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: L1.
ACC 340 External Reporting I. (4) F, S, SS
Financial accounting theory and practice related to external reporting. 3 hours lecture, 3 hours lab. Prerequisite: professional program business student majoring in Accountancy. 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. Prerequisite: professional program business student majoring in Accountancy. Prerequisites: OPM 301; professional program business student majoring in Accountancy. Prerequisites with a grade of “C” or higher: ACC 250, 330.
ACC 394 ST: 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: L2.
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 452 Advanced Taxation. (3) N
Advanced problems in business and fiduciary income tax, estate and gift tax, planning, and research. Prerequisite: professional program business student majoring in Accountancy. Prerequisite with a grade of “C” or higher: ACC 430.
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 475 Accounting in Public-Sector Organizations. (3) N
Principles of accounting and reporting, and budgeting and financial control systems applied in governmental units and other nonbusiness organizations. Prerequisite: professional program business student majoring in Accountancy. Prerequisite with a grade of “C” or higher: ACC 316 or 350.
ACC 483 Advanced Accounting. (3) N
Accounting theory related to business combinations, consolidated financial statements, foreign operations, partnerships, and nonbusiness organizations. Prerequisite: professional program business student majoring in Accountancy. Prerequisite with a grade of “C” or higher: ACC 440.
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 EDP Auditing. (3) N
Analysis of EDP audit techniques and evaluation methods. Emphasis on current topics such as distributed processing and microcomputers. Prerequisite: ACC 450.
ACC 541 Strategic Cost Management and Uses of Information Technology. (3) A
Strategic cost management emphasizing contemporary topics, including activity-based costing and strategic uses of information technology systems. Cooperative learning, lecture. Prerequisite: ACC 350 or 503.
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 Auditing Theory and Practice. (3) N
Function and responsibility of the auditor in modern society. Advanced topics in auditing theory and methods. Contemporary issues in auditing.
Prerequisite: ACC 450.
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 Computerized Accounting Systems. (3) A
Design and evaluation of computer-based accounting information system. Development of computer-based financial models for planning and control. Prerequisite: ACC 330.
ACC 591 Seminar on Selected ACC Topics. (3) A
| (a) | Computer Security |
| (b) | Data Warehouse and Data Mining |
| (c) | Electronic Commerce |
| (d) | Enterprise Modeling |
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