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ACC 153: Accounting Laboratory
2.00 Credits
Heidelberg University
(2 sem. hrs.) A laboratory for those with no previous experience in accounting or bookkeeping. Students will learn the basic practices of accounting in a lab class situation, through which the student will establish a complete set of accounts, journals and ledgers. (Fall and Spring)
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ACC 201: Financial Accounting
3.00 Credits
Heidelberg University
(3 sem. hrs.) Introduction to the standards, concepts and generally accepted accounting principles for external financial reports. Emphasis on accounting reports as a means for providing financial information. (Fall and Spring) PREREQUISITES: Successful completion of one college level mathematics course and Sophomore standing.
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ACC 201 - Financial Accounting
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ACC 202: Managerial Accounting
3.00 Credits
Heidelberg University
(3 sem. hrs.) This course focuses on the internal uses of accounting methods in the control of an enterprise and in decisions making, with emphasis on the internal management reports. (Fall and Spring) PREREQUISITES: Successful completion of ACC201 and Sophomore standing.
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ACC 202 - Managerial Accounting
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ACC 253: Financial Accounting
3.00 Credits
Heidelberg University
(3 sem. hrs.) Introduction to the standards, concepts and generally accepted accounting principles for external financial reports. Emphasis on accounting reports as a means for providing financial information. Open to all levels. (Fall and Spring) PREREQUISITES: Successful completion (C- or better) of ACC153 and successful completion (C- or better) of one college math course not MTH090.
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ACC 254: Managerial Accounting
3.00 Credits
Heidelberg University
(3 sem. hrs.) This course focuses on the internal uses of accounting methods in the control of an enterprise and in decision making, with emphasis on the internal management reports. (Fall and Spring) PREREQUISITES: Successful completion (C- or better) of ACC253 and Sophomore level standing.
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ACC 305: Independent Study in Account
1.00 - 3.00 Credits
Heidelberg University
(1-3 sem. hrs.) Open to Accounting majors with Instructor approval, the student may do independent reading and research or pursue a topic of special interest. PREREQUISITES: C- or better in the following: ACC201, ACC202; ECO251 and ECO252; either MTH115 and MTH210, or MTH312; either MTH121 or MTH222; COM100; ENG101; open to accounting majors with instructor approval. Junior standing.
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ACC 305 - Independent Study in Account
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ACC 306: Independent Study in Account
1.00 - 3.00 Credits
Heidelberg University
(1-3 sem. hrs.) Open to Accounting majors with Instructor approval, the student may do independent reading and research or pursue a topic of special interest. PREREQUISITES: C- or better in the following: ACC201, ACC202; ECO251 and ECO252; either MTH115 and MTH210, or MTH312; either MTH121 or MTH222; COM100; ENG101; open to accounting majors with instructor approval. Junior standing.
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ACC 334: Federal Income Tax
3.00 Credits
Heidelberg University
(3 sem. hrs.) Fundamentals of federal, state and local tax systems. Emphasis on the applications of the federal income tax regulations and administration. (Fall odd-even years) PREREQUISITES: C- or better in the following: ACC201, ACC202; ECO251 and ECO252; either MTH115 and MTH210 or MTH312; either MTH121 or MTH222; COM100; ENG101. Junior standing.
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ACC 334 - Federal Income Tax
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ACC 353: Advanced Managerial Accounting
3.00 Credits
Heidelberg University
(3 sem. hrs.) Explores in greater depth the preparation, analysis and use of cost data for the purpose of planning and control of operations of an enterprise. (Spring odd-even years) PREREQUISITES: C- or better in the following: ACC201, ACC202; ECO251 and ECO252; either MTH115 and MTH210, or MTH312; either MTH121 or MTH222; COM100; ENG101. Junior standing.
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ACC 353 - Advanced Managerial Accounting
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ACC 356: Govern and Non-Profit Acct
3.00 Credits
Heidelberg University
(3 sem. hrs.) A study of the accounting methods used by government and the non-profit sector of the economy. PREREQUISITES: C- or better in the following: ACC201, ACC202; ECO251 and ECO252; either MTH115 and MTH210, or MTH312; either MTH121 or MTH222; COM100; ENG101. Junior standing.
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