ACC 230 Uses of Accounting Information I. (3)
fall, spring, summer
Introduces the uses of accounting information focusing on the evolution of the business cycle including hands-on exposure to enterprise systems. Prerequisite: sophomore standing.
ACC 240 Uses of Accounting Information II. (3)
fall, spring, summer
Introduces the uses of accounting information focusing on the evolution of the business cycle including hands-on exposure to enterprise systems. Prerequisites: ACC 230; sophomore standing.
ACC 250 Introductory Accounting Lab. (1)
fall, spring, summer
Procedural details of accounting for the accumulation of information and generation of reports for internal and external users. Lab. Fee. Prerequisites: ACC 230; sophomore standing.
ACC 315 Financial Accounting and Reporting. (3)
fall and spring
Accounting theory and practice related to uses of financial statements by external decision makers. Prerequisite: non-Accountancy major. Prerequisites with a grade of “C” or higher: ACC 240, 250.
ACC 316 Management Uses of Accounting. (3)
fall and spring
Uses of accounting information for managerial decision making, budgeting, and control. Prerequisites: ACC 240; non-Accountancy major.
ACC 330 Enterprise Process Analysis and Design. (4)
fall, spring, summer
Analysis and design of efficient and effective business processes. Emphasizes taking advantage of new information technologies to improve managerial decision making. 3 hours lecture, 3 hours lab. Fee. Prerequisite: professional program business student majoring in Accountancy or Computer Information Systems.
General Studies: L
ACC 340 External Reporting I. (4)
fall, spring, summer
Financial accounting theory and practice related to external reporting. 3 hours lecture, 3 hours lab. Fee. Prerequisites: FIN 300; professional program business student majoring in Accountancy. Prerequisites with a grade of “C” or higher: ACC 250, 330.
ACC 350 Internal Reporting. (4)
fall, spring, summer
Internal reporting systems for planning, control, and decision making. 3 hours lecture, 3 hours lab. Prerequisites: SCM 300; professional program business student majoring in Accountancy. Prerequisites with a grade of “C” or higher: ACC 250, 330.
ACC 394 Special Topics. (1 – 4)
fall and spring
Topics may include the following:
| • | #8226; | Financial Analysis and Accounting for Small Businesses. (3) |
ACC 430 Taxes and Business Decisions. (4)
fall, spring, summer
Federal income taxation of sole proprietors, partnerships, corporations, fiduciaries, and individuals with an emphasis on tax consequences of business and investment decisions. 3 hours lecture, 3 hours lab. Prerequisites: LES 305; professional program business student majoring in Accountancy. Prerequisite with a grade of “C” or higher: ACC 340.
General Studies: L
ACC 432 Problems in Managerial Accounting. (3)
selected semesters
Cases and computer applications in decision making, planning and control, and capital budgeting. Prerequisite: professional program business student majoring in Accountancy. Prerequisite with a grade of “C” or higher: ACC 350.
ACC 440 External Reporting II. (4)
fall, spring, summer
Continuation of ACC 340 with emphasis on the recognition, research, and resolution of financial reporting issues. 3 hours lecture, 3 hours lab. Prerequisite: professional program business student majoring in Accountancy. Prerequisite with a grade of “C” or higher: ACC 340.
ACC 450 Principles of Auditing. (4)
fall and spring
Standards and procedures in auditing. Planning, evidence gathering and accumulation, and reporting. Ethical and legal considerations. 3 hours lecture, 3 hours lab. Fee. Prerequisite: professional program business student majoring in Accountancy. Prerequisite with a grade of “C” or higher: ACC 440.
ACC 467 Management Advisory Services. (3)
selected semesters
Concepts and methods of providing advisory services with respect to accounting information systems and financial analysis. Administration of consulting practices. Prerequisite: professional program business student majoring in Accountancy. Prerequisite with a grade of “C” or higher: ACC 330.
ACC 494 Special Topics. (1 – 4)
selected semesters
ACC 502 Financial Accounting. (3)
once a year
Financial accounting concepts and procedures for external reporting. Prerequisite: M.B.A. degree program student.
ACC 503 Managerial Accounting. (3)
once a year
Managerial accounting concepts and procedures for internal reporting. Prerequisite: M.B.A. degree program student.
ACC 511 Taxes and Business Strategy. (3)
once a year
Economic implications of selected management decisions involving application of federal income tax laws. Recognition of tax hazards and tax savings. Prerequisite: ACC 502 (or its equivalent).
ACC 515 Professional Practice Seminar. (3)
selected semesters
History, structure, environment, regulation, and emerging issues of the accounting profession.
ACC 521 Tax Research. (3)
once a year
Tax research source materials and techniques. Application to business and investment decisions. Prerequisite: ACC 430.
ACC 533 Application Solutions in the Connected Economy. (3)
once a year
Analyzes software solutions and evaluation methods. Emphasizes current topics such as enterprise modeling, ERP software, and interorganizational solutions. Prerequisite: M.S. in Information Management degree program student or M.A.I.S. degree program student.
ACC 541 Strategic Innovations in Information and Cost Management. (3)
once a year
Strategic cost management emphasizing contemporary topics, including activity-based costing and strategic uses of information technology systems. Cooperative learning, lecture. Prerequisite: ACC 503 or M.S. in Information Management degree program student or M.A.I.S. degree program student.
ACC 567 Financial Models in Accounting Systems. (3)
selected semesters
Development and application of financial models by accountants. Analysis of decision support systems as financial modeling environments. Prerequisite: ACC 330.
ACC 571 Taxation of Corporations and Shareholders. (3)
once a year
Tax aspects of the formation, operation, reorganization, and liquidation of corporations and the impact on shareholders. Pre- or corequisite: ACC 521.
ACC 573 Taxation of Pass-Through Entities. (3)
once a year
Tax aspects of the definition, formation, operation, liquidation, and termination of a partnership. Emphasizes tax planning. Pre- or corequisite: ACC 521.
ACC 575 Family Tax Planning and Wealth Transfer Taxation. (3)
once a year
Tax treatment of wealth transfers at death and during lifetime, with emphasis on tax planning. Pre- or corequisite: ACC 521.
ACC 577 Taxation of Real Estate Transactions. (3)
selected semesters
Income tax aspects of acquisition, operation, and disposal of real estate; syndications; installment sales; exchanges; dealer-investor issues; alternative financing; and planning. Prerequisite: ACC 521 or instructor approval.
ACC 582 Information Security of Interorganizational Systems. (3)
selected semesters
Function and responsibility of the information security officer. Advanced topics in security methods and technology. Prerequisite: M.S. in Information Management degree program student or M.A.I.S. degree program student.
ACC 585 Performance Measurement of Emerging Business Models. (3)
once a year
Applies quantitative techniques to accounting problems. Prerequisite: ACC 503 or M.S. in Information Management degree program student or M.A.I.S. degree program student.
ACC 586 Shareholder Value Creation and Financial Statement Analysis. (3)
once a year
Develops skills necessary to exploit financial reporting information in a business environment and appreciation of reporting issues faced by management.
ACC 587 Business Process Integrity Controls. (3)
once a year
Design and evaluation of computer-based accounting information system. Development of computer-based business models for planning and control. Prerequisite: M.A.I.S. degree program student.
ACC 591 Seminar on Selected ACC Topics. (1 – 12)
once a year
Topics may include the following:
| • | Computer Security. (3) |
| • | Data Warehouse and Data Mining. (3) |
| • | Electronic Commerce. (3) |
| • | Enterprise Modeling. (3) |
Omnibus Courses. For an explanation of additional courses offered but not specifically listed, see “Omnibus Courses.”