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Course Criteria
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3.00 Credits
An introduction and development of the overall accounting function from analysis of business transactions and their systematic recording to the interpretation of the resulting financial statements. Students also develop decision-making skills based on a set of ethical accounting principles.
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3.00 Credits
Building on fundamentals learned in Financial Accounting, students are introduced to several important analytical tools found in business. Topics include the time value of money, the concept of risk, budgeting, costing of products, capital budgeting, debt management, and working capital management. Students will use computers extensively in order to become comfortable with these tools. Pre-requisite: ACC 101.
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3.00 Credits
A study of the principles and practices of job and process cost systems, as well as variable and absorption costing. Emphasis is also placed on standard cost systems as they relate to the accounting system as a whole. Additional topics include an understanding of accounting information system design, variance analysis and flexible and static budgeting. Prerequisites: ACC 102, MAT 105.
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3.00 Credits
Manual accounting systems are quickly disappearing, and in their place are computers and the complexity of automated databases. This course introduces students to a major computerized accounting package, and provides a framework for establishing and controlling financial information systems through the use of journals, ledgers, trial balances, and financial statements. Using simple flowcharting techniques, students will appreciate how transactions affect an organization, and recognize when management or ethical issues surface. All major business processes are considered including sales, purchases, asset management, inventory, and payroll. Prerequisite: ACC 102.
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3.00 Credits
A study of the accounting standards applicable to all corporate balance sheet accounts and their related counterparts. Included in this study is a complete analysis and review of cash and receivables, inventories and cost of goods sold, plant and depreciation, intangibles and amortization, current and long-term liabilities and stockholders equity. Each category reviewed includes conceptual considerations, technical accounting procedures, and the necessary and appropriate disclosure within the body of the financial statements and the related accounting schedules and footnotes. Prerequisites: ACC 102, CIS 215, MAT 105, BUA 250.
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3.00 Credits
A study of the application of generally accepted accounting principles to various technical reporting areas within financial statements. Emphasis is placed on technical standards and the necessary disclosure requirements for these reporting areas. Course topics include dilutive and anti-dilutive securities, executive compensation plans, basic and fully diluted earnings per share, corporate investments and accounting for income taxes, employee pensions plans, employee postretirement benefits, leases and accounting changes. The course concludes with a comprehensive review of financial statement preparation, financial statement analysis and interpretation, full disclosure in financial reporting, and the appropriateness of accounting principles being applied in accounting practice today. Prerequisites: ACC 208.
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3.00 Credits
A study of tax accounting for corporations, partnerships and fiduciaries, including corporate organization, reorganization, distributions and liquidation. Topics include preparation of federal corporate, partnership, and fiduciary returns. Prerequisites: ACC 102, ACC 218.
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3.00 Credits
A study of the preparation of federal income tax returns for individuals and small businesses based on current law, regulations and current decisions. Students are required to research applicable tax law, regulations, and current decisions, using various tax reference services and computer data-base access. Prerequisite ACC 102.
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3.00 Credits
A comprehensive analysis and review of the issues relating to various levels of inter-company corporate investments. Students study acquisitions, mergers and consolidations and the applicable financial reporting required for both domestic and international corporations. Additional topics include partnership formation and dissolution and accounting for governmental entities. Prerequisites: ACC 209.
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3.00 Credits
An analysis and appraisal of current auditing principles and procedures involving staff organization, professional ethics and legal responsibility, internal control, audit programs and working papers and original record examination. Students are required to complete a comprehensive audit case study. Prerequisites: ACC 209.
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