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Accounting

Search the Schedule of Classes for all Accounting classes.
Effective Fall 2014. 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 an introduction to accounting, accounting equation, procedures for controlling cash, payroll accounting, special journals, computer accounting, and ethical issues in the business process.
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
 
ACC160 Basic Tax Preparation Credit Hours: 3.00
Basic skills in tax preparation. Includes volunteer assistance techniques and procedures; taxable revenues, expenses, and appropriate line items on various forms; completion and discussion of tax returns with clients; additional federal tax issues and forms on individual tax returns; and training in current tax preparation software.
Prerequisite(s): ACC 211.
Course Corequisites:
Information: Students must pass an Internal Revenue Service (IRS) volunteer tax preparer certification exam and perform a minimum of 18 service learning hours at a community VITA site to successfully complete this course.
Information: May be taken four times for a maximum of twelve 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.
 
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 the computer operating system, 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 on individuals. Includes federal tax laws for individuals, gross income, deductions and losses, special tax computations, property transactions, and income tax preparation and related forms.
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.
Course Corequisites:
Information: Students planning to transfer to the Eller Business College should take ACC 211 the semester prior to their application semester.
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 completion of 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 cost accounting fundamentals, costing systems, tools for planning and control, and cost information for decision making.
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 This course is not offered in the current Schedule of Classes.
 
ACC255 Business Admissions Exam Review Credit Hours: 1.00
Review of basic accounting systems including the accounting cycle, identification of events that characterize economic activity, and the collection and communication of financial activity. Reexamines recording and analyzing accounting data; financial reports; internal control of assets; and the measurement and reporting of liabilities and owner's equity. Also includes principles of business, finite math, basic probability, summation, compound interest, random variables and random sampling.
Prerequisite(s): ACC 211 and either MAT 172 or MAT 173.
Course Corequisites:
Recommendation: Students have a "B" or better in prerequisites due to rigorous program entrance requirements. ACC 212 and math requirements should be taken in the semester before you sit for the Eller School of Business Entrance Exam.
Information: Prerequisites or consent of instructor is required before enrolling in this course. May be taken four times for a maximum of four credit hours.
Offered: Fall.
Course Outline This course is not offered in the current 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 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 Schedule of Classes
 
ACC273 Governmental Accounting Credit Hours: 3.00
Accounting practices and procedures used in governmental units. Topics include basic characteristics of fund accounting, functions of governmental accounting, budgetary process, basic fund accounting system, financial reporting objectives, and government-wide financials.
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.