Accounting (ACC)

ACC 100. Applied Accounting. 3 Credit Hours.

An introductory course in the principles of accounting with emphasis on practice in bookkeeping techniques, designed to familiarize career students with the basic accounting system and the knowledge of keeping records.
Prerequisite: Reading Proficiency.

ACC 110. Financial Accounting I. 4 Credit Hours.

The emphasis of this course is on the measurement and presentation of financial data. The course focuses on preparation and use of corporate financial statements consistent with General Accepted Accounting Principles.
Prerequisites: ACC 100 or one year of high school accounting or department approval and Reading Proficiency.

ACC 114. Managerial Accounting. 3 Credit Hours.

Emphasis is on evaluation and utilization of accounting data for the purpose of planning and controlling operations. Topics include financial statement analysis, methods of cost accumulation, budgeting, standard costs, direct costing, and cost-volume-profit analysis.
Prerequisites: ACC 110 with grade of "C" or better or departmental approval and Reading Proficiency.

ACC 120. Computer Accounting Applications for Business. 3 Credit Hours.

This survey course introduces various commercial accounting software in a hands-on environment. Topics covered include general ledger, receivables, payables, inventory, payroll, and importing and exporting accounting data to other software. The course provides an introduction to accounting applications of spreadsheet and presentation software and the Internet. No previous computer experience is necessary.
Prerequisites: ACC 100 and/or ACC 110 and/or department approval and Reading Proficiency.

ACC 122. Computer Accounting Applications - Spreadsheets. 3 Credit Hours.

This course covers accounting applications using spreadsheet software as a tool in solving accounting problems and presenting and analyzing accounting data. Topics include using spreadsheet software to prepare accounting reports such as the income statement, balance sheet, statement of cash flow, and special purpose accounting reports for decision making. Financial reports are analyzed using spreadsheet software. In addition, auditing a worksheet and graphical analysis of accounting information is performed using the charting feature of spreadsheet software.
Prerequisites: ACC 110 or department approval and Reading Proficiency.

ACC 124. Computer Accounting Applications - Databases. 3 Credit Hours.

This course covers how to build a database for accounts receivable, accounts payable, inventory, fixed assets and payroll.
Prerequisites: ACC 110 or department approval and Reading Proficiency.

ACC 203. Cost Accounting. 3 Credit Hours.

This course covers modern cost/managerial theory and practices with an emphasis on using cost information for managerial decision making.
Prerequisites: ACC 114 with a grade of "C" or better and Reading Proficiency.

ACC 204. Income Tax Accounting. 3 Credit Hours.

A study of federal tax accounting; emphasis is placed on the procedure required to comply with the tax laws and to make the required tax returns. Income tax, social security and payroll tax accounting is included.
Prerequisite: Reading Proficiency.

ACC 206. Auditing. 3 Credit Hours.

This course teaches the procedures of examination of financial statements by external and internal auditors. Topics include auditing standards, development of working papers and reports, and development of sampling and original records examination.
Prerequisites: ACC 208, ACC 209 and Reading Proficiency.

ACC 208. Intermediate Accounting I. 3 Credit Hours.

This course covers financial accounting theory relating to asset, liability and owner's equity accounts, including methods of valuation and the related effects on financial statements. Reading Proficiency.
Prerequisites: ACC 114 with a grade of "C" or better or department approval.

ACC 209. Intermediate Accounting II. 3 Credit Hours.

A further study of financial accounting theory. Topics will include intangible assets, current and long-term liabilities, equity, earnings per share, and investments.
Prerequisites: ACC 208 with a grade of "C" or better or department approval and Reading Proficiency.

ACC 211. Current Topics in Accounting. 3 Credit Hours.

Study of selected topics or current topics in Accounting. This course will provide an opportunity to explore various current issues in greater detail.
Prerequisites: ACC 110 or department approval and Reading Proficiency.

ACC 212. Nonprofit Accounting. 3 Credit Hours.

The course addresses the principles, concepts and processes involved in the accounting treatment for nonprofit entities. Organizations discussed will include state and local governments, the federal government, college and universities, hospitals and health organizations, and other voluntary health and welfare organizations.
Prerequisites: ACC 110 or department approval and Reading Proficiency.

ACC 213. Survey of Business Taxes. 3 Credit Hours.

This is a survey course of Business Taxes. Topics include federal taxation of income, state taxation of income, state capital base taxes, state sales and use tax, federal and state employment related taxes and property taxes.
Prerequisites: ACC 110 or department approval and Reading Proficiency.

ACC 214. Business Taxes: Research and Planning. 3 Credit Hours.

This course concentrates on advanced business tax issues for partnerships, corporations, and S-corporations. Topics include tax planning, tax practice considerations, and tax research.
Prerequisite: Reading Proficiency.

ACC 215. Fraud and Forensic Accounting. 3 Credit Hours.

Fraud and Forensic Accounting introduces students to current methodologies and work performed by forensic accountants. The concentration of this course focuses on current fraud issues. In addition, this course will educate students about the causes of fraud and explore the methods of detection, investigation, and prevention.
Prerequisite: ACC 208 and Reading Proficiency.

ACC 291. Accounting Internship. 3 Credit Hours.

An Accounting Internship allows students to apply skills learned in the classroom, learn new skills, and explore career opportunities while supervised by an employer and a faculty member. Working as an intern for 120 hours under the supervision of an accounting professional, the student will have the opportunity to participate in the accounting functions of an accounting firm, accounting department, or other business unit.
Prerequisites: Approval of department chair or program coordinator and Reading Proficiency.

ACC 292. Accounting Internship II. 3 Credit Hours.

This is an additional internship opportunity for accounting students to apply skills learned in the classroom, learn new skills, and explore career opportunities while supervised by an employer and a faculty member. Working as an intern for 120 hours under the supervision of an accounting professional, the student will have the opportunity to participate in the accounting functions of an accounting firm, accounting department, or other business unit.
Prerequisites: Approval of department chair or program coordinator and Reading Proficiency.

ACC 293. Accounting Internship III. 3 Credit Hours.

This is an additional internship opportunity for accounting students to apply skills learned in the classroom, learn new skills, and explore career opportunities while supervised by an employer and a faculty member. Working as an intern for 120 hours under the supervision of an accounting professional, the student will have the opportunity to participate in the accounting functions of an accounting firm, accounting department, or other business unit.
Prerequisites: Approval of department chair or program coordinator and Reading Proficiency.