ACC 201. Principles of Accounting I (I, II, III; 3) An introduction to the fundamentals of accounting which includes the accounting cycle for service and merchandising entities. Emphasis on accounting language, transaction analysis and financial reporting. Prerequisite BUS 100.

ACC 202. Principles of Accounting II (I, II, III; 3) A continuation of ACC 201 with emphasis on financial reporting for partnerships and corporations. Prerequisite: ACC 201.

ACC 203. Principles of Accounting III (I, II, III; 3) A continuation of ACC 202.Includes the introduction of issues related to managerial accounting procedures and practices. Prerequisities: ACC 202.

ACC 310. Intermediate Accounting I (I, II, III; 4) The course develops the theoretical foundation of accounting and the conceptual framework for processing and reporting financial data. Primary emphasis is devoted to the Asset side of the Balance Sheet. Prerequisite: ACC 203.

ACC 320. Intermediate Accounting II (I, II, III; 4) A continuation of the underlying accounting theory and practices related to processing and reporting accounting information. Primary emphasis is on the Equities side of the Balance Sheet to include liabilities, longterm debt and owner equity accounts. Prerequisite: ACC 310.

ACC 330. Advanced Accounting (II; 5) A study of advanced topics in financial accounting to include the treatment of accounting for consolidations, mergers, partnerships, joint ventures, receiverships, etc. Prerequisite: ACC 320.

ACC 340. Cost Accounting (I, II, III, 4) The study of accounting for manufacturing operations. Includes the analysis of cost systems as they relate to planning, control and reporting to facilitate decisionmaking. Prerequisite: ACC 203.

ACC 350. Accounting for NonProfit Organizations (1; 3) This course introduces accounting procedures and practices used in nonprofit organizations. It includes the applying pronouncements of GASB, as well as other consideration peculiar to nonprofit operating environments. Prerequisites: ACC 202.

ACC 360. Accounting Information Systems (11; 3) This course exposes the students to the nature and applicability of accounting information systems. It includes the consideration of how accounting systems relate to the basic concepts of information system theory. Accounting applications are discussed with an emphasis on system control and design. The computers role in processing and reporting information is covered as well. Prerequisities: ACC 203; MIS 252.

ACC 420. Federal Income Tax (I, II, III; 4) A study of federal income tax as applied to individuals and partnerships. Includes discussion of current and proposed changes in tax legislation. Prerequisite: ACC 203.

ACC 430. Auditing (II, III; 4) The study of procedures and practices in the auditing process to attest to the fair representation of financial data. Includes the study of control and procedures to safeguard assets. Prerequisites: ACC 330 or 340.

ACC 440. Accounting Seminar (III; 3) Discussions of current problems and trends in accounting supplemented by individual research in selected areas of significance. Prerequisite: ACC 330 and 340.

ACC 470. International Accounting (III; 4) Introduces the student to accounting practices and procedures applicable to financial reporting where international commerce is characteristic of the operating environment. Includes a comparison of domestic accounting procedures with those used in other major world industrial centers. Prerequisites: ACC 201, 202, 203 or equivalent.

Core Classes

Accounting (ACC)

Business (BUS)

Finance (FIN)

Management (MGT)

Marketing (MKT)

Management Information System (MIS)