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Course Criteria
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3.00 Credits
This course is an introduction to the basic concepts of the accounting process, including the recording of business transactions, the adjustment of accounts, and the preparation of financial statements. Accounting for the assets and liabilities of a firm are emphasized, with an introduction to accounting for corporations. Three lecture hours per week. Required of Business Administration majors and minors. Sophomore standing recommended.
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3.00 Credits
This course stresses the interaction of management and accounting, enabling students to enhance and apply their basic accounting skills in managerial decision-making in the areas of planning and controlling operations. Areas studied include cost terminology and behavior; break-even analysis; relevant costing; master budgeting with an emphasis on cash flow and income projection; responsibility accounting systems and variance analysis. The Statement of Cash Flows and current issues in management accounting are also covered. Three lecture hours per week. Prerequisite: ACC106.
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3.00 Credits
An introduction to the Uniform System of Accounts for Hotels and Restaurants, including specific applications of managerial accounting and decision support systems for the hospitality field. Prerequisites: BUS170, ACC202.
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3.00 Credits
This course, along with Intermediate Accounting II (ACC301), forms the foundation of the Accounting Concentration. The course focuses on the problems and issues related to the collection, analysis, and reporting of financial information for external decision-making and regulatory purposes. The course examines the environment of financial reporting and the FASB conceptual framework. The accounting cycle and preparation of financial statements are examined in detail. Specific balance sheet topics explored include: cash and accounts receivable; inventories; property, plant and equipment; and intangible assets. Three lecture hours per week. Required of Business Administrators majors in Accounting concentration and Accounting & Finance concentration. Prerequisite: ACC106.
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3.00 Credits
This course continues the examination of components of the balance sheet started in Intermediate Accounting I (ACC300). Issues related to current and long-term liabilities are examined. Various stockholder's equity topics are explored including: dividends, stock options and issuance of stock. The course also examines special topics in financial reporting such as: income recognition; interperiod tax allocation and leases. The Statement of Cash Flows is also studied in depth. Three lecture hours per week. Required of Business Administration majors in Accounting concentration and Accounting & Finance concentration. Prerequisite: ACC300.
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3.00 Credits
Provides an understanding of federal income tax principles and concepts which pertain to all tax reporting entities. Emphasizes the preparation of federal income tax returns and the ability to utilize varied references in dealing with tax accounting problems. Particular emphasis is placed on the subjects of gross income, deductions, capital gains and losses, and the determination of taxable income. Three lecture hours per week. Not open to students who have received credit for ACC304. Prerequisite: ACC106.
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3.00 Credits
This course will introduce the concept and characteristics of cost with specific emphasis on decision-making situations that require accounting data. This course discusses the application of costs to process, job order and standard cost accounting systems. Concepts such as activity-based costing, just-in-time inventory systems and material requirements planning are also covered. Three lecture hours per week. Required of Business Administration majors in Accounting concentration. Prerequisite: ACC202.
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3.00 Credits
This course will survey the field of forensic accounting including the use of accounting techniques to discover fraud and malfeasance, obtain evidence for legal action, and prevent future illegal activities within various types of organizations. The course will use both actual and theoretical case studies in the context of group projects to simulate real-life situations. These activities will be studied in the light of recent accounting malfeasance in major corporations and government investigations of illegal and improper activities in all types of organizations. There will also be discussed in conjunction with the above specifics, the application of and influence of global goals upon the field and its relationship to social, international, ethical, and diversity issues. Prerequisite: ACC106 or permission of the Department Chairperson.
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3.00 Credits
Surveys information technology, transaction processing, transaction cycle internal control, computer security, systems development, and reporting systems. Examines several typical AIS application subsystems, such as order entry/sales, inventory, purchasing/payables/cash disbursements, billing/receivables/cash receipts, and materials planning/production. Three lecture hours per week. Prerequisite: ACC300.
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3.00 Credits
This course continues to build on some of the principles and concepts covered in Intermediate Accounting I (ACC 300). It focuses primarily on accounting for business combinations, especially the preparation of consolidated financial statements and related problems. The course also covers accounting for partnerships, the international accounting standards setting process, and accounting for foreign currency transactions. Three lecture hours per week. Prerequisite: ACC300.
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