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ACC 212: Principles of Financial Accounting
3.00 Credits
Grand Valley State University
Introduction to financial accounting. Emphasizes the importance of accounting information, how accounting information is produced, and how this information is used in making decisions about organizations.
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ACC 213: Principles of Managerial Accounting
3.00 Credits
Grand Valley State University
This course addresses accounting information in business. Topics include cost concepts and behavior, product and activity-based costing, cost-volume-profit relationships, variable costing, budgeting/performance analysis, standard costs/variance analysis, and relevant costs for decision-making. Knowledge of spreadsheets and college algebra is recommended as these tools will be used throughout the course. Prerequisite: ACC 212.
Prerequisite:
Prerequisite: ACC 212.
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ACC 240: Financial Accounting Applications
1.00 Credits
Grand Valley State University
A review of the financial accounting process and an introduction to financial accounting database and retrieval procedures. Prerequisite: ACC 212.
Prerequisite:
Prerequisite: ACC 212.
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ACC 240 - Financial Accounting Applications
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ACC 280: Special Topics in Accounting
1.00 - 3.00 Credits
Grand Valley State University
Readings, lectures, and/or discussions in specific topics not normally covered by other courses in the program.
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ACC 310: Intermediate Accounting I
3.00 Credits
Grand Valley State University
Theory and application of financial accounting. Topics include the accounting cycle, development of accounting standards, financial statement presentation, basic asset/liability/equity transactions, revenue recognition, and the time value of money. Prerequisites: ACC 240 with a B- or better or both ACC 212 and ACC 213 with honors designations with a B- or better, and admission to Seidman College of Business, or by permit.
Prerequisite:
Prerequisites: ACC 240 with a B- or better or both ACC 212 and ACC 213 with honors designations with a B- or better, and admission to Seidman College of Business, or by permit.
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ACC 310 - Intermediate Accounting I
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ACC 311: Intermediate Accounting II
3.00 Credits
Grand Valley State University
Continuation of the theory and application of financial accounting. Topics include the recognition, measurement and presentation of liabilities, equity, deferred taxes, leases, and pensions as well as accounting changes and the cash flow statement. Prerequisites: Grade of C or better in ACC 310 and admission to Seidman College of Business, or by permit.
Prerequisite:
Prerequisites: Grade of C or better in ACC 310 and admission to Seidman College of Business, or by permit.
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ACC 317: Individual Income Taxation
3.00 Credits
Grand Valley State University
Consideration of the basic theory and practice applicable to the determination of the taxable income of individuals. The course will cover the individual income tax formula including the determination of income, the role of deductions and credits, and simple and complex property transactions. Prerequisites: ACC 212 and admission to Seidman College of Business, or by permit.
Prerequisite:
Prerequisites: ACC 212 and admission to Seidman College of Business, or by permit.
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ACC 318: Entity Taxation
3.00 Credits
Grand Valley State University
Introduction to tax characteristics of various types of business entities including C and S corporations, partnerships, and limited liability companies. Topics covered include the tax consequences of entity formation, distributions, operations, and liquidations. The course will also cover federal estate and gift taxation. Prerequisites: ACC 212 and admission to Seidman College of Business, or by permit. ACC 317 recommended.
Prerequisite:
Prerequisites: ACC 212 and admission to Seidman College of Business, or by permit. ACC 317 recommended.
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ACC 321: Cost Strategy and Decision Making
3.00 Credits
Grand Valley State University
The course examines the use of cost management techniques and tools to enable better managerial decision-making. The course topics include: cost concepts and cost behavior, product and activity-based costing, absorption and variable costing, cost of capacity utilization, transfer pricing, relevant costs for decision-making and strategic analysis of income. Prerequisites: ACC 213 and admission to Seidman College of Business, or by permit.
Prerequisite:
Prerequisites: ACC 213 and admission to Seidman College of Business, or by permit.
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ACC 330: International Accounting
3.00 Credits
Grand Valley State University
Survey of the major differences between accounting systems around the world and the business practices and environments within which these systems developed and function today. Basic study of the accounting issues affecting multinational companies, including consolidations, price changes, and inflation, foreign currency transactions and translation, transfer pricing, and international taxation. Prerequisites: ACC 212 and admission to Seidman College of Business, or by permit.
Prerequisite:
Prerequisites: ACC 212 and admission to Seidman College of Business, or by permit.
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