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ACC 301: Intermediate Accounting I??
3.00 Credits
Central Michigan University
Study of financial accounting processes, theory and principles. Includes analysis of financial statements and financial reporting issues. Pre/Co-Requisites: ACC 202 or ACC 255. This course is approved for offering in a distance learning format.
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ACC 301 - Intermediate Accounting I??
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ACC 302: Intermediate Accounting II??
3.00 Credits
Central Michigan University
Continuation of ACC 301. Course includes in-depth study of special reporting issues related to financial accounting. Prerequisites: ACC 301; 56 semester hours completed, and admission to Professional Business Studies or listed on signed major or minor
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ACC 302 - Intermediate Accounting II??
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ACC 311: Federal Income Taxation I??
3.00 Credits
Central Michigan University
Basic concepts of federal income taxation, emphasizing individual taxpayers. Tax law covering taxable and excludable income, deductions, basis, tax-free exchanges, capital gains and losses, tax credits, deferral of tax, and depreciation. Prerequisites: 56 semester hours completed; admission to Professional Business Studies or listed on signed major or minor. Recommended: ACC 202 or 255
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ACC 311 - Federal Income Taxation I??
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ACC 321: Managerial Cost Accounting??
3.00 Credits
Central Michigan University
Accumulation and use of cost accounting information for planning and controlling. Process, job order, and standard cost systems. Prerequisites: ACC 202 or 255; STA 282 or 382; 56 semester hours completed; admission to Professional Business Studies or listed on signed major or minor.
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ACC 321 - Managerial Cost Accounting??
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ACC 370: Accounting Systems and Controls??
3.00 Credits
Central Michigan University
The use of internal accounting control theory to evaluate and improve accounting systems. Enterprise resource planning and electronic commerce topics are also addressed. Prerequisites: 56 semester hours completed; admission to Professional Business Studies or listed on signed major or minor. Pre/Co-Requisites: ACC 302 and 321.
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ACC 370 - Accounting Systems and Controls??
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ACC 405: The Accounting Profession and Contemporary Accounting Issues??
3.00 Credits
Central Michigan University
Background on rule-making in accounting; recent pronouncements of regulatory and professional accounting organizations; evolving areas in accounting. Prerequisites: ACC 302; 56 semester hours completed; admission to Professional Business Studies or listed on signed major or minor.
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ACC 405 - The Accounting Profession and Contemporary Accounting Issues??
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ACC 489: Accounting Internship/Co-Op??1
3.00 Credits
Central Michigan University
Full time, on-the-job work experience for one or more semesters in industry, government, or public accounting arranged through departmental internship/co-op supervisor. CR/NC only. Prerequisites: 6-12 hours of accounting depending upon the program entered; overall GPA of 3.0; accounting GPA of 3.2; acceptance by program supervisor; 56 semester hours completed; admission to Professional Business Studies or listed on signed major or minor.
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ACC 489 - Accounting Internship/Co-Op??1
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ACC 491: Independent Studies??1
3.00 Credits
Central Michigan University
Directed reading or research on an approved topic. Not more than 3 credits for ACC 491 may count toward accounting major. Prerequisites: permission of instructor; 86 semester hours completed; admission to Professional Business Studies or listed on signed major or minor.
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ACC 491 - Independent Studies??1
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ACC 492: Practicum In Small Business??
3.00 Credits
Central Michigan University
Provides the student an opportunity to analyze the accounting, finance, marketing, management, and production systems of an ongoing small business. Identical to ACC/FIN/MGT/BIS 492. Credit may not be earned in more than one of these courses. Prerequisites: permission of instructor; 56 semester hours completed; admission to Professional Business Studies or listed on signed major or minor.
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ACC 492 - Practicum In Small Business??
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ACC 501: Advanced Accounting??
3.00 Credits
Central Michigan University
Intercorporate investments and consolidated statements, purchases and pooling of interests, segment reporting, interim reporting, partnerships, foreign operations, and fund accounting. Prerequisites: completion of ACC 301 and ACC 302 with average of 2.5 GPA for both courses; 56 semester hours completed and admission to Professional Business Studies or listed on signed major or minor.
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ACC 501 - Advanced Accounting??
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