Course Descriptions

Accounting Course Descriptions

ACC111

Financial Accounting - 3 Credits

This course is for the student to learn about accounting as an information development and communications function that supports economic decision-making. The course will help students perform financial analysis; derive information for personal or organizational decisions; and understand business, governmental, and other organizational entities.


ACC211

Managerial Accounting - 3 Credits

This course provides a practical understanding of the use of accounting by management in planning and controlling operations in all functions of the enterprise and in choosing among alternative courses of action.

Prerequisite: ACC111


ACC215

Spreadsheet and General Ledger Applications – 3 credits

Students taking this course will use General Ledger and Spreadsheet software to accomplish standard, basic accounting and bookkeeping tasks. Typical general ledger software tasks will include: Entering transactions in general and special journals, the preparation of trial balances, adjusting and closing entries, and Financial Statements. Supporting schedules for general ledger accounts and financial statements will also be included. Spreadsheet applications will typically include: Creation of spreadsheets in professionally correct formats; file creation, updating and maintenance; setting up calculations and auditing their accuracy; formatting of data and reports; preparation of standard accounting reports and working papers.

Prerequisite: ACC111, not to be taken concurrently


ACC301

Cost Accounting - 3 Credits

This course covers fundamental principles and procedures of cost determination in manufacturing, service, and not-for-profit organizations. Emphasis is placed upon the concepts and classification of product costs (direct materials, direct labor, and manufacturing overhead), as well as the recording and accumulating of such costs within job order and process cost accounting systems. A research paper or computer project is required.

Prerequisite: ACC111, ACC211 or ACC111 and departmental permission.


ACC303

Intermediate Accounting I – 3 credits

This course introduces the fundamental accounting concepts that underlie the structure and content of the statements that disclose the financial record of business organizations. Methods used to value a business' current assets including cash, accounts receivable and inventory are studied.

Prerequisite: ACC211 or ACC111 and departmental permission.


ACC305

Analysis of Financial Statements - 3 Credits

Modern investing and lending decisions are based on financial statement analysis. Investing and lending decisions require the application of thorough analysis to carefully evaluate data. Sound information is obtained by an understanding of the data from which it is derived as well as by the application of tools of analysis to aid in its extraction and evaluation. The course focuses on understanding the data that are analyzed, as well as the methods by which they are analyzed and interpreted. Course cross listed with FIN305.

Prerequisite: ACC211 or ACC303


ACC315

Fraud Prevention and Examination – 3 credits

This course covers the principles and methodology of fraud prevention, detection, deterrence and investigation. The course includes such topics as skimming, cash larceny, check tampering, register disbursement schemes, billing schemes, payroll and expense reimbursement schemes, non-cash misappropriations, corruption, financial management fraud, and interviewing witnesses.

Prerequisite: ACC111


ACC325

Forensic Accounting - 3 Credits

Forensic accounting is the application of accounting methods and financial techniques to assist in solving economic-based crimes.  Course topics include the accounting and legal fundamentals of forensic accounting, reconstructing income, money laundering, litigation services provided by accountants, dispute resolution, evidence management, commercial damage control, litigation support, computing economic damages, bankruptcy, divorce, identity theft, organized crime, terrorism investigations, electronic data and digital forensics analysis, cybercrime and business valuations. 

Prerequisite: ACC111


ACC330

Federal Income Taxes – 3 credits

This course concentrates on the federal income taxation of individuals. It provides students with the knowledge to complete individual income tax returns while enhancing their awareness of the complexities and sources of tax law.

Prerequisite: ACC303 and Junior or Senior status


ACC340

Intermediate Accounting II – 3 credits

This course continues the study of accounting for businesses started in ACC303. It reviews the valuation methods applied to non-current assets, liabilities, and shareholders' equity.

Prerequisite: ACC303


ACC341

Intermediate Accounting III – 3 credits

This course studies the accounting treatment of leases, pension and post-employment benefits, income taxes, cash flows, accounting changes and error correction.

Prerequisite: ACC340 or ACC303 and departmental permission


ACC350

Taxation of Corporations – 3 credits

This course concentrates on the federal income taxation of corporations and introduces the federal tax regulations pertaining to partnerships, S corporations, estates, trusts and gifts.

Prerequisite: ACC330


ACC425

Computer Control and Audit - 3 Credits

This course is an introduction to the fundamentals of auditing and controlling computer information systems. Emphasis is placed on the design and application of controls within computer information systems. This course may be used as an Accounting elective.

Cross listed with CIS425

Prerequisite: CIS112, 12 credits of Accounting, Junior or Senior status and permission of advisor for Accounting majors.


ACC430

Accounting Information Systems- 3 Credits

This course introduces the system flow of financial information in the contexts of the system development process and the actual applications of computer technology to record keeping and information gathering functions. Applications studied include procurement and receiving, inventory control, accounts payable, marketing and shipping, billing and collections, etc. The course includes case studies and a hands-on computer project.

Cross listed with CIS430.

Prerequisites: CIS112, 12 credits of Accounting, Junior or Senior status and permission of advisor for Accounting majors.


ACC440

Auditing – 3 credits

This course develops an understanding of the nature of auditing, its code of ethics, and its role in society, the Sarbanes-Oxley Act and the practice of professional, governmental, and internal auditing within companies.

Prerequisite: ACC303, 12 credits of accounting, and Junior or Senior status


ACC450

Advanced Accounting I – 3 credits

The focus in this course is on the accounting for partnerships, multi location branches, goodwill and business mergers and acquisitions.

Prerequisite: ACC303, 12 credits of accounting, and Junior or Senior status


ACC451

Advanced Accounting II – 3 credits

The focus in this course is on the accounting for foreign currency transactions, financial statements denominated in a foreign currency, business segments, interim reporting, Securities and Exchange Commission requirements, trusts, bankruptcies, non profits and government organizations.

Prerequisite: ACC303, 12 credits of accounting, and Junior or Senior status