Accounting Courses

ACC 499 – 3 Credits

The student will intern a minimum of sixteen hours each week of the semester with a public accounting firm or in the accounting department of a local business. The internship will provide the student with a concentrated look at how accounting operates in a real-world environment as it relates to the firm with which the student is interning.

Pre-requisites: Junior standing and approval of internship coordinator
Offered: Fall, Spring

ACC 465 – 3 Credits

An advanced study of the process and procedures used in examining the financial statements of an organization through the use of audit cases. This course, along with MGT499, serves as a capstone for the accounting program.

Pre-requisite: ACC 460
Offered: Spring

ACC 460 – 3 Credits

An introduction to the principles and theory of auditing, the process of examining the accounting systemof an enterprise and the financial information that it produces.

Pre-requisites: ACC 202
Offered: Fall

ACC 440 – 3 Credits

A study of the concepts, principles, and procedures followed in accounting for business mergers, acquisitions, combinations, and foreign operations. Also included is a discussion of accounting for partnerships.

Pre-requisite: ACC 302
Offered: Fall

ACC 435 – 3 Credits

A study of the concepts, principles, and procedures followed in accounting for governmental and other non-profit organizations.

Pre-requisite: ACC 202
Offered: Spring

ACC 351 – 3 Credits

An in-depth study of basic cost accounting concepts and procedures. Topics covered include the function of cost accounting in the management process, cost accumulation systems, cost allocation methods, job order costing, process costing, standard costing and standard cost systems, budgeting, and the use of variance analysis for performance measurement and control.

Pre-requisite: ACC 202
Offered: Fall

ACC 340 – 3 Credits

A comprehensive study of federal tax laws as they apply to the individual taxpayer.

Pre-requisite: ACC 202
Offered: Fall

ACC 312 – 3 Credits

A study of the overall composition of accounting information systems, including basic accounting system concepts, system design and implementation, accounting applications and controls, and current developments in the field impacting the design of accounting information systems.

Pre-requisites: ACC 202
Offered: Spring

ACC 302 – 3 Credits

A continuation of ACC 301. Topics covered include a detailed study of all major liability and stockholder equity accounts, stock compensation plans, earnings per share, revenue recognition principles, financial accounting for income taxes, pensions, leases, accounting changes, and preparation of the statement of cash flows.

Pre-requisite: ACC 301
Offered: Spring

ACC 301 – 3 Credits

The first half of a two-semester sequence of a comprehensive study of current financial accounting principles and procedures, with attention given to the underlying theory. Topics covered include the construction of all major financial statements, basic principles underlying these statements, and a detailed study of all major asset accounts.

Pre-requisite: ACC 202
Offered: Fall

NEWS AND EVENTS

Offering students an array of pre-professional and liberal arts and sciences programs of study that create a life transforming educational opportunity which is practical in its application, global in its scope, and multi-disciplinary in its general education core.