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ACC 151. INTEGRATED MANAGEMENT EXPERIENCE I THREE CREDITS An introduction to business, management, and entrepreneurship. The functional areas of business and management practices are highlighted using the small business environment as the primary source of examples. The entrepreneurial process is demonstrated throughout the course. Students begin developing competencies in research, communications, and decision-making. ACC 152. INTEGRATED MANAGEMENT EXPERIENCE II THREE CREDITS A continuation of business, management, and entrepreneurship. The functional areas of business and management practices are highlighted using the small business environment as the primary source of examples. The entrepreneurial process is demonstrated throughout the course. Students begin developing competencies in research, communications, and decision-making. Prerequisite: ACC 151 or BA 151 or ENT 151. ACC 161. FINANCIAL ACCOUNTING & DECISION-MAKING THREE CREDITS This is a study of the nature, function and environment of accounting, including the accounting information system, account analysis and decision-making. The course provides an understanding of accounting issues and objectives for proper interpretation and analysis of financial accounting information. ACC 162. MANAGERIAL ACCOUNTING & DECISION-MAKING THREE CREDITS Managerial accounting is an internal tool to generate information for managerial planning and control. Students will develop an understanding of operating and capital budgets, standard costs, incremental concepts, relevant costs, transfer pricing, and responsibility and profit-center reports as a means of analysis as well as techniques of measurement Prerequisite: ACC 161. ACC 201. INTERMEDIATE ACCOUNTING I THREE CREDITS A study of the accounting information system and the related counterparts that result in revenue and expense recognition on the income statement and statement of retained earnings. Course topics include the financial accounting standards, financial statement preparation, cash and receivables, inventories and cost of goods sold, and plant and depreciation. Prerequisites: ACC 161. ACC 202. INTERMEDIATE ACCOUNTING II THREE CREDITS This course is a study of the accounting standards applicable to intangible assets, liabilities and stockholders' equity. Also, it focuses on the application of generally accepted accounting principles that relate to various technical reporting areas within financial statements. Emphasis is placed on technical standards and the necessary disclosure requirements for these reporting areas. Course topics include earnings per share, securities that can dilute earnings per share, corporate investments and accounting for corporate income taxes and pensions. Prerequisites: ACC 201. ACC 205. INTERMEDIATE ACCOUNTING III THREE CREDITS A study of the application of generally accepted accounting principles to various technical reporting areas within the financial statements. Emphasis is placed on technical standards and the necessary disclosure requirements for these reporting areas. The course topics include dilutive securities, executive compensation plans, earnings per share, corporate investments, and the accounting for income taxes, employee pensions plans, employee postretirement benefits, leases, and accounting changes. The course concludes with a comprehensive review of computer spreadsheets, financial statements preparation, financial statement analysis and interpretation, full disclosure in financial reporting, and the appropriateness of the accounting principles being applied in accounting practice today. Prerequisite: ACC 204. ACC 301. ADVANCED FINANCIAL ACCOUNTING THREE CREDITS A comprehensive review and analysis of various accounting issues relating to corporate consolidations, partnerships, governmental units, non-profit organizations, estates, trusts, and bankruptcies. Extensive computerized applications are an integral part of this course. Prerequisite: ACC 205. ACC 311. ADVANCED MANAGERIAL ACCOUNTING THREE CREDITS Advanced treatment of managerial accounting topics with emphasis on generation communication and use of information to assist management in performance of the planning and control function. Information systems design, budgeting variance analysis, and direct costing concepts are covered. Prerequisite: ACC 202. ACC 321. TAXES THREE CREDITS Introduction to the Internal Revenue Code for individuals and sole-proprietorships. Preparation of individual tax returns based on the current tax law, regulations, and revenue ruling letters. Introduction to tax research using various traditional and electronic reference services. Prerequisite: ACC 101. ACC 322. ADVANCED TAXES THREE CREDITS Introduction to certain tax laws as they apply to Corporations, S Corporations, and Partnerships. This involves developing a thorough understanding of tax research and how tax planning may help the financial entity to minimize the tax liability. Prerequisite: ACC 321. ACC 331. AUDITING THREE CREDITS To understand the most important concepts in auditing and how they are used in decision making, evidence accumulation and reporting. This entails understanding the concepts, methods and processes of control that provide for the accuracy and integrity of financial data and the safeguarding of business assets; along with understanding the nature of attest services and the conceptual and procedural bases for performing them. Prerequisite: ACC 205. ACC 341. ACCOUNTING INFORMATION SYSTEMS THREE CREDITS To develop a solid understanding of and appreciation for the use of accounting information employed to process and sort business events so as to provide information for the functions of financial reporting, internal responsibility accounting and decision support. This understanding includes applications via spreadsheets, databases, general ledgers, and the internet. Prerequisite: ACC 102 and BA 351. ACC 351. SENIOR SEMINAR IN FINANCIAL ACCOUNTING THREE CREDITS To develop an understanding of the accounting system and its impact on the public and private sectors by bridging the student's knowledge of generally accepted accounting principles and ethics with financial and non-financial decision making. Team oriented concepts and strategies are further developed through case work analysis and presentation. Prerequisite: ACC 205. ACC 362. ACCOUNTING INTERNSHIP THREE OR SIX CREDITS This course provides job experience as an entry-level accountant through a minimum of 170 (3 credits) or 340 (6 credits) hours working experience with either certified public accounting firms, governmental agencies, or private businesses. Internships are offered on a competitive basis following student interviews with interested employers. (All courses listed through the seventh semester should be taken prior to this course.) Prerequisite: ACC 202. ACC 395-396. INDEPENDENT RESEARCH ONE TO THREE CREDITS ACC 397. SEMINAR ONE TO THREE CREDITS ACC 198/298/398. TOPICS VARIABLE CREDIT Special offerings designed to introduce students to subjects of current interest in accounting which are not covered in other courses.
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