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Accounting

Search the Schedule of Classes for all Accounting classes.
Effective Fall 2015. Previous descriptions may have had different requirements. Have questions? See an advisor.
ACC100 Practical Accounting Procedures Credit Hours: 3.00
Introduction to accounting systems for small businesses. Includes different types of accounts, the general journal and general ledger, adjusting entries, closing entries and the post-closing trial balance; bank accounts, cash funds, and internal control; employee earnings and deductions, accounting for cash and payroll, sales and purchases, cash receipts and cash payments, work sheet and adjusting entries; and financial statements, closing entries, and reversing entries.
Prerequisite(s):
Course Corequisites:
Offered: Fall, Spring, Summer.
Course Outline Schedule of Classes
 
ACC150 Payroll Accounting Credit Hours: 3.00
Current practices in payroll accounting and tax reporting. Includes payroll and personnel records, computing and paying wages and salaries, analyzing and journalizing payroll transactions, and computerized payroll systems and payroll projects.
Prerequisite(s): ACC 100 or 211.
Course Corequisites:
Offered: Fall, Spring.
Course Outline Schedule of Classes
 
ACC190 Internship in Accounting Credit Hours: 3.00
Supervised internship in an accounting workplace. Includes experiences supervised by a professional in the field.
Prerequisite(s):
Course Corequisites:
Information: Consent of instructor is required before enrolling in this course.
Offered: May not be offered this year, check class schedule.
Course Outline This course is not offered in the current Schedule of Classes.
 
ACC200 Computerized Accounting I Credit Hours: 4.00
Fundamental accounting applications using commercial applications software. Includes commercial accounting program modules, accounting projects, electronic spreadsheet as the accounting tool, and accounting information on the Internet.
Prerequisite(s): ACC 100 or 211.
Course Corequisites:
Offered: Fall, Spring.
Course Outline Schedule of Classes
 
ACC204 Individual Tax Accounting Credit Hours: 4.00
Principles of accounting for taxes for individuals. Includes federal tax laws for individuals, gross income, business income and expenses, itemized deductions, tax credits and computations, property transactions, and capital gains and losses. Also includes partnership taxation, corporate income tax, tax administration and planning, and income tax preparation.
Prerequisite(s): ACC 100 or 211.
Course Corequisites:
Offered: Fall, Spring.
Course Outline Schedule of Classes
 
ACC210 Computerized Accounting II Credit Hours: 3.00
Continuation of ACC 200 using advanced accounting applications and commercial applications software. Includes working with an accounting practice set, advanced accounting spreadsheets, and accounting software research on the Internet.
Prerequisite(s): ACC 200.
Course Corequisites:
Offered: Fall, Spring.
Course Outline Schedule of Classes
 
ACC211 Financial Accounting SUN# ACC2201 Credit Hours: 3.00
Introduction to accounting as a service activity, analytical discipline, and information system. Includes financial statements and the accounting profession, recording accounting and transactional data, merchandising operations, internal control and ethical issues, asset reporting, reporting and analyzing liabilities and stockholder's equity, statements of cash flow, and performance measurement.
Prerequisite(s): MAT 092 or higher.
Course Corequisites:
Offered: Fall, Spring, Summer.
Course Outline Schedule of Classes
 
ACC212 Managerial Accounting SUN# ACC2202 Credit Hours: 3.00
Accounting information for managers. Includes managerial accounting environment, systems design, cost behavior analysis and use, profit planning, standard costs, and decision making.
Prerequisite(s): ACC 211 and MAT 122 or higher.
Course Corequisites:
Offered: Fall, Spring, Summer.
Course Outline Schedule of Classes
 
ACC215 QuickBooks Computer Accounting Credit Hours: 3.00
Use of current QuickBooks software to set up and maintain accounting records for a small business. Includes modular accounting involving accounts receivable, accounts payable, inventory, and payroll features.
Prerequisite(s): ACC 100 or 211.
Course Corequisites:
Offered: Fall, Spring, Summer.
Course Outline Schedule of Classes
 
ACC221 Intermediate Accounting I Credit Hours: 3.00
Comprehensive coverage of financial accounting topics. Includes environment of accounting, accounting information system, present value applications to accounting problems, cash control, receivables and investments, inventory valuation methods, tangible fixed assets, current and long-term liabilities, and intangible assets.
Prerequisite(s): ACC 212.
Course Corequisites:
Offered: Fall, Spring.
Course Outline Schedule of Classes
 
ACC222 Intermediate Accounting II Credit Hours: 3.00
Continuation of ACC 221. Includes stockholder's equity, long and short term liabilities, income taxes, pension plans, leases, and accounting changes, statement of cash flow, and full disclosure in financial reporting. Also includes continual integration of theory and practice in the accounting treatment of investments.
Prerequisite(s): ACC 221.
Course Corequisites:
Offered: Fall, Spring.
Course Outline Schedule of Classes
 
ACC233 Cost Accounting Credit Hours: 3.00
Analysis of cost data for management planning, coordination and control. Includes the role of accounting information in management decision making, the cost function, cost-volume- profit analysis, relevant information for decision making, job costing, process costing, and costing methods. Also includes measuring and assigning support department costs, static and flexible budgets, standard costs and variance analysis, and strategic investment decisions.
Prerequisite(s): ACC 212.
Course Corequisites:
Offered: Fall.
Course Outline Schedule of Classes
 
ACC250 Certified Bookkeeper Review Credit Hours: 3.00
Preparation for the American Institute of Professional Bookkeepers (AIPB) Certified Bookkeeper examination and review of accounting theory and practical bookkeeping skills. Includes the certified bookkeeper program; accruals, deferrals, and the adjusted trial balance; correction of accounting errors and the bank reconciliation; payroll; depreciation; inventory; and internal controls and fraud prevention.
Prerequisite(s): ACC 100 or 211.
Course Corequisites:
Offered: May not be offered this year, check class schedule.
Course Outline Schedule of Classes
 
ACC260 Principles of Fraud Examination Credit Hours: 3.00
Overview of the field of fraud examination and examination methodology and detailed examination of the most prevalent fraud schemes. Includes categories of occupational fraud and abuse, asset misappropriation, corruption schemes, accounting principles and fraud examination strategies, fraudulent financial statement schemes, and interviewing witnesses.
Prerequisite(s): ACC 211.
Course Corequisites:
Offered: Spring.
Course Outline This course is not offered in the current Schedule of Classes.
 
ACC267 Computer Fraud Detection Credit Hours: 1.00
Overview of the fundamentals of computer fraud examination. Includes the examination methodology used within the field, Internet and e-commerce fraud, evidence gathering, prevention, and security.
Prerequisite(s): ACC 260.
Course Corequisites:
Offered: May not be offered this year, check class schedule.
Course Outline This course is not offered in the current Schedule of Classes.
 
ACC273 Governmental Accounting Credit Hours: 3.00
Accounting practices and procedures used in governmental units. Includes accounting and financial reporting for governmental and not-for-profit entities, operating state accounts, operating activities, general capital assets and projects, general longterm liabilities and debt service, business-type activities of state and local governments, fiduciary activities, financial reporting of state and local governments, and accounting for the non-profit sector.
Prerequisite(s): ACC 211.
Course Corequisites:
Offered: Spring.
Course Outline This course is not offered in the current Schedule of Classes.
 
ACC296 Independent Study in Accounting Credit Hours: 1-3.00
Independent study projects or special interest areas in accounting under the supervision of a faculty member.
Prerequisite(s): ACC 211, 212.
Course Corequisites:
Information: May be taken two times for a maximum of six credit hours.
Offered: May not be offered this year, check class schedule.
Course Outline This course is not offered in the current Schedule of Classes.