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ACCOUNTING PROGRAM
COURSES
| ACC 210. Principles of Accounting
I |
|
3 hours |
This course prepares the accounting student in the theory and techniques
of accounting necessary for the advanced courses and provides a basic
introduction to accounting for those students pursuing an accounting degree.
Students will be introduced to financial statements and the accounting
cycle for a service and merchandise business.
| ACC 211. Principles of Accounting
II |
|
3 hours |
This course is a continuation of ACC 210. Students are introduced to the
accounting requirements of the partnership and corporate form of business.
Topics also include financial statement analysis and the preparation of
a cash flow statement.
Prerequisite: ACC 210
| ACC 215. Personal Finance |
|
3 hours |
This course examines the process of setting and achieving
financial goals. Emphasis is placed on personal financial planning,
managing investments, and protecting you with insurance, retirement,
estate planning, and planned borrowing.
| ACC 225. Micro Computer Applications
in Accounting |
|
3 hours |
This course will introduce the student to computerized accounting applications.
Students will be instructed in the use of Peachtree for Microsoft Windows,
one of the most popular commercial micro-computer accounting packages
now in use. A series of sample companies with step-by-step instruction
will introduce the features of the software. This course is intended to
integrate the knowledge gained in the accounting and computer information
systems courses. By learning these skills, it is expected that the student
will be better prepared to enter the accounting workplace. Emphasis will
be placed on computer-based projects. Prerequisites: ACC 210, CIS 225
| ACC 300. Intermediate Accounting I |
|
3 hours |
This course is an in-depth study of accounting concepts and principles.
The accounting process, the balance sheet, and income statement are discussed.
Certain asset categories are scrutinized.
Prerequisites: ACC 210-211
| ACC 301. Intermediate Accounting II |
|
3 hours |
As a continuation of Intermediate Accounting I, additional asset categories
and equity accounts are discussed in depth. The statement of financial
position is explained.
Prerequisite: ACC 300
| ACC 320. Advanced Accounting |
|
3 hours |
This course presents an in-depth analysis of the accounting treatment
of partnerships, fund accounting for governmental units and other not-for-
profit entities, and estates and trusts. International aspects of accounting
are also covered.
Prerequisites: ACC 210-211
| ACC 330. Cost Accounting I |
|
3 hours |
This course consists of a discussion of cost accounting concepts and objectives,
an in-depth study of cost accounting systems and accumulation procedures,
and a search into the elements of material, labor and factory overhead
costs.
Prerequisites: ACC 210-211; MTH 103 or MTH 160 or concurrent registration
| ACC 331. Cost Accounting II |
|
3 hours |
Emphasis is placed on planning and controlling of costs and profits. Topics
include budgeting standard costs, cost and profit analysis techniques,
direct costing and other specialized topics.
Prerequisite: ACC 330
| ACC 332. Law and The Manager I |
|
3 hours |
This course is designed to acquaint the student with the role of law in
society and specifically in business. Areas of study include contracts,
personal property, bailments and sales.
Cross-listed: CRJ 333, MGT 330, PAR 331
| ACC 333. Law and The Manager II |
|
3 hours |
This course is designed to acquaint the student with law in the areas
of commercial paper, debtors' and creditors' rights, agency, legal forms
of organization, real property and estates.
Cross-listed: CRJ 334, MGT 331, PAR 332
| ACC 415. Government and Non Profir
Accounting |
|
3 hours |
This course will acquaint the student with accountin theory and principles
for non-profit entities, governmental entities, governmental entities,
schools, and hospitals. The course examines the differences between for-profit
and not-for-profit accounting concepts.
Prerequisite: ACC 210-211
| ACC 450. Income Tax Accounting I |
|
3 hours |
These courses are designed to familiarize the student with the federal
income tax laws through lectures and practical problems. They are devoted
to an intensive study of the income tax laws as they apply to individuals,
partnerships, and corporations.
Prerequisites: ACC 210, 211
| ACC 451. Income Tax Accounting II |
|
3 hours |
This course is a continuation of ACC 450. The course familiarizes the
student with federal income tax laws as they apply to corporations and
partnerships.
Prerequisite: ACC 450
| ACC 470. Auditing |
|
3 hours |
This course is a study of the standards, principles, practices and procedures
of auditing. Students are required to integrate and apply prior accounting
coursework.
Prerequisites: ACC 210-211, 300-301
| ACC 496. Topics in Accounting |
|
1-3 hours |
This course will examine topics of special interest in the Accounting
field. Topics courses (but not specific courses) may be repeated for a
total of 6 hours.
| ACC 497. Research in Accounting |
|
3 hours |
By participating in a semester-long research program, students earn credit
for their degree. Training in research methodology provides students with
the opportunity to pursue this discipline by designing, implementing,
and constructing a formal report on a research topic. This course requires
senior status, a cumulative 3.25 index in the major, and the approval
of the program director.
| ACC 499. Senior Seminar in Accounting |
|
3 hours |
This capstone course is designed to assist students in the integration
and critical examination of the various concepts, theories, and methods
of inquiry presented both in general education and the major. Learning
outcomes for both the general education program and the major are reviewed.
Course assignments assist students in assessing the degree for which learning
outcomes have been mastered. Senior standing is required.
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