida Southern College
Three hours. Prerequisite: ACC 202. A study of concepts of federal income taxation for individuals. Includes an introduction to the procedures for tax research.
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ACC 405 - Federal Tax Procedure
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ACC 406: Federal Tax Procedure
3.00 Credits
Florida Southern College
Three hours. Prerequisite: ACC 405 or permission of instructor. Tax research and ethics. Laws governing corporate, partnership, and fiduciary taxation. Dealing with the IRS.
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ACC 408: Auditing
3.00 Credits
Florida Southern College
Three hours. Prerequisite: ACC 302. A basic understanding of all aspects of auditing, including auditing standards, accepting and planning the audit, evaluating internal controls, verifying account balances and financial statement assertions, reporting on audited financial statements, and the legal liabilities and ethical responsibilities of auditors.
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ACC 411: Advanced Accounting I
3.00 Credits
Florida Southern College
Three hours. Prerequisite: ACC 302. A detailed study of the procedures related to accounting for combined corporate entities, and the preparation of consolidated financial statements; governmental and not-for-profit accounting; and international accounting standards. This course cannot be taken for credit if the student has already earned credit for this content.
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ACC 412: Advanced Accounting II
3.00 Credits
Florida Southern College
Three hours. Prerequisite: ACC 411. Previously ACC 409. A detailed study of the procedures related to accounting for changes and errors, income taxes, partnerships, estates and trusts, insolvency, and foreign currency fluctuations. This course cannot be taken for credit if the student has already earned credit for this content.
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