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Accounting Courses

 

ACC*100 Basic Accounting 3 credits

An introduction to basic accounting concepts and principles, with an emphasis on their practical application to recording, classifying, and summarizing financial information that flows within a business enterprise. The accounting cycle is examined; along with such areas as sales, purchases, cash, receivables, and payroll.

This course is recommended for all students who wish to pursue a degree in accounting and have not taken accounting courses at the high school or college level.

Students who have had prior accounting courses and/or have worked in accounting positions should take Principles of Financial Accounting (ACC*113).

ACC*113 Principles of Financial Accounting 3 credits

Basic concepts and practice of accounting and its role in the economic decision making process. Topics include the financial statement preparation process for balance sheets; income statements; accounting for cash; receivables; inventories; plant and intangible assets; liabilities; and stockholders’ equity.

ACC*117 Principles of Managerial Accounting 3 credits

The use of accounting data by managers for planning and controlling business activities is covered. Topics include cost accounting systems; cost behavior relationships; capital expenditure decision-making; budgeting; and variance analysis.

Prerequisite: C- or better in Principles of Financial Accounting (ACC*113).

ACC*123 Accounting Software Applications (a) 3 credits

Examination of general accounting applications as they apply to computerized financial records for each step of the accounting cycle to the completion of financial statements, as well as management accounting applications.

Prerequisite: C- or better in Principles of Financial Accounting (ACC*113).

ACC*241 Federal Taxes I 3 credits

The federal tax structure is examined as it applies to reportable income and allowable deductions in the preparation of the individual income tax return.

ACC*271 Intermediate Accounting I (a) 3 credits

Introduction to financial statement analysis, intensive study of classification and evaluation of current assets.

Prerequisite: C- or better in Principles of Financial Accounting (ACC*113).

ACC*272 Intermediate Accounting II (a) 3 credits

Study of non-current assets, analysis of total equity classification, and application of funds-flow reporting are examined.

Prerequisite: C- or better in Intermediate Accounting I (ACC*271).

ACC*292 Accounting Practicum (a) 3 credits

See  BBG*292 Business Practicum, for course description.

ACC*298 Special Topic: Basic Accounting 3 credits

An introduction to basic accounting concepts and principles, with an emphasis on their practical application to recording, classifying, and summarizing financial information that flows within a business enterprise. The accounting cycle is examined; along with such areas as sales, purchases, cash, receivables, and payroll. This course is recommended for all students who wish to pursue a degree in accounting and have not taken ac-counting courses at the high school or college level.

Students who have had prior accounting courses and/ or have worked in accounting positions should take Principles of Financial Accounting (ACC*113)