ACC - Accounting
Incorporate investments and consolidated statements, purchases, and goodwill, segment reporting, interim reporting, partnerships, foreign operations, and fund accounting. Prerequisites: ACC 301, ACC 302; Admission to the BSBA Degree; if not earning a BSBA Degree, course listed on a declared major or minor.
Credits
3(3-0)
Prerequisites
ACC 301, ACC 302; Admission to the BSBA Degree; if not earning a BSBA Degree, course listed on a declared major or minor.
Corequisites
None.
Formation, operation, and distributions of corporations, partnerships, Subchapter S corporations and LLCs. Prerequisites: ACC 311; Admission to the BSBA Degree; if not earning a BSBA Degree, course listed on a declared major or minor or Graduate status.
Credits
3(3-0)
Prerequisites
ACC 311; Admission to the BSBA Degree; if not earning a BSBA Degree, course listed on a declared major or minor or Graduate status.
Corequisites
None.
Principles and techniques of accounting data analysis and profit- planning, measurement, evaluation, and control for management. Prerequisites: ACC 321; Admission to the BSBA Degree; if not earning a BSBA Degree, course listed on a declared major or minor or Graduate status.
Credits
3(3-0)
Prerequisites
ACC 321; Admission to the BSBA Degree; if not earning a BSBA Degree, course listed on a declared major or minor or Graduate status.
Corequisites
None.
A study of assurance services offered by professional services firms with major emphasis on the traditional auditing concepts and procedures. Prerequisite: ACC 302. Pre/Co-requisite: ACC 370.
Credits
3(3-0)
Prerequisites
ACC 302
Corequisites
None.
The study of financial fraud and the methods of fraud detection, investigation, and prevention. Prerequisites: ACC 255; MKT 304 or MKT 301.
Credits
3(3-0)
Prerequisites
ACC 255; MKT 304 or MKT 301
Corequisites
None.
Accounting principles and procedures for governmental units and various nonprofit organizations. Prerequisites: ACC 301; ACC 302; Admission to the BSBA Degree; if not earning a BSBA Degree, course listed on a declared major or minor or Graduate status.
Credits
3(3-0)
Prerequisites
ACC 301; ACC 302; Admission to the BSBA Degree; if not earning a BSBA Degree, course listed on a declared major or minor or Graduate status.
Corequisites
None.
Applied technology course focusing on converting data into accounting information using current analysis tools and techniques. Prerequisites: ACC 302, 370; 56 semester hours completed; Admission to the BSBA Degree; if not earning a BSBA Degree, course listed on a declared major or minor; or graduate standing.
Credits
3(3-0)
Prerequisites
ACC 302, ACC 370; 56 semester hours completed; Admission to the BSBA Degree; if not earning a BSBA Degree, course listed on a declared major or minor; or graduate standing.
Corequisites
None.
Advanced topics in accounting. Not more than 3 credits for 597 count toward accounting major, minor, or concentration. Prerequisites: permission of instructor; 56 semester hours completed; Admission to the BSBA Degree; if not earning a BSBA Degree, course listed on a declared major or minor.
Credits
1-3(Spec)
Prerequisites
Permission of instructor; 56 semester hours completed; Admission to the BSBA Degree; if not earning a BSBA Degree, course listed on a declared major or minor.
Corequisites
None.
Full time, on-the-job work experience for one semester in industry, government, or public accounting arranged through departmental internship supervisor. A research paper relating to the student's work experience obtained on the internship is required. CR/NC only. Prerequisites: 12 hours of accounting, overall GPA of 3.2, accounting GPA of 3.2, acceptance by program supervisor.
Credits
3(Spec)
Prerequisites
12 hours of accounting, overall GPA of 3.2, accounting GPA of 3.2, acceptance by program supervisor.
Corequisites
None.