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Programs of
Study
Accounting
Course Descriptions
— Accounting
- ACC 251 — Financial Accounting I — 3
credits
- (For accounting, AIS, EMT and finance majors) A survey of accounting principles, concepts and procedures. Topics covered include financial statements, the information-processing cycle, cash, receivables, inventory costing methods, plant and equipment, intangibles, and current liabilities.
- ACC 252 — Financial Accounting II — 3
credits
- (Continuation of ACC 251 for accounting, AIS, EMT and finance majors; prerequisite: ACC 251) A study of long-term liabilities, owners’ equity of corporations and partnerships, the cash-flow statement, and cost analysis and accumulation.
- ACC 253 — Financial Accounting — 3
credits
- (For non-accounting, non-AIS, non-EMT and
non-finance majors) A survey of the accounting cycle, basic financial
statements, theory and techniques of income, asset, and liability recognition.
- ACC 254 — Managerial Accounting — 3
credits
- (Continuation of ACC 253 for non-accounting, non-AIS, non-EMT and non-finance majors; prerequisite: ACC 253) This course examines accounting information primarily from the perspective of a user within the organization. Topics covered include cost allocation, product costing, budgeting, profit planning, and performance evaluation.
- ACC 361 — Intermediate Accounting I —
3 credits
- (Prerequisite: junior standing, ACC 252) A comprehensive study of contemporary accounting theory, concepts and procedures and their application to the asset classifications on the balance sheet. Current pronouncements of the various accounting organizations relevant to assets will be emphasized.
- ACC 362 — Intermediate Accounting II —
3 credits
- (Prerequisite: ACC 361) Application of contemporary accounting theory to liabilities and stockholder’s equity classifications of the balance sheet. Current pronouncements of accounting organizations relevant to liabilities and owners’ equity accounts will be emphasized.
- ACC 363 — Federal Taxes — 3 credits
- (Prerequisites: ACC 252 or 254, junior standing) An introductory course covering pertinent phases of federal income taxation. Emphasis on business transactions, preparation of individual returns, and finding the answers to federal tax questions.
- ACC 364 — Auditing Theory — 3 credits
- (Prerequisite: ACCc 361) Regulatory, legal, ethical, and technical issues related to the independent audit service. Examination of auditing standards, statistical methods and techniques involved in the examination of certain transaction cycles.
- ACC 365 — Federal Taxation of Corporations and Partnerships — 3 credits
- (Prerequisite: ACC 252) An introduction to the taxation of C and S corporations and partnerships, including analysis of the tax consequences of their formation, operation, and liquidation.
- ACC 370 — Fraud Examination — 3 credits
- (Prerequisite: ACC 252, 254, or 210) This course provides the student with an understanding of the various forms of fraud that take place within and outside of the organization. The student is exposed to the control and investigative techniques essential to the prevention and detection of these frauds.
- ACC 375 — Enterprise Accounting and Control — 3 credits
- (Formerly AIS 367) (Prerequisites: ACC 252 or ACC 254, junior standing) This course examines how accounting principles, methods, and techniques are harnessed to meet the reporting needs of an organization in an integrated management and information technology environment. It is designed to demonstrate the integration of both financial and managerial accounting procedures with the core business processes and organizational elements of an enterprise.
- ACC 460 — Advanced Accounting I — 3
credits
- (Prerequisite: ACC 362) The theories and promulgated standards of accounting related to multiple business units, including accounting for business combinations, consolidated financial statements, minority interest, and branch accounting. Also covered is governmental and nonprofit accounting.
- ACC 461 — Cost Accounting — 3 credits
- (Prerequisites: ACC 252; junior standing) Theories, techniques and procedures in cost accumulation, reporting and control, including such topics as job-order costs, process costs, by-products and joint-products costing, and standard cost and variance analysis.
- ACC 462 — Advanced Managerial Accounting
— 3 credits
- (Prerequisite: ACC 461) Accounting techniques as control devices in business with emphasis on the use of accounting data in business decisions. Topics to include budgeting and profit planning, cost-volume-profit analysis and direct costing.
- ACC 463 — Financial Statement Analysis
— 3 credits
- (Prerequisite: ACC 362) This course provides the student with the skills necessary for thoroughly and accurately assessing an organization’s liquidity, solvency and profitability positions. In developing an understanding of the various analytical measures that are used for this purpose, significant use is made of real-life companies.
- ACC 470— Law for Accountants — 3
credits
- (Prerequisite: MGT 251) A study of the law of contracts, sales, commercial paper, secured transactions, rights of debtors and creditors, and bankruptcy.
- ACC 471 — Management Auditing — 3
credits
- (Prerequisite: ACC 362) An in-depth examination of the accountant in the manager’s position. Includes administrative effectiveness and efficiency as provided through sound internal controls, and design and implementation of monitoring systems within the organization to promote better cost-benefit decisions.
- ACC 472 Advanced Accounting II — 3 credits
- (Prerequisite: ACC 362) A study of the theories and promulgated standards of accounting related to international operations, partnerships, estates and trusts, installment sales, consignments, SEC reporting, and interim financial reporting.
- ACC 473 — Advanced Auditing — 3
credits
- (Prerequisite: ACC 364) An examination of statistical analysis in making audit judgements; internal control and auditing issues relating to EDP systems; risk assessment and testing for certain transaction cycles; and other attestation services and reports.
- ACC 474 — Accounting Information
Systems— 3 credits
- (Prerequisite: ACC 252) The design and application of accounting systems in both the manual and automated environments. Analysis of information’s accumulation and use patterns in organizations with a focus on providing useful and timely information. Extensive computer usage of professional business software.
- ACC/IB 475 — International Accounting
— 3 credits
- (Prerequisites: ACC 252 or 254, ECO 351) This course is designed for both accounting and non-accounting majors with an interest in global accounting issues. The environmental influences on accounting development, the reporting standards for selected countries, financial statement analysis, and taxation and managerial accounting issues for multinational business entities are examined.
- ACC 476 — Electronic Business Information Systems Security and Ethics — 3 credits
- (Formerly AIS 381) (Prerequisite: ACC 474 or OIM 471) This course is designed to provide students with an understanding of the technical, managerial, legal and ethical issues of information security. Topics include: Web server and client security; secure transactions and payments; information security; digital certificates and practices; legal, moral and ethical issues; intellectual property and patents; governmental regulations and policies; and emerging technologies. (Also listed as EC 471.)
- ACC 477 — Advanced Auditing Issues: Information Systems Auditing — 3 credits
- (Formerly AIS 473) (Prerequisites: ACC 364 and ACC 474) The objective of this course is to develop competence in information systems auditing (the audit and control of computer-based information systems) by focusing on the design and implementation of audit approaches in automated settings. Topics include: information systems (IS) audits, IS controls, risk assessment, and computer-assisted audit techniques (CAATS).
- ACC 479 — Business Applications of Communication Networks — 3 credits
- (Formerly AIS 483) (Prerequisite: ACC 474) Use of computer and telecommunication networks to achieve organizational goals. Topics include data communications; planning and design of communication networks; data integrity, independence and security, client-server computing; global communication; the Internet; applications of telecommunication networks and current issues and future trends. (Also listed as EC 473 and OIM 473.)
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