Accounting (ACC)

Courses

ACC 110. Ten-Key Skills. 1.0 Credit. Class-0.0. Clinical-0.0. Lab-2.0. Work-0.0

This course is designed to enable mastery of the "touch system" on the ten-key device. Emphasis is placed on the "touch system" on the ten-key device. Upon completion, students should be able to use the "touch system" on a ten-key device in making computations necessary in accounting.

ACC 115. College Accounting. 4.0 Credits. Class-3.0. Clinical-0.0. Lab-2.0. Work-0.0

This course, introduces basic accounting principles for a sole proprietorship. Topics include the complete accounting cycle with end-of-period statements, bank reconciliation, payrolls, and petty cash. Upon completion, students should be able to demonstrate an understanding of accounting principles and apply those skills to a business organization.This course is intended for those who have not received credit for ACC 120.

Prerequisites:
  • Take DMA 050 MAT 115 MAT 121 MAT 122 MAT 140 MAT 155 MAT 161 MAT 167 MAT 171 MAT 172 MAT 175 MAT 223 MAT 263 MAT 271 MAT 272 MAT 273 or MAT 285 with a minimum grade of C
  • Take RED 090 EFL 112 ENG 090 ENG 095 ENG 111 ENG 112 ENG 113 or ENG 114 with a minimum grade of C

ACC 120. Principles of Financial Accounting. 4.0 Credits. Class-3.0. Clinical-0.0. Lab-2.0. Work-0.0

This course introduces the basic principles and procedures of accounting. Emphasis is placed on collecting, summarizing, analyzing, and reporting financial information. Upon completion, students should be able to analyze data and prepare journal entries and reports as they relate to the accounting cycle. This course is intended for those who have not received credit for ACC 115.

Prerequisites:
  • Take DMA 050 MAT 115 MAT 121 MAT 122 MAT 140 MAT 155 MAT 161 MAT 167 MAT 171 MAT 172 MAT 175 MAT 223 MAT 263 MAT 271 MAT 272 MAT 273 or MAT 285 with a minimum grade of C
  • Take DRE 098 or ENG 111 with a minimum grade of C

ACC 121. Principles of Managerial Accounting. 4.0 Credits. Class-3.0. Clinical-0.0. Lab-2.0. Work-0.0

This course includes a greater emphasis on managerial and cost accounting skills. Emphasis is placed on managerial accounting concepts for external and internal analysis, reporting and decision-making. Upon completion, students should be able to analyze and interpret transactions relating to managerial concepts including product-costing systems.

Prerequisites: Take ACC 120 with a minimum grade of C

ACC 129. Individual Income Taxes. 3.0 Credits. Class-2.0. Clinical-0.0. Lab-2.0. Work-0.0

This course introduces the relevant laws governing individual income taxation. Topics include tax law, electronic research and methodologies, and the use of technology for preparation of individual income tax returns. Upon completion, students should be able to analyze basic tax scenarios, research applicable tax law, and complete various individual tax forms.

Prerequisites: Take ACC 120Minimum grade C

ACC 130. Business Income Taxes. 3.0 Credits. Class-2.0. Clinical-0.0. Lab-2.0. Work-0.0

This course introduces the relevant laws governing business and fiduciary income taxes. Topics include tax law relating to business organizations, electronic research and methodologies, and the use of technology for the preparation of business tax returns. Upon completion, students should be able to analyze basic tax scenarios, research applicable tax law, and complete various business tax forms.

Prerequisites: Take ACC 129 with a minimum grade of C

ACC 140. Payroll Accounting. 2.0 Credits. Class-1.0. Clinical-0.0. Lab-2.0. Work-0.0

This course covers federal and state laws pertaining to wages, payroll taxes, payroll tax forms, and journal and general ledger transactions. Emphasis is placed on computing wages; calculating social security, income, and unemployment taxes; preparing appropriate payroll tax forms; and journalizing/posting transactions. Upon completion, students should be able to analyze data, make appropriate computations, complete forms, and prepare accounting entries using appropriate technology.

Prerequisites: Take One: ACC 115 or ACC 120

ACC 149. Intro to Acc Spreadsheets. 2.0 Credits. Class-1.0. Clinical-0.0. Lab-2.0. Work-0.0

This course provides a working knowledge of computer spreadsheets and their use in accounting. Topics include pre-programmed problems, model-building problems, beginning-level macros, graphics, and what-if analysis enhancements of template problems. Upon completion, students should be able to use a computer spreadsheet to complete many of the tasks required in accounting.

Prerequisites:
  • Take ACC 115 or ACC 120
  • Take CIS 110

ACC 150. Accounting Software Applications. 2.0 Credits. Class-1.0. Clinical-0.0. Lab-2.0. Work-0.0

This course introduces microcomputer applications related to accounting systems. Topics include general ledger, accounts receivable, accounts payable, inventory, payroll, and correcting, adjusting, and closing entries. Upon completion, students should be able to use a computer accounting package to solve accounting problems.

Prerequisites: Take One: ACC 115 or ACC 120

ACC 151. Accounting Spreadsheet Applications. 2.0 Credits. Class-1.0. Clinical-0.0. Lab-2.0. Work-0.0

This course is designed to facilitate the use of spreadsheet technology as applied to accounting principles. Emphasis is placed on using spreadsheet software as a problem-solving and decision-making tool. Upon completion, students should be able to demonstrate an understanding of the principles involved and display an analytical problem-solving ability for the topics covered.

Prerequisites: Take ACC 149 with a minimum grade of C

ACC 170. Technical Accounting. 3.0 Credits. Class-2.0. Clinical-0.0. Lab-2.0. Work-0.0

This course introduces the use of accounting for decision making and covers integration of financial accounting with managerial concepts. Topics include essentials of financial accounting and analysis, product costing, activity-based costing systems, budgeting, and financial planning. Upon completion, students should be able to understand and develop financial statements and demonstrate an understanding of accounting transactions and product costing systems.

ACC 220. Intermediate Accounting I. 4.0 Credits. Class-3.0. Clinical-0.0. Lab-2.0. Work-0.0

This course is a continuation of the study of accounting principles with in-depth coverage of theoretical concepts and financial statements. Topics include generally accepted accounting principles and extensive analysis of balance sheet components. Upon completion, students should be able to demonstrate competence in the conceptual framework underlying financial accounting, including the application of financial standards.

Prerequisites: Take ACC 120

ACC 221. Intermediate Accounting II. 4.0 Credits. Class-3.0. Clinical-0.0. Lab-2.0. Work-0.0

This course is a continuation of ACC 220. Emphasis is placed on special problems which may include leases, bonds, investments, ratio analyses, present value applications, accounting changes, and corrections. Upon completion, students should be able to demonstrate an understanding of the principles involved and display an analytical problem-solving ability for the topics covered.

Prerequisites: Take ACC 220 with a minimum grade of C

ACC 225. Cost Accounting. 3.0 Credits. Class-3.0. Clinical-0.0. Lab-0.0. Work-0.0

This course introduces the nature and purposes of cost accounting as an information system for planning and control. Topics include direct materials, direct labor, factory overhead, process, job order, and standard cost systems. Upon completion, students should be able to demonstrate an understanding of the principles involved and display analytical problem-solving ability for the topics covered. Emphasis will be placed on how accouonting data can be interpreted and used by management in planning and controlling business activities.

Prerequisites: Take ACC 121 with a minimum grade of C

ACC 240. Gov & Not-For-Profit Acct. 3.0 Credits. Class-3.0. Clinical-0.0. Lab-0.0. Work-0.0

This course introduces principles and procedures applicable to governmental and not-for-profit organizations. Emphasis is placed on various budgetary accounting procedures and fund accounting. Upon completion, students should be able to demonstrate an understanding of the principles involved and display an analytical problem-solving ability for the topics covered.

Prerequisites: Take ACC 121 with a minimum grade of C

ACC 250. Advanced Accounting. 3.0 Credits. Class-3.0. Clinical-0.0. Lab-0.0. Work-0.0

This course is designed to analyze the special accounting issues, which may include business combinations, partnerships, international accounting, estates, and trusts. Emphasis is placed on analyzing transactions and preparing working papers and financial statements. Upon completion, students should be able to solve a wide variety of problems by advanced application of accounting principles and procedures.

Prerequisites: Take ACC 220 with a minimum grade of C

ACC 269. Auditing & Assurance Services. 3.0 Credits. Class-3.0. Clinical-0.0. Lab-0.0. Work-0.0

This course introduces selected topics pertaining to the objectives, theory and practices in engagements providing auditing and other assurance services. Topics include planning, conducting and reporting, with emphasis on the related professional ethics and standards. Upon completion, students should be able to demonstrate an understanding of the types of professional services, the related professional standards, and engagement methodology.

Prerequisites: Take ACC 220 with a minimum grade of C

ACC 270. International Accounting. 3.0 Credits. Class-3.0. Clinical-0.0. Lab-0.0. Work-0.0

This course includes identifying, recording, and interpreting financial information for accounting systems used in different countries. Topics include currency exchange rates, methods of setting and selecting transfer prices, practices used to account for rates of inflation, and major types of taxes. Upon completion, students should be able to describe accounting systems and their impacts on different currencies and demonstrate a basic knowledge of international accounting. This course is a unique concentration requirement in the international business concentration in the business administration program.

Prerequisites: Take ACC 120