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Course Criteria
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3.00 Credits
An introduction to the use of accounting data by managers in directing the internal affairs of organizations. Topics include cost relationship, statement analysis, management reports and other accounting techniques and methodology used for management purposes. Prerequisite: ACC 103 with a minimum grade of C-, or permission.
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4.00 Credits
An introduction to the theory and practice of accounting which addresses financial reporting; conceptual framework; review of the accounting process; preparation of accounting statements (financial position), results of operations (income), cash flow, and changes in retained earnings. Other topics include calculation of compound interest; financial reporting; determination of cash and receivables; inventory measurement and flow assumptions; acquisition and disposal of property, land, and equipment; calculation and presentation of appreciation and depreciation. The courses also cover measurement of intangibles; valuation of current and non-current liabilities; valuation of current and non-current investment; accounting for income taxes and post retirement benefits; accounting for leases; computation and presentation of earnings per share; and accounting for changes in prices (inflation). Prerequisite for ACC 231: ACC 104 with a C- or higher, or permission. Prerequisite for ACC 232: ACC 231 with a C- or higher, or permission.
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1.00 - 3.00 Credits
An investigation of topics not offered in other courses, selected on the basis of student and faculty interest.
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1.00 - 3.00 Credits
An opportunity for supervised, independent study of a particular topic based on the interest of the student and the availability and approval of the faculty.
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4.00 Credits
This course focuses primarily on financial accounting concepts and methods of analysis applicable to accounting for (1) combined, consolidated financial statements; (2) multinational accounting issues (foreign currency transactions and financial instruments, and translation of foreign entity financial statements); (3) governmental and not-for-profit accounting; and (4) a sampling of other accounting issues to be covered as time allows (such as accounting for partnerships, SEC reporting, and interim and segment reporting). Upon successful completion of this course, students will recognize the ethical implications and understand the precise accounting terminology and rules and procedures related to combined and/or consolidated corporations, as well as other entities, including governmental and not-for-profit organizations. In addition, students will recognize and account for transactions with foreign countries that have currencies other than U.S. dollars (foreign currency exchange rate differences), and be able to translate and/or restate financial statements that are denominated in currencies other than U.S. dollars. Prerequisite: ACC 232 with a C- or higher or permission. Offered alternate spring terms.
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4.00 Credits
This course introduces students to the complex study of federal taxation, covering a broad range of subjects from the definition of income to corporate tax practices, including practice in preparation of tax returns. Various taxable entities (including individuals, corporations, partnerships, and estates and trusts) are discussed. In addition, there is a tax research and planning component to the course, which acquaints the student with the fundamentals necessary for better understanding complex tax issues. Upon successful completion of this course, students will be able to: 1) describe basic provisions of Federal income tax law as they relate to individual taxpayers; 2) discuss tax compliance issues affecting individual taxpayers; 3) recognize the ethical implications of working within a tax system characterized, in part, by a high degree of ambiguity; 4) understand (at a basic level) the Federal Income Tax Code and other sources of authority that combine to make up the working body of tax law; 5) use precise, tax-specific terminology in communicating with other constituencies regarding tax accounting issues; 6) use tax information in a variety of planning and decision making contexts; and 7) exercise research skills that will enable them to find answers to a variety of tax scenarios. Prerequisite: Sophomore standing. Offered every third spring term.
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3.00 Credits
This course contains the concepts and techniques of managerial cost accounting, including cost analysis and estimation, cost management systems, and management control systems. Upon successful completion, students will: 1) identify and analyze cost information for decision-making, 2) understand cost management systems and create reports for internal use, 3) create budgets, 4) analyze actual results (compared to budgets) and identify sources of variances, and 5) recommend action plans as variances are identified. Prerequisite: ACC 232 (or taken concurrently) with a C- or higher or permission. Offered every third spring term.
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3.00 Credits
This course helps students understand the potential and uses of a variety of accounting information systems, including both manual accounting systems and computer-based systems. Issues related to the design and evaluation of management accounting and control systems are discussed. Students will utilize existing technology to formulate solutions in the context of various problem and case scenarios. Upon successful completion of this course, students will be able to: 1) discuss the uses and limitations of accounting information in addressing solutions to diverse business problems; 2) describe the limitations of traditional general ledger based accounting systems; 3) utilize a manual set of accounting records and documents; 4) differentiate the methods used in computerized accounting software; 5) explain how technology affects the traditional accounting information process; 6) discuss the importance of continual learning in the "Information Age" foraccounting professionals and the importance of controlling organization risk; and 7) apply flowcharting and systems narratives. Prerequisite: ACC 232 (or taken concurrently) with a C- or higher or permission. Offered every third spring term.
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0.00 - 12.00 Credits
On-the-job experience where work related to accounting is the primary responsibility of the position. Prerequisite: CED 205 and accounting faculty permission. (Pass/Fail).
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3.00 Credits
This accounting major capstone course focuses on Generally Accepted Auditing Standards (GAAS), the ethical and legal responsibilities of auditing, and auditing procedures and sampling techniques. In addition to focusing on current ethical issues in accounting/auditing, the course includes the study of working paper techniques, preparation of audit reports, and evaluation of internal controls. Upon successful completion of this course, students will: 1) recognize the ethical and legal implications of various accounting/auditing situations in terms of the standards set by the accounting profession, 2) analyze, synthesize, and evaluate various accounting/auditing issues to form reasoned, logical solutions in light of the ethical and legal considerations, 3) analyze prepared financial statements in light of current Generally Accepted Auditing Standards, 4) be able to read and understand the precise accounting terminology used in the field of auditing, and 5) be able to communicate audit findings, both orally and in written form to interested stakeholders. Prerequisite: ACC 232 with a C- or higher. Offered alternate spring terms.
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