Accounting Courses

ACC 221 Introduction to Financial Accounting
Introduction to business activities, basic concepts and fundamentals of accounting, the accounting cycle, and preparation of financial statements.

ACC 222 Introduction to Managerial Accounting
A continuation of ACC 221. Introduction to cost accounting for manufacturing. Basic concepts and fundamentals of managerial accounting, planning and controlling processes, decision-making, and behavioral considerations. (Prereq.: ACC 221)

ACC 295 Topics
Lectures, discussions, meetings with members of the staff or visiting faculty regarding research methodology and readings in the areas of business administration. (Prereq.: consent of instructor)

ACC 322 Accounting Theory and Practice I
An analysis of financial accounting with emphasis on accounting theory pertaining to financial statements, income concepts, valuation concepts, FASB statements, and other relevant issues as applied to assets. (Prereq.: ACC 222)

ACC 323 Accounting Theory and Practice II
A continuation of ACC 322. An analysis of financial accounting with emphasis on accounting theory pertaining to financial statements, income concepts, valuation concepts, FASB statements, and other relevant issues as applied to liabilities and stockholders’ equity (Prereq.: ACC 322)

ACC 324 Managerial Cost Accounting
Accounting tools for heavy manufacturing systems as well as for managerial decision making. Planning, budgeting, standard cost systems, as well as other quantitative and behavioral topics. (Prereq.: ACC 221, 222, BUS 242 or BUS 200, BUS 379 or MAT 163 or 373, MKT 252, or consent of instructor)

ACC 326 Tax Accounting
The more common and important provisions of planning and compliance for income taxes. (Prereq.: ACC 221, FIN 331, ECO 112, 113, or consent of instructor)

ACC 423 Auditing
Internal and external auditing procedures. Emphasis on the CPA’s role to form the basis of opinion on a set of financial statements. (Prereq.: ACC 323)

ACC 424 Internal Audit and Management Consulting
To incorporate and learn the techniques of creating a controlled and effective management environment. Students work with companies to help solve problems or implement projects. (Prereq.: ECO 113, ACC 221, 222, BUS 242 or BUS 200, BUS 379 or MAT 163 or 373, FIN 331, MIS 260 or 270, MKT 252 and ENL 111 or 112, or HON 111)

ACC 425 Advanced Accounting
Accounting for business combinations, consolidations, governmental accounting, partnership accounting, and fund accounting. (Prereq.: ACC 323)

ACC 495 Topics
Lectures, discussions, meetings with members of the staff or visiting faculty regarding research methodology, and current national and international business problems and policies. (Prereq.: consent of instructor)

Internships and Independent Study Courses:

ACC 199 Internship

ACC 299 Directed Study

ACC 399 Internship

ACC 499 Independent Study/Research