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ACC 3010: Intermediate Accounting I
3.00 Credits
Utah Valley University
Prerequisite(s): ACC 2110, ACC 2120 with a B- or higher, (MATH 1050, MATH 1055, or MATH 1090) with a C- or higher, and University Advanced Standing. Pre- or Corequisite(s): ACC 2125 and ACC 2500. Reviews and expands on fundamental accounting material learned in beginning classes. Covers an overview of the primary financial statements, revenue recognition, and the accounts on the asset portion of the balance sheet. Introduces the Conceptual Framework and current accounting standards to provide a theoretical foundation upon which practical applications are based.. Lab access fee of $13 applies.. Canvas Course Mats $85/McGraw applies.
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ACC 3020: Intermediate Accounting II
3.00 Credits
Utah Valley University
Prerequisite(s): ACC 3010, MKTG 220G, and University Advanced Standing. Pre- or Corequisite(s): ACC 3300. Addresses debt and equity financing, investments in debt and equity securities, leases, deferred income taxes, employee compensation (payroll and pensions), earnings per share, accounting changes, and error corrections.. Lab access fee of $13 for computers applies.. Canvas Course Mats $85/McGraw applies.
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ACC 3030: Intermediate Accounting for Non-Accounting Majors
3.00 Credits
Utah Valley University
Prerequisite(s): ACC 2110, ACC 2120, and University Advanced Standing. An intermediate accounting course for non-accounting majors with emphasis on interpretation and use of general-purpose financial statements and the related disclosure notes. Addresses understanding interrelationships among the various financial statements and analyzing the effects of transactions on the financial statements. Analyzes common and significant accounts/transactions, especially those relating to the liability and equity sections of the financial statements.. Canvas Course Mats $73/Wiley applies.
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ACC 3030 - Intermediate Accounting for Non-Accounting Majors
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ACC 3120: Internal Auditing
3.00 Credits
Utah Valley University
Prerequisite(s): (ENGL 1010 or ENGH 1005), (MATH 1050 or MATH 1055 or MATH 1090 or higher), junior standing, minimum cumulative GPA of 3.0, and University Advanced Standing. Introduces students to the theories of governance, risk, and control concepts; internal auditing standards; audit techniques; and reporting practices. Applicable across disciplines.
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ACC 3120 - Internal Auditing
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ACC 312G: International Internal Auditing GI
3.00 Credits
Utah Valley University
Prerequisite(s): ACC 2110 and ACC 2120 and University Advanced Standing. Introduces students to the international internal auditing standards through global auditing case studies. Emphasizes theories of governance, risk, control concepts, audit techniques, and reporting practices.
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ACC 312G - International Internal Auditing GI
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ACC 3300: Cost Management
3.00 Credits
Utah Valley University
Prerequisite(s): ACC 2110, ACC 2120 and University Advanced Standing. Provides a strategic approach to cost management and the development and use of relevant information for management decision making. Builds a foundation by discussing the various concepts of cost, cost behavior, and cost estimation techniques. Addresses costing of products and other cost objects using job order and process costing, activity-based costing, and cost allocation. Introduces management control topics of budgeting and performance evaluation through variance analysis. Concludes with current topics in cost management.. Lab access fee of $13 for computers applies.
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ACC 3300 - Cost Management
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ACC 3400: Fundamentals of Taxation
3.00 Credits
Utah Valley University
Prerequisite(s): ACC 2110, ACC 2120, and University Advanced Standing. Studies the federal taxation of individuals, corporations, and partnerships/LLCs. Covers the accounting theory and practices of federal income taxation based on a study of the laws, regulations, and income tax decisions.. Lab access fee of $13 for computers applies.. Canvas Course Mats $116/Pearson applies.
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ACC 3400 - Fundamentals of Taxation
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ACC 3510: Accounting Information Systems
3.00 Credits
Utah Valley University
Prerequisite(s): ACC 2110, ACC 2120, and University Advanced Standing. Teaches analysis design and implementation of accounting information systems. Emphasizes accounting cycles, internal controls, and computerized environments.. Lab access fee of $13 applies.. Canvas Course Mats $85/McGraw applies.
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ACC 3510 - Accounting Information Systems
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ACC 4030: Governmental and Not For Profit Accounting
3.00 Credits
Utah Valley University
Prerequisite(s): ACC 3010 or ACC 3030, University Advanced Standing. Covers areas of governmental and not-for-profit accounting and reporting. Includes fund accounting, the budgetary process, governmental financial reporting, not-for-profit organizations, health care organizations, colleges and universities, and public sector auditing.. Lab access fee of $13 for computers applies.
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ACC 4030 - Governmental and Not For Profit Accounting
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ACC 4050: Financial Statement Analysis
3.00 Credits
Utah Valley University
Prerequisite(s): (ACC 3010 or ACC 3030) and University Advanced Standing. Teaches financial statement analysis techniques and practices, such as financial metrics, footnote disclosures, and business profitability. Informs decision making based on practical analysis of financial statement information.. Canvas Course Mats $131/VitalSource applies.
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