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ACC 1990-4990: Special Studies .ACC 2410.Accounting Principles I
1.00 - 3.00 Credits
Belmont University
An introduction to financial accounting concepts. A study of the accounting cycles of service organizations and merchandisers emphasizing the recording of business transactions, and the preparation of financial statements for such organizations. Emphasis is also placed on the accounting principles relating to the measurement, valuation and reporting of assets, liabilities and equity, and related internal control considerations.
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ACC 1990-4990 - Special Studies .ACC 2410.Accounting Principles I
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ACC 2420: Accounting Principles II
3.00 Credits
Belmont University
Prerequisite: ACC 2410. An introduction to managerial accounting and cost concepts primarily related to manufacturing firms. This course emphasizes the use of accounting in planning, operating, control activities and decision-making.
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ACC 2430: Integrated Accounting Principles .
6.00 Credits
Belmont University
This course is an introduction to financial and managerial accounting concepts. The course emphasizes the role of accounting in a business organization.
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ACC 2430 - Integrated Accounting Principles .
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ACC 3310: Intermediate Accounting I
3.00 Credits
Belmont University
Prerequisite: ACC 2410. The first of two in-depth financial accounting courses. Theory, the conceptual framework, development of generally accepted accounting principles, and applications are stressed. Topics include the income statement, the statement of cash flows and the balance sheet, specifically asset accounts.
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ACC 3310 - Intermediate Accounting I
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ACC 3320: Intermediate Accounting II
3.00 Credits
Belmont University
Prerequisite: ACC 3310. The second of two in-depth financial accounting courses. Theory, concepts, and applications are stressed. Topics include time value of money, current and non-current liabilities, leases, deferred income taxes, pensions, stockholder's equity, earnings per share, accounting changes and errors and statement of cash flows.
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ACC 3350: Federal Income Taxes
3.00 Credits
Belmont University
Prerequisite: ACC 2420. A study of federal income tax laws with particular emphasis on the preparation and filing of individual, partnership, and corporate tax returns.
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ACC 3351: Volunteer Income Tax Assistance
3.00 Credits
Belmont University
Prerequisite: ACC 3350 and permission of the instructor. VITA is an IRS program to provide tax preparation services to low-income and elderly taxpayers. The IRS maintains several VITA sites in Nashville. As this is an IRS-administered program, students, who participate, must complete IRS training in early January. Currently, the IRS training consists of learning tax preparation software as well as passing two on-line tax knowledge exams. This experiential learning class closely simulates real world experience of working with tax clients. Students must commit to working one night a week during the tax season, which runs from late January to April 15.
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ACC 3351 - Volunteer Income Tax Assistance
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ACC 3460: Cost Accounting
3.00 Credits
Belmont University
Prerequisite: ACC 2420. A study of how accounting data can be interpreted and used by management in planning and controlling business activities. Included in this study will be the accounting for costs of manufacturing a product or rendering a service with attention given to job order, process and standard cost systems. Gen. Ed. designation: EL (Service Learning).
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ACC 3520: Accounting Information Systems
3.00 Credits
Belmont University
Prerequisites: ISM 1330, ACC 2420. This course provides students with a broad awareness of basic IS concepts, including inputs and outputs, processing procedures, files and controls as well as how IS impacts managerial decision-making and organizational structures. The course introduces students to a range of IS analysis and design techniques and steps in the system's life cycle.
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ACC 3950,4950: Studies Abroad
3.00 - 18.00 Credits
Belmont University
Study in a foreign country. Individual course titles and locations are assigned for each course taken. See Studies Abroad program for details.
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ACC 3950,4950 - Studies Abroad
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