Accountancy Core Courses

ACC 307 Intermediate Accounting I

Course examines financial accounting concepts and its application to complex problems in the measurement of balance sheet accounts, determination of net income and preparation of financial statements. Course emphasizes measurement and reporting of assets.

ACC 308 Intermediate Accounting II

Course examines financial accounting concepts and their application to complex problems in the measurement of balance sheet accounts, determination of net income, and preparation of financial statements. Course emphasizes measurement and reporting of liabilities.

ACC 309 Advanced Accounting

To study the accounting principles and techniques used to consolidate parent and subsidiary companies at the date of combination and in subsequent periods.

ACC 323 Management Accounting

Application of managerial accounting concepts and techniques to complex problems in manufacturing accounting and service firms.

ACC 326 Accounting Systems Design and Implementation

Design of accounting database, modeling accounting transactions for database environment, use of CASE tools for database design, discussion of accounting ASP and use of web-based accounting packages.

ACC 343 Federal Income Tax I

Considers the methodology of the federal income tax as it applies to individuals. Analysis of the determinants of taxable income and the tax liability including property transfers, recapture, passive activities and income characterization.

ACC 423 Auditing

This course provides an overview of financial, operational and complaince audits. Key auditing concepts are introduced: materiality, risk assessment, audit objectives, evidence, internal control considerations, and computer assisted audit techniques.

ACC 424 Advanced Managerial Accounting

Indentification, description, and analysis of the behavioral science and quantitative methods employed for management accounting. Writing intensive.

ACC 444 Federal Income Tax II

An introduction to the federal income taxation of business entities and owners. Considers state and local taxes and their impact on tax strategies. Introduction to the legal and ethical responsibilities of the tax practioner.

FIN 311 Financial Management II

Continuation of FIN 310. Emphasis is on financial decisions. Topics include dividend policy, current asset management and financing, derivatives and risk management, international finance, hybrid forms of financing, and mergers and acquisitions.
Prerequisite: FIN 310.

Accountancy Electives
ACC 454 International Accounting

Examines comparative country practices and the international aspects of various accounting topics--financial and managerial accounting, social accounting, inflation accounting, auditing, and taxation.

ACC 477 Special Topics in Accounting

Topics and prerequisites vary.

ACC 478 Honors: Independent Study in Accountancy

Research in accounting for fulfillment of the Honors Program project requirement.

ACC 481 Internship in Accounting

One quarter, faculty-supervised internship in the areas of public, industrial, or governmental accounting. At the conclusion of the internship the student is required to submit a report based on a topic agreed upon between the student and the sponsoring faculty.
Prerequisite: ACC 205.