Accounting (ACC) Courses

ACC 101 Principles of Financial Accounting (4-0) 4 hrs.

The emphasis of this introductory course is to develop an understanding of accounting information systems for the business entity and for the individual. The basic concepts, procedures, business documents, and financial statements are included as they relate to the accounting cycle. Analysis of business decisions for internal and external aspects of the business is stressed.  View Course Syllabus Adobe Acrobat, PDF

ACC 102 Principles of Managerial Accounting (4-0) 4 hrs.

This course is an introductory course in managerial accounting. Fundamentals cost accounting concepts, financial statement analysis, profitability analysis, budgeting and decision making issues will be discussed. Prerequisite: ACC 101.  View Course Syllabus Adobe Acrobat, PDF

ACC 201 Intermediate Accounting I (3-0-1) 4 hrs.

Stresses a broader application of accounting principles. Theory is emphasized as it relates to valuation and changes in the financial position and operations of the business entity. Problems and cases are studied as they relate to generally accepted accounting principles. Prerequisite: ACC 102. Or, an A- or better in ACC 101, Co-requisite: ACC 102.  View Course Syllabus Adobe Acrobat, PDF

ACC 202 Intermediate Accounting II (3-0-1) 4 hrs.

A continuation of ACC 201, stressing a broader application of principles in previous accounting courses. Prerequisite: ACC 201.  View Course Syllabus Adobe Acrobat, PDF

ACC 205 Cost Accounting (3-0) 3 hrs.

A systematic study of the fundamental procedures applied in the determination of production costs and inventory balances. Analysis of cost behavior and decision-making for planning and control of the business are also covered. Prerequisites: ACC 102 Prerequisites: ACC 102.  View Course Syllabus Adobe Acrobat, PDF

ACC 207 Income Tax Accounting (3-0) 3 hrs.

This course is designed to familiarize accounting students with aspects of income taxation of individuals and provide a foundation upon which they can act in either an advisory or functional capacity. Prerequisite: ACC 101.  View Course Syllabus Adobe Acrobat, PDF

ACC 210 Contemporary Accounting Applications (3-0) 3 hrs.

Provides an in-depth study of current accounting applications in the private sector, with emphasis on the more widely-used applications packages available to the modern accountant. Topics will include computerized accounting packages, accounting information systems, auditing and control, and the accountant’s role in the organization. Prerequisite: ACC 101 or BUS 151.  View Course Syllabus Adobe Acrobat, PDF