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ACC 223: Principles of Accounting I
3.00 Credits
Campbellsville University
Three hours An introduction to financial accounting concepts and principles as they apply to various forms of business for profit. The role of accounting information in decision-making, financial statement interpretation and use, communicating accounting knowledge, and the ability to think and apply accounting knowledge are collectively the focus. Prerequisite: sophomore standing or consent of instructor. Fall and spring semester.
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ACC 224: Principles of Accounting II
3.00 Credits
Campbellsville University
Three hours A continuation of ACC 223 with introduction of managerial accounting principles and systems, planning and control, current management trends, and applications to real-world problems. Prerequisite: ACC 223 or equivalent. Fall and spring semester.
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ACC 330: Accounting Information Systems
3.00 Credits
Campbellsville University
Three hours A study of information systems as they apply to the functional areas of accounting. Emphasis is on the nature and relevance of accounting internal control, with coverage of modern information technology. Prerequisites: ACC 223, ACC 224, CIS 100. Spring semester.
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ACC 330 - Accounting Information Systems
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ACC 351: Intermediate Accounting I
3.00 Credits
Campbellsville University
Three hours In-depth study of accounting topics, preparing students to understand and critically evaluate accounting, as well as "do" accounting. Includes theoretical structure, error analysis, financial statements, revenue recognition, and study of the asset section of the balance sheet. Prerequisites: ACC 223, ACC 224. Fall semester.
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ACC 351 - Intermediate Accounting I
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ACC 354: Intermediate Accounting II
3.00 Credits
Campbellsville University
Three hours Continuation of in-depth study, including the liability and equity sections of the balance sheet, debt securities, leases, income taes, stockholders' equity, and earnings per share. Prerequisite: ACC 351. Spring semester.
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ACC 354 - Intermediate Accounting II
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ACC 360: Managerial Accounting
3.00 Credits
Campbellsville University
Three hours Interpretation and use of accounting data to solve management problems. Management and economic concepts applied to accounting data. Cost concepts, variance analysis, process costs, variable costing, capital investment decisions, master budgets, cost estimation and analysis are topics. Prerequisites: ACC 224, ECO 222. Spring semester.
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ACC 362: Cost Accounting
3.00 Credits
Campbellsville University
Three hours Determination of product or service cost, as information for costs of goods sold and inventory valuation. Also includes internal accounting information for management functions. Prerequisites: ACC 223, ACC 224. Fall semester.
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ACC 362 - Cost Accounting
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ACC 385/485: Internship
1.00 - 3.00 Credits
Campbellsville University
One to Three hours Designed to provide the student with eperience in business or accounting office. Open to students with junior/senior standing. Accounting faculty approval required before registration. Si hours maimum enrollment. Fall, spring, and summer semesters.
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ACC 410: Federal Taation I
3.00 Credits
Campbellsville University
Three hours Introduction to federal taation of individuals and corporations, including ta determination, ethical considerations, and related communication skills. Prerequisites: ACC 223, ACC 224. Fall semester.
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ACC 410 - Federal Taation I
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ACC 421: Auditing
3.00 Credits
Campbellsville University
Three hours A study of the important elements of risk-based auditing, addressing the concepts of audit evidence and materiality. Emphasis is given to the meeting of user epectations through audit risk analysis, application of audit judgment, and ethical considerations in auditing. Prerequisites: ACC 351. Fall semester.
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