ACC 209 - Principles of Accounting I
3 Credit(s)
The basics of financial accounting and an appreciation of the content and usefulness of accounting measurements and financial reports. Prerequisite: sophomore standing or instructor approval.

ACC 210 - Principles of Accounting II
3 Credit(s)
A study of accounting systems and controls including job order cost and process cost systems. The development and application of managerial accounting concepts and principles. Also stressed are the organization and operation from a managerial accounting perspective. Prerequisite: ACC 209 or instructor approval.

ACC 311 - Intermediate Accounting I
3 Credit(s)
An in-depth and comprehensive study of the financial statements, with special emphasis on valuation of each class of asset. Also reviewed are the concepts and principles underlying accounting and their application in the accounting process. Prerequisite: completion of all core courses, or permission of the instructor.

ACC 312 - Intermediate Accounting II
3 Credit(s)
A continuation of Intermediate Accounting I, emphasizing liability and stockholders’ equity accounts. In addition, such topics as statement of cash flows and financial analysis are included.

ACC 316 - Federal Income Tax I
3 Credit(s)
A study of the taxation of individuals under the Internal Revenue Code. Emphasis will be placed on concepts of gross income, exclusions, deductions and credits available to individual taxpayers. Business income and deductions of sole proprietors will be addressed. Prerequisite: ACC 210.

ACC 317 - Federal Tax Income II
3 Credit(s)
A study of the Internal Revenue Code relating to the taxation of corporations, partnerships, trusts, estates and related entities. This course assumes a knowledge of the taxation of individuals, including sole proprietorships, and is a continuation of ACC 316. Prerequisite: ACC 316.

ACC 393 - Special Topics
1-3 Credit(s)
By arrangement with the instructor.

ACC 401 - Accounting Information Systems
3 Credit(s)
A comprehensive survey of information systems commonly used in modern business, emphasizing the role of computer hardware/software. Prerequisite: Completion of all sophomore-year business core courses or permission of instructor.

ACC 405 - Principles of Auditing
3 Credit(s)
The basic principles of auditing, including elements of internal control, statistical sampling, financial statement and audit reports. The auditor’s professional responsibilities and legal liability are also explored. Prerequisite: ACC 312.

ACC 411 - Advanced Accounting/Fund Accounting
3 Credit(s)
An advanced analysis of accounting theory and practice designed to prepare the accounting major for complex problems that arise from partnerships, home office and branch relationships, consolidations and mergers, receiverships, and governmental units. Also a study of the theoretical and practical approach of accounting, budgeting, reporting and auditing for governmental units, colleges and universities, hospitals and other not-for-profit organizations. Prerequisites: ACC 312.

ACC 431 - Managerial and Cost Accounting
3 Credit(s)
The accumulating and reporting of costs of operations, budgets and other tools of management for measuring profitability of a business enterprise are studied. Emphasis is given to the various cost systems —job order, process cost, standard cost and variable costing. Economics and monetary incentives are also considered. Prerequisite: ACC 210.

ACC 493 - Special Topics
1-3 Credit(s)
By arrangement with the instructor.