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ACC 1999r: Special Projects
1.00 - 9.00 Credits
The University of Tennessee at Chattanooga
Individual or group projects. On demand.
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ACC 2000: Accounting and Financial Reporting: A User’s Perspective
3.00 Credits
The University of Tennessee at Chattanooga
This course provides an introduction to financial accounting within the context of the decision-making process used by internal and external users, their information processing styles, and the role of ethics and values in decision-making. The student will study accounting as the language of business, the four major financial statements, and the accounting cycle and its role in the development of accounting information. The course is appropriate for non-business majors seeking knowledge of today’s complex financial world. Fall and spring semesters. Credit will not apply toward a Business Administration: Accounting major.
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ACC 2010: Principles of Accounting I
3.00 Credits
The University of Tennessee at Chattanooga
Basic financial and managerial accounting principles as applied to manufacturing, service and retail enterprises. Includes the study of generally accepted accounting. Every semester. Prerequisites: 1) Sophomore standing and 2) MATH 1006 with a minimum grade of C or Math ACT 24 or above or department head approval.
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ACC 2020: Principles of Accounting II
3.00 Credits
The University of Tennessee at Chattanooga
Basic financial and managerial accounting principles as applied to manufacturing, service and retail enterprises. Includes the study of generally accepted accounting. Every semester.
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ACC 3000: Intermediate Accounting I
3.00 Credits
The University of Tennessee at Chattanooga
The theoretical foundations and structure of accounting as they relate to the presentation of financial statements. Emphasis will be on the framework underlying financial accounting and analysis of current assets. Every semester.
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ACC 3010: Intermediate Accounting II
3.00 Credits
The University of Tennessee at Chattanooga
Theoretical foundations and structure of accounting as they relate to the presentation of financial statements. Emphasis will be placed on analysis of fixed assets, liabilities and equity. Every semester. Prerequisites: ACC 3000 with a minimum grade of C or department head approval.
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ACC 3020: Intermediate Accounting III
3.00 Credits
The University of Tennessee at Chattanooga
The theoretical foundations and structure of accounting as they relate to the presentation of financial statements. Emphasis will be placed on analysis of the statement of cash flows, deferred taxes, leases, pensions, earnings per share, and other financial reporting considerations. Every semester. Prerequisites: ACC 3010 or department head approval.
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ACC 3050: Managerial Cost Accounting
3.00 Credits
The University of Tennessee at Chattanooga
Introduction to the managerial-cost accounting models available for planning, controlling, and evaluating operations. Including: the development and utilization of unit standard costs, job order and process costing, variance analysis, direct and absorption costing models, and their data requirements. Every semester.
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ACC 3060: Budgeting
3.00 Credits
The University of Tennessee at Chattanooga
Cost accounting by standard costs. Cost analysis and cost distribution reports emphasized. Methods and procedures in the preparation and execution of master and special budgets for industrial and commercial enterprises. Summer semester.
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ACC 3070: Federal Tax Accounting
3.00 Credits
The University of Tennessee at Chattanooga
Fundamentals of federal income tax with major emphasis upon tax law and regulations applicable to individuals. Every semester.
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