Accounting

Degrees

Classes

ACC 210 : Financial Accounting

A course designed for all students interested in understanding the financial accounting and reporting process. No previous background in accounting or business is required. The course focuses on developing an understanding of the accounting cycle and its role in converting data related to business events into financial knowledge, which is then used to inform decision-making by investors, creditors, and other external parties.

Credits

3

Prerequisites

Sophomore status

ACC 211 : Managerial Accounting

This course explores the internal use of accounting information in the organizations' decision-making process. Including Pro-forma financial statements, and basic concepts in entrepreneurial finance (Raising capital/ capital structure, managing cash flow- including burn rates and runways / operating budgets, introduction to capital budgeting, and firm valuation).

Credits

3

Prerequisites

ACC 300 : Accounting Systems

An introduction to the design, implementation, and control of accounting information systems. Students will perform a series of hands-on projects to reinforce the conceptual and theoretical aspects of accounting systems.

Credits

3

Prerequisites

ACC 311 : Intermediate Accounting I

An advanced course studying the analysis, presentation and interpretation of operations and financial position with emphasis on accounting theory, critical evaluation of accounting concepts and controversial issues in accounting. 

Credits

3

Prerequisites

ACC 312 : Intermediate Accounting II

This course is a continuation of Intermediate Accounting 1. Topics include long-term investments, long-term liabilities, capital stock, retained earnings, dividends, error correction, and incomplete records.

Credits

3

Prerequisites

ACC 320 : Cost Management I

An introduction to the basic concepts and tools associated with cost management information systems, including an in-depth examination of product costing, planning and control, and cost analysis within the context of the traditional, functional-based cost systems companies in both the manufacturing and service sectors use.

Credits

3

Prerequisites

ACC 325 : Cost Management II

Examination of the latest developments in course management systems Topics include activity-based costing, strategic cost management, process value analysis, kaizen costing, quality costing, productivity, environmental cost management, and the balanced scorecard. Students will also examine the role of cost information in management decision-making and the models used to facilitate this process.

Credits

3

Prerequisites

ACC 335 : Foundations of Taxation

This course will focus on an introduction to Federal Taxation policy and practice. Students will study the process of implementation of tax law and policy in the context of economic and social policy within the political process. Students will also learn the practical requirements of current tax law and regulations as they pertain to individual taxpayers. Students will also apply this knowledge in the preparation of simple to moderately complex tax returns using software similar to what is used by professional tax preparers.

Credits

3

Prerequisites

ACC 412 : Auditing

The purpose of this course is to emphasize concepts that enable the student to understand the philosophy and environment of auditing. An audit case is a major component of course assignments. 

Credits

3

Prerequisites

ACC 415 : Advanced Accounting

This course emphasizes business combinations and the related consolidated financial statements. An expanded look at partnerships, segment reporting, and foreign currency translation is part of the coverage.

Credits

3

Prerequisites