ACC 2013 (ACCT 2003*)
Principles of Accounting A

Fundamental principles of accounting for sole proprietorships and corporations including preparation of basic financial statements. Prerequisite: Computer proficiency is desirable.

ACC 2023 (ACCT 2013*)
Principles of Accounting B

Fundamental principles of accounting for industrial enterprises along with an introduction to the use of accounting information in the decision-making process. Prerequisite: ACC 2013.

ACC 3043
Cost Accounting    

Accounting techniques of decision making and control applied to the industrial enterprise. Emphasis is on costing manufacturing products and services, cost concepts, costing systems, historical and standard cost, accumulation and distribution of overhead cost. Prerequisite: ACC 2023.

ACC 3053
Intermediate Accounting I

An overview of the organization of the accounting profession along with analytical and interim accounting for assets and liabilities. Prerequisite: ACC 2023.

ACC 3063
Intermediate Accounting II

Analytical and interim accounting for equity, investments, income taxes, pensions, leases, and statement of cash flows. Prerequisite: ACC 3053.

ACC 316
Federal Income Tax Accounting

Tax regulations applicable to individuals and business enterprises with emphasis on tax determination and planning. Prerequisite: ACC 2023.

ACC 3253
Accounting Information Systems

A study of accounting systems design integrated into both manual and electronic data processing systems. Emphasis on system design concepts, internal control structures, and transaction processing systems. Prerequisite: ACC 2023.

ACC 3273
Survey of Accounting

Fundamentals of financial and managerial accounting, including preparation of basic financial statements and use of accounting information in the decision-making process. This course does not fulfill any School of Business undergraduate degree requirements.

ACC 4083
Advanced Accounting

A study of accounting and reporting for consolidated entities, foreign currency transactions and translation, and International Accounting Standards. Prerequisite: ACC 3053.

ACC 4093
(WI) Auditing

A study of fundamental audit principles, including audit reports, audit procedures, internal control, ethics, and client relationships. This is a writing intensive course. Prerequisite: ACC 3063.

ACC 4113, 5113
Advanced Auditing

A study of advanced issues including computer-based information systems, fraud, Security and Exchange Commission regulations, and ethics utilizing the case approach. Prerequisite: ACC 4093.

ACC 4173, 5173
Advanced Federal Income Tax

A study of the Internal Revenue Code as it applies to partnerships, corporations, and estates and trusts. Prerequisite: ACC 3163 or consent of the instructor.

ACC 4221-3, 5221-3
Special Studies in Accounting

Individual or group research and seminar discussions on special issues in the field of accounting. Prerequisite: ACC 3053 and consent of instructor.

ACC 4243, 5243
Not-for-Profit Accounting

The study of accounting procedures and regulations required for federal, state, and local governmental agencies; in addition, the course reviews required accounting principles for non-profit hospitals, public colleges and universities, public schools and other non-profit organizations. Prerequisite: ACC 2023.

* Courses are equivalent statewide.