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ACC 201: Financial Accounting
3.00 Credits
Utica University
Financial statement communication, information processing, measuring business income. Measurement and analysis of gross margin, short-term and long-term liabilities, cash flow.
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ACC 202: Managerial Accounting
3.00 Credits
Utica University
Using accounting information for managerial decisions. Product costing, activity-based costing and activity-based management. Cost behavior and decision making, budgeting, capital investment decisions, performance evaluation, Prerequisite: Accounting 201
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ACC 301: Intermediate Accounting I
3.00 Credits
Utica University
Accounting theory and financial statement disclosure requirements relating to current and long- lived assets. Compound interest concepts and their use. Prerequisites: Computer Science 117 and Accounting 202
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ACC 301 - Intermediate Accounting I
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ACC 302: Intermediate Accounting II
3.00 Credits
Utica University
Continuation of Accounting 301. Liabilities and equities accounting for income taxes, pensions, leases revenue recognition and statement of cash flows. Prerequisite: Accounting 301
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ACC 302 - Intermediate Accounting II
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ACC 303: Cost Management
3.00 Credits
Utica University
Decision models and methods for estimation and management of business costs, budgeting, activity-based cost systems, strategic cost management. Prerequisite: Accounting 202
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ACC 303 - Cost Management
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ACC 304: Income Tax Accounting
3.00 Credits
Utica University
Federal tax regulations and their application to the taxation of individuals. Prerequisite: Accounting 202
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ACC 304 - Income Tax Accounting
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ACC 305: Advanced Income Tax Accounting
3.00 Credits
Utica University
Study of federal tax regulations and their application to the taxation of partnerships, corporations, estates and trusts. Prerequisite: Accounting 304
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ACC 305 - Advanced Income Tax Accounting
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ACC 307: Accounting Information Systems
3.00 Credits
Utica University
Accounting information and technology; elements of an accounting system; internal controls; business processes; documentation; systems planning and analysis; systems implementation and control. Prerequisite: Accounting 202, Computer Science 217, and junior standing.
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ACC 307 - Accounting Information Systems
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ACC 401: Auditing
3.00 Credits
Utica University
Study of audit standards and techniques in the conduct of an audit examination. Theory and practice of auditing is studied from both internal and external audit points of view. Prerequisite: Accounting 302
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ACC 401 - Auditing
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ACC 403: Accounting for Multinational Business
3.00 Credits
Utica University
Financial instruments, derivatives, hedging, financial statement translation, substantial influence investments, controlled subsidiaries, merger accounting and goodwill, consolidated financial statements in multinational business. Prerequisite: Accounting 302 or the equivalent.
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ACC 403 - Accounting for Multinational Business
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