ACC - Accounting
Basic concepts and principles of accounting. Overview of accounting cycle from a building block approach. No credit if credit has been earned in
ACC 201. Does not count on major or minor in College of Business Administration.
Credits
3(3-0)
Prerequisites
None.
Corequisites
None.
Introductory topics in accounting. Credit counts toward total hours for graduation, but not toward a major or minor in the College of Business Administration.
Credits
3(3-0)
Prerequisites
None.
Corequisites
None.
Students gain an understanding of the accounting system used to develop financial statements. The emphasis is on interpreting financial data used in business decision making. Recommended: completion of MTH 105.
Credits
3(3-0)
Prerequisites
None.
Corequisites
None.
Students gain an understanding of how the information provided by an accounting information system is used for managerial decision making. Prerequisite: minimum grade of C- in ACC 201.
Credits
3(3-0)
Prerequisites
Minimum grade of C- in ACC 201
Corequisites
None.
Basic concepts and principles of an accounting process used to develop financial reports and make management decisions for businesses and other entities. Prerequisite: MTH 105.
Credits
3(3-0)
Prerequisites
MTH 105
Corequisites
None.
Students gain an understanding of accounting and financial reporting for not-for-profit entities. Prerequisite: ACC 203 with a minimum grade of C.
Credits
1(1-0)
Prerequisites
ACC 203 with a minimum grade of C
Corequisites
None.
Overview of how a business functions through the generation and interpretation of accounting data. Prerequisite: MTH 107 or placement into MTH 130 or MTH 217.
Credits
3(3-0)
Prerequisites
MTH 107 or placement into MTH 130 or MTH 217.
Corequisites
None.
Managerial decision-making methods using accounting and financial information and includes application of concepts to integrated study of business problems. Prerequisite: ACC 250 or ACC 201.
Credits
3(3-0)
Prerequisites
ACC 250 or ACC 201
Corequisites
None.
Study of financial accounting processes, theory and principles. Includes analysis of financial statements and financial reporting issues. Pre/Co-Requisites: ACC 202 or 255.
Credits
3(3-0)
Prerequisites
None.
Corequisites
None.
Continuation of ACC 301. Course includes in-depth study of special reporting issues related to financial accounting. Prerequisites: ACC 301; and 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; and admission to the BSBA Degree; if not earning a BSBA Degree, course listed on a declared major or minor.
Corequisites
None.
Basic concepts of federal income taxation, emphasizing individual taxpayers. Tax law covering taxable and excludable income, deductions, tax credits, property transactions, depreciation, sources of tax law, and tax research. Prerequisites: ACC 250 or ACC 201.
Credits
3(3-0)
Prerequisites
ACC 250 or ACC 201
Corequisites
None.
Accumulation and use of cost accounting information for planning and controlling. Process, job order, and standard cost systems. Prerequisites: ACC 202 or 255; STA 282 or 382; 56 semester hours completed; 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 202 or 255; STA 282 or STA 382; 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.
Cross Listed Courses
None.
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: Admission to the BSBA Degree; if not earning a BSBA Degree, course listed on a declared major or minor. Pre/Co-requisites:
ACC 255 and 301.
Credits
3(3-0)
Prerequisites
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 or more semesters in industry, government, or public accounting arranged through departmental internship/co-op supervisor. CR/NC only. Prerequisites: 6-12 hours of accounting depending upon the program entered; overall GPA of 3.0; accounting GPA of 3.2; acceptance by program supervisor; 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
6-12 hours of accounting depending upon the program entered; overall GPA of 3.0; accounting GPA of 3.2; acceptance by program supervisor; 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.
Directed reading or research on an approved topic. Not more than 3 credits for ACC 491 may count toward accounting major. Prerequisites: permission of instructor; 86 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; 86 semester hours completed; Admission to the BSBA Degree; if not earning a BSBA Degree, course listed on a declared major or minor.
Corequisites
None.
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.
A study of the sources of tax law, professional tax research techniques, IRS procedures used to administer the tax system, and professional tax practice standards. Prerequisites:
ACC 311; 56 semester hours completed; 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 311; 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.
Concentrated study of federal taxation of death transfers and gratuitous lifetime transfers including preparation of decedent's final income tax return. Prerequisites: 56 semester hours completed; Admission to the BSBA Degree; if not earning a BSBA Degree, course listed on a declared major or minor.
Credits
3(3-0)
Prerequisites
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.
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.
An advanced seminar course applying financial and assurance functions within a public accounting perspective. Prerequisite: Departmental approval. Admission to the BSBA Degree; if not earning a BSBA Degree, course listed on a declared major or minor.
Credits
3(Spec)
Prerequisites
Departmental approval. Admission to the BSBA Degree; if not earning a BSBA Degree, course listed on a declared major or minor.
Corequisites
None.
The strategic design and implementation of accounting systems for competitive advantage. Topics include enterprise resource planning, business process re-engineering, change management and semantic object modeling. Prerequisites:
ACC 301,
ACC 302,
ACC 321,
ACC 370; 56 semester hours completed and Admission to the BSBA Degree; if not earning a BSBA Degree, course listed on a declared major or minor; or graduate students, permission of the MBA Director.
Credits
3(3-0)
Prerequisites
ACC 301, ACC 302, ACC 321, ACC 370; 56 semester hours completed and Admission to the BSBA Degree; if not earning a BSBA Degree, course listed on a declared major or minor; or graduate students, permission of the MBA Director.
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.