Study of financial accounting processes, theory and principles. Includes analysis of financial statements and financial reporting issues. This course may be offered in an online format. Pre/Co-Requisites: ACC 202 or ACC 255.

Continuation of ACC 301. Course includes in-depth study of special reporting issues related to financial accounting. This course may be offered in an online format. Prerequisites: ACC 301; and admission to Professional Business Studies or listed on signed major or minor.

Basic concepts of federal income taxation, emphasizing individual taxpayers. Tax law covering taxable and excludable income, deductions, basis, tax-free exchanges, capital gains and losses, tax credits, deferral of tax, and depreciation. This course may be offered in an online format. Prerequisites: 56 semester hours completed; admission to Professional Business Studies or listed on signed major or minor. Recommended: ACC 202 or 255.

Accumulation and use of cost accounting information for planning and controlling. Process, job order, and standard cost systems. This course may be offered in an online format. Prerequisites: ACC 202 or 255; STA 282 or 382; 56 semester hours completed; admission to Professional Business Studies or listed on signed major or minor.

Study of accounting systems and business processes; internal control frameworks and regulation; current accounting technology. This course may be offered in an online format. Prerequisites: Tier 2 admission to Professional Business Studies or listed on signed major or minor. Pre/Corequisites: ACC 255 and 301.