Accounting (ACC)

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 business. 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.

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

This course introduces business decision-making using accounting information systems. Emphasis is placed on analyzing, summarizing, reporting, and interpreting financial information. Upon completion, students should be able to prepare financial statements, understand the role of financial information in decision-making and address ethical considerations. This course is intended for students who have not received credit for ACC-115.

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.

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.

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.

ACC 140. Payroll Accounting. 2.0 Credits. Class-1.0. Clinical-0.0. Lab-3.0. 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.

ACC 149. Introduction to Accounting Spreadsheets. 2.0 Credits. Class-1.0. Clinical-0.0. Lab-3.0. 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.

ACC 150. Accounting Software Applications. 2.0 Credits. Class-1.0. Clinical-0.0. Lab-3.0. 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 accurately solve accounting problems.

ACC 210. Enterprise Risk Management. 3.0 Credits. Class-3.0. Clinical-0.0. Lab-0.0. Work-0.0

This course introduces enterprise risk management as it applies to accounting and finance. Topics include risk recognition, assessment, risk analysis, internal controls, and risk management plans. Upon completion, students should be able to demonstrate the daily managerial and organizational requirements of enterprise risk management in written and oral format.

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.

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.

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 an analytical problem-solving ability for the topics covered.

ACC 240. Governmental and Not-For-Profit Accounting. 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.

ACC 249. Forensic Accounting & Cybersecurity. 3.0 Credits. Class-3.0. Clinical-0.0. Lab-0.0. Work-0.0

This course introduces students to theoretical and practical applications of investigative and analytical skills for the purpose of resolving cybersecurity and financial crimes in a manner that meets standards required by a court of law. Emphasis is placed on investigative procedures used to detect, prevent and control fraud, defalcation and misrepresentation. Upon completion, students should be able to execute cybersecurity investigative procedures to assist businesses in detecting, investigating, documenting, and preventing fraud including the collection of evidence and preparation of documents for court proceedings.

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.

ACC 267. Fraud Examination. 3.0 Credits. Class-3.0. Clinical-0.0. Lab-0.0. Work-0.0

This course is an introduction to the investigation techniques used to discover fraudulent activities. Emphasis is placed on the techniques for the detection, deterrence and prevention of the major types of occupational and management frauds. Upon completion, students should be able to examine relevant fraud cases and apply critical thinking and technology skills used in fraud examination.

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.

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.