ACC 230 Uses of Accounting Information I. (3) F, S, SS
Introduction to the uses of accounting information focusing on the evolution of the business cycle and how accounting information is used for internal and external purposes. Prerequisite: sophomore standing.

ACC 240 Uses of Accounting Information II. (3) F, S, SS
Introduction to the uses of accounting information focusing on the evolution of the business cycle and how accounting information is used for internal and external purposes. Prerequisites: ACC 230; sophomore standing.

ACC 250 Introductory Accounting Lab. (1) F, S, SS
Procedural details of accounting for the accumulation of information and generation of reports for internal and external users. Lab. Prerequisites: ACC 230; sophomore standing.

ACC 315 Financial Accounting and Reporting. (3) F, S
Accounting theory and practice related to uses of financial statements by external decision makers. Prerequisites: ACC 240, 250; non-Accountancy major.

ACC 316 Management Uses of Accounting. (3) F, S
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) F, S, SS
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. Prerequisite: professional program business student majoring in Accountancy or Computer Information Systems. General Studies: L.

ACC 340 External Reporting I. (4) F, S, SS
Financial accounting theory and practice related to external reporting. 3 hours lecture, 3 hours lab. 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) F, S, SS
Internal reporting systems for planning, control, and decision making. 3 hours lecture, 3 hours lab. Prerequisites: OPM 301; professional program business student majoring in Accountancy. Prerequisites with a grade of “C” or higher: ACC 250, 330.

ACC 394 Special Topics. (3) F, S

(a)	Financial Analysis and Accounting for Small Businesses

ACC 430 Taxes and Business Decisions. (4) F, S, SS
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) N
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) F, S, SS
Continuation of ACC 340 External Reporting I 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) F, S
Standards and procedures in auditing. Planning, evidence gathering and accumulation, and reporting. Ethical and legal considerations. 3 hours lecture, 3 hours lab. Prerequisite: professional program business student majoring in Accountancy. Prerequisite with a grade of “C” or higher: ACC 440.

ACC 467 Management Advisory Services. (3) N
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 502 Financial Accounting. (3) A
Financial accounting concepts and procedures for external reporting. Prerequisite: M.B.A. degree program student.

ACC 503 Managerial Accounting. (3) A
Managerial accounting concepts and procedures for internal reporting. Prerequisite: M.B.A. degree program student.

ACC 511 Taxes and Business Strategy. (3) A
Economic implications of selected management decisions involving application of federal income tax laws. Recognition of tax hazards and tax savings. Prerequisite: ACC 502 or equivalent.

ACC 515 Professional Practice Seminar. (3) A
History, structure, environment, regulation, and emerging issues of the accounting profession.

ACC 521 Tax Research. (3) A
Tax research source materials and techniques. Application to business and investment decisions. Prerequisite: ACC 430.

ACC 533 Application Solutions in the Connected Economy. (3) N
Analysis of software solutions and evaluation methods. Emphasis on current topics such as enterprise modeling, ERP software, and interorganizational solutions. Prerequisite: M.S. in Information Management degree program student or Master of Accountancy and Information Systems degree program student.

ACC 541 Strategic Innovations in Information and Cost Management. (3) A
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 Master of Accountancy and Information Systems degree program student.

ACC 567 Financial Models in Accounting Systems. (3) A
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) A
Tax aspects of the formation, operation, reorganization, and liquidation of corporations and the impact on shareholders. Prerequisite: ACC 430.

ACC 573 Taxation of Partners and Partnerships. (3) A
Tax aspects of the definition, formation, operation, liquidation, and termination of a partnership. Tax planning is emphasized. Prerequisite: ACC 430.

ACC 575 Estate and Gift Taxation. (3) A
Tax treatment of wealth transfers at death and during life time, with emphasis on tax planning. Prerequisite: ACC 430.

ACC 577 Taxation of Real Estate Transactions. (3) A
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) N
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 Master of Accountancy and Information Systems degree program student.

ACC 585 Performance Measurement of Emerging Business Models. (3) A Application of quantitative techniques to accounting problems. Prerequisite: ACC 503 or M.S. in Information Management degree program student or Master of Accountancy and Information Systems degree program student.

ACC 586 Shareholder Value Creation and Financial Statement Analysis. (3) N
Develop 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) A
Design and evaluation of computer-based accounting information system. Development of computer-based business models for planning and control. Prerequisite: Master of Accountancy and Information Systems degree program student.

ACC 591 Seminar on Selected ACC Topics. (3) A
Topics such as the following are offered:

(a)	Computer Security
(b)	Data Warehouse and Data Mining
(c)	Electronic Commerce
(d)	Enterprise Modeling

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