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Course Criteria
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3.00 Credits
Intended for non-business majors. An introduction to accounting as the universal language of business. A study of the postulates and concepts underlying the preparation of basic corporate financial statements. The preparation of such statements is considered; analysis and interpretation of the statements are strongly emphasized. Prerequisite: MAT 050 or a passing grade on the math placement test. 3 credits. Offered as needed.
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3.00 Credits
An introduction to the basic principles of accounting including the accounting cycle, classified financial statements and the measurement and valuation of current assets, current liabilities and non-current assets. Prerequisite: MAT 050 or a passing grade on the math placement test. Co-requisite: BUS 101. 4 credits. Every semester; day and evening.
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3.00 Credits
A continuation of the basic accounting principles learned in ACC 1101. Specific topics include accounting for corporate owners' equity, long-term liabilities, statement of cash flows, financial statement analysis, and aspects of managerial accounting. Prerequisite: ACC 1101. 4 credits. Every semester; day and evening.
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3.00 Credits
An in-depth analysis of accounting theory and financial reporting, combining theory and problems. Emphasizes asset and liability valuation and the corresponding measurement of revenues and expenses. Specific topics include the accounting process and adjustments, classified financial statements, conceptual framework underlying financial accounting, and recognition and measurement of current and non-current assets. Several assignments using EXCEL are required during the semester. Prerequisites: IT 101 (may be taken concurrently) and ACC 1102. 4 credits. Fall semester; day and evening.
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3.00 Credits
A continuation of ACC 2101. Specific topics include recognition and measurement of intangible assets, current and non-current liabilities, stockholders' equity, dilutive securities, investments, revenue recognition problems, accounting for income taxes, accounting changes and errors, and statement of cash flow. Several assignments using EXCEL are required during the semester. Prerequisite: ACC 2101. 4 credits. Spring semester; day and evening.
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3.00 Credits
This course is designed to introduce the student to computer applications in accounting. Students learn about the design and development of accounting systems. In addition, students learn how to computerize a manual system of accounting using a general ledger package. A variety of accounting problems are demonstrated. Students have hands-on experience completing various computer projects. Prerequisites: ACC 1101 and IT 101. Lab fee. 3 credits. Spring semester; day.
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3.00 Credits
The managerial use of cost data for routine planning, budgeting and control, and for long-range planning; product costing using job order, process, and standard costs. Prerequisites: IT 101 (may be taken concurrently) and either ACC 1001 or ACC 1102. 3 credits. Fall semester; day and evening.
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3.00 Credits
The course provides a comprehensive study in the areas of business combinations, consolidated financial statements, foreign currency transactions, segment reporting, fund accounting, and governmental accounting. A detailed analysis is conducted on the use of the purchase method of accounting for investments in subsidiaries. The underlying concepts behind accounting for nonprofit and governmental entities are also examined. Prerequisite: ACC 2102. 3 credits. Fall semester; day and evening.
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3.00 Credits
This course is required for all graduating seniors not pursuing C.P.A. certification. The course provides a comprehensive study in the areas of pensions, leases, accounting changes, revenue recognition, and income tax allocation. Relevant recent pronouncements of the Financial Accounting Standards Board (FASB), Securities Exchange Commission (SEC), Auditing Standards Board (ASB), and so on are also discussed. A term paper is required. Prerequisite: ACC 4101. 3 credits. Offered as needed.
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3.00 Credits
This course is designed to provide a detailed study of integrated components within an accounting information system. A thorough investigation of current issues that pertain to information technology is conducted. Students will examine how a relational database approach is utilized to design and develop a complex system of storing and retrieving data. The REA model is used to analyze the relationship between an organization's essential resources, events and agents. Prerequisites: ACC 2201. 3 credits. Offered as needed.
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