ACC - Accounting

ACC 101  Accounting Principles I*  (3-0-3)  

Offered Fall, Spring and Summer Semesters

Prerequisites: Placement into ENG 101 and satisfactory math test placement or completion of MAT 102, or MAT 105, or MAT 155

This course introduces basic accounting procedures for analyzing, recording and summarizing financial transactions, adjusting and closing the financial records at the end of the accounting cycle and preparing financial statements. An introduction to accounting theory is included in this course.

ACC 102  Accounting Principles II*  (3-0-3)  

Offered Fall, Spring and Summer Semesters

Prerequisite: ACC 101

This course emphasizes managerial accounting theory and practice in basic accounting and procedures for cost accounting, budgeting, cost-volume analysis and financial statement analysis. The corporate form of business, as well as equity and debt financing, are included.

ACC 124  Individual Tax Procedures  (3-0-3)  

Offered Fall Semester

Prerequisite: ACC 101

This course is a study of the basic income tax structure from the standpoint of the individual, including the preparation of individual income tax returns.

ACC 150  Payroll Accounting  (3-0-3)  

Offered Fall and Spring Semesters

Prerequisite: ACC 101

This course introduces the major tasks of payroll accounting, employment practices, federal, state and local governmental laws and regulations, internal controls and various forms and records.

ACC 201  Intermediate Accounting I  (3-0-3)  

Offered Fall and Spring Semesters

Prerequisite: ACC 101

This course explores fundamental processes of accounting theory, including the preparation of financial statements.

ACC 202  Intermediate Accounting II  (3-0-3)  

Offered Spring and Summer Semesters

Prerequisite: ACC 201

This course covers the application of accounting principles and concepts to account evaluation and income determination, including special problems peculiar to corporations and the analysis of financial reports.

ACC 224  Business Taxation  (3-0-3)  

Offered Spring Semester

Prerequisite: ACC 124

This course is an introduction to tax reporting requirements and taxation of the proprietorship, partnership, S Corporation, C Corporation and limited liability company. Some form preparation is required.

ACC 230  Cost Accounting I  (3-0-3)  

Offered Fall and Summer Semesters

Prerequisite: ACC 102

This course is a study of the accounting principles involved in job order cost systems with a focus on information needed by manufacturing and service organizations. Included in this course is a study of financial information needed by managers for decision making, how this information is delivered and how it is used within business organizations.

ACC 245  Accounting Applications  (3-0-3)  

Offered Spring and Summer Semesters

Prerequisites: ACC 101, CPT 170

This course introduces microcomputer accounting using database software and/or electronic spreadsheets. This course utilizes electronic spreadsheets for maintaining and presenting financial data.

ACC 246  Integrated Accounting Software  (3-0-3)  

Offered Spring and Summer Semesters

Prerequisites: ACC 101, CPT 170

This course includes the use of pre-designed integrated accounting software for accounting problems. The course introduces the student to integrated accounting software for recording transactions and preparing financial statements.

ACC 275  Selected Topics in Accounting  (3-0-3)  

Offered Fall and Spring Semesters

Prerequisite: ACC 201

This course provides an advanced in-depth review of selected topics in accounting using case studies and individual and group problem-solving.