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ACC 205: Accounting Principles I
3.00 Credits
Hilbert College
A study of accounting theory, principles, procedures, and their application to sole proprietorships. Emphasis is on the entire accounting cycle, basic concepts and terminology, the effects of transactions, and preparation of financial statements.
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ACC 206: Accounting Principles II
3.00 Credits
Hilbert College
Continuation of accounting theory as applied to partnerships and corporations, and an introduction to managerial accounting. Consideration is given to statement analysis from the viewpoint of managers, creditors, investors, and others.
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ACC 270: Income Tax Theory and Practice
3.00 Credits
Hilbert College
Exposes the student to the Internal Revenue Code as it relates to individuals. Primary emphasis is placed upon individual tax returns.
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ACC 270 - Income Tax Theory and Practice
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ACC 310: Advanced Taxation
3.00 Credits
Hilbert College
A study of the Internal Revenue Code as it relates to corporate taxation. Corporations to be examined include C Corps, S Corps, and the Limited Liability Corporation. Taxation of partnerships, estates and trusts will also be covered. Prerequisite: ACC 206,
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ACC 310 - Advanced Taxation
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ACC 313: Financial Investigations
3.00 Credits
Hilbert College
This course is designed to introduce and apply financial investigative techniques to the detection and resolution of criminal activity. It includes an in-depth discussion of financial investigative approaches, law and legal concepts guiding criminal prosecutions in the United States, concepts of evidence and procedure, the movement of money through financial institutions, tracing money through a business including discussions of business organization and accounting systems, various methods of tracing funds and interviewing techniques used in these investigations.
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ACC 313 - Financial Investigations
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ACC 320: Intermediate Accounting I
3.00 Credits
Hilbert College
Expands and broadens the accounting concepts and principles developed in previous accounting courses. In-depth treatment of the traditional accounting topics as well as recent developments promulgated by various agencies such as the FASB are covered. The major emphasis is on the balance sheet.
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ACC 320 - Intermediate Accounting I
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ACC 321: Intermediate Accounting II
3.00 Credits
Hilbert College
A continuation of the accounting principles and concepts discussed in ACC 320. Major emphasis is on the income statement, pensions and leases, accounting changes and error analysis, accounting for income taxes, and specialized revenue recognition. Pronouncements of the FASB are integrated throughout the course.
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ACC 321 - Intermediate Accounting II
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ACC 350: Advanced Intermediate Accounting
3.00 Credits
Hilbert College
An expansion of Intermediate Accounting. Emphasis is on pensions and leases, accounting changes and error analysis, accounting for income taxes, full disclosure in financial reporting, specialized revenue recognition methods and accounting research. Pronouncements of the FASB are integrated throughout the course.
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ACC 350 - Advanced Intermediate Accounting
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ACC 380: Cost Accounting
3.00 Credits
Hilbert College
Study of job process and operation costing systems, standard cost systems and flexible budgets. Cost information for decision and control purposes: product profitability decision and management control systems.
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ACC 380 - Cost Accounting
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ACC 400: Accounting Internship
3.00 Credits
Hilbert College
This internship will provide the student with a work experience in a business-related setting. This situation is designed to afford the student an exposure to business professionals and practices as well as expectations in the contemporary workplace. The student is required to work 120 hours during the semester at the assigned business and to attend a weekly seminar with fellow interns. Students may not use current or self-employment for internship credit.
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ACC 400 - Accounting Internship
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