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ACC311 Intermediate Accounting I (3)

A comprehensive study of financial statements of business enterprises, focusing on the systematic development of

theory and practice from generally accepted accounting principles.

Prerequisite: ACC220.

ACC312 Intermediate Accounting II (3)

An analytical study of the corporate form of entity accounting with stocks, bonds, long and short-term investments,

revenue recognition, pension plans, lease arrangements, and existing reporting practices promulgated by leading

professional organizations.

Prerequisite: ACC311.

ACC329 Accounting IS Applications (3)

This course teaches computer applications that are accepted as standard in the business world. Emphasis is placed on

the practical implementation of end user software in a business environment. The use of spreadsheet and accounting

programs to support business processes will be studied in depth. IT topics covered on the CPA exam will also be taught

in the course. A computer with Excel and Quickbooks is required for this class.

Prerequisite: ACC210.

ACC331 Accounting Professional Responsibility (3)

An all-inclusive study of professional responsibility and ethics in the accounting profession. This course will provide

students with comprehensive knowledge of ethical standards from state agencies and professional organizations.

ACC431 Cost Accounting (3)

Theories and practices relating to management planning and control through methods of cost accumulation. Job order,

process, and standard costing systems are studied as methods of cost accounting and cost distribution.

Prerequisite:

ACC220.

ACC442 Auditing (3)

Presents the procedures and practices employed by auditors to systematically appraise and examine the reliability,

adequacy, and effectiveness of the client’s financial statements. Describes the duties and responsibilities of independent

auditors, the methods of preparing audit reports and the manner of expressing opinion as to the fairness of the financial

reports under audit.

Prerequisite: ACC312.

ACC451 Advanced Accounting (3)

An exhaustive study of earnings per share using dilutive and anti-dilutive securities, preparation of multi-step income

statements, and a detailed study of techniques of preparation of consolidated corporate statements.

Prerequisite: ACC312.

ACC460 Tax Accounting (3)

A study of the chronological progress of the income tax system combined with the Federal Revenue codes under the

changing political and economic environments. Emphasis is on the elements of gross income, adjusted gross income,

exclusions, itemized deductions, exemptions, and preparation of individual tax returns in detail. A brief introduction to

tax laws for corporations, partnerships, estates, and trusts will also be included.

ACC462 Tax Accounting II (3)

A comprehensive study of tax laws and returns for corporations, partnerships, estates, and trusts. Studies include

specially taxed corporations, taxation of securities, retirement, pension plans, and gift taxes.

Prerequisite: ACC220;

ACC460 is recommended but not required.

ACC483 Accounting Internship (1-4)

An on-site work experience that gives the student practical training in specific accounting techniques and their

application. Evaluation will be made by the work supervisor and an accounting instructor.

Prerequisites: ACC312 and

permission of department chairperson.