ACC 1000 Principles of Accounting and Economic Renaissance I
Explore and learn the basic principles of accounting by working through the entire accounting cycle. This includes accounting systems, controls, analyzing and posting business transactions, recording journal entries, and preparing basic financial statements. You will discover accounting history and Luca Pacioli—including the role of double-entry bookkeeping, the preparation of financial statements, and the evaluation of financial ratios and costs—in the thirteenth century economic renaissance of western civilization. Learn how accounting tools with wide applications add value beyond reporting what has already happened.
ACC 1100 Principles of Accounting and Economic Renaissance II
The second semester of accounting principles expands on material presented in ACC 1000 from the perspective of an accounting major. You will learn alternative methods of handling adjustments, discounts, and inventory issues as well as more complex situations related to long-term assets. You will be introduced to new financial accounting concepts related to partnerships, long term liabilities, accounting for investments, and the preparation of the statement of cash flows.
ACC 2000 Financial and Managerial Accounting for Sustainability
Building on ACC 1000, you will learn to perform more complex management accounting and financial analysis, including the definition of cost objects, the evaluation of cost behavior, and the measurement of financial performance in a dynamic operations environment. Such skills are in high demand in business today. In cases and simulations during this course, you observe how the choices you make about what to measure and how to measure it have significant economic and ethical consequences for an organization, even to the point of determining business viability.
ACC 2700 Accounting Information Systems
This course examines the design, operation, and control of accounting information systems. Emphasis is placed on transaction cycles and business processes, with a focus on the flow of financial transactions through the accounting information system. Internal control concepts and their application to the information systems are also considered. Microsoft Excel software is required for this class.
ACC 2801 Intermediate Accounting I
Advanced financial reporting concepts are the focus of this course. You will perform an in-depth examination of financial statements, preparation, analysis, and reporting. Topics include income measurement and profitability analysis, time value of money concepts, accounting for cash, receivables, inventory, property, plant, equipment, and intangible assets.
ACC 2901 Intermediate Accounting II
Advanced financial reporting concepts are the focus of this course. Major topics include accounting for investments, current liabilities and contingencies, bonds and long-term notes, leases, income taxes, pensions, and shareholder’s equity. This course also includes an in-depth study of the statement of cash flows.
ACC 3800 Auditing
This course provides an overview of both internal and external auditing theory. The course will cover internal controls, the various purposes of internal auditing, and how to establish and review internal controls. This course will prepare you to analyze contemporary auditing and assurance issues as well as examine the responsibilities of and independence issues faced by individuals and companies involved in internal and external audit and assurance roles.
ACC 4050 Legal Issues for Public Accounting
Professional accountants must be able to recognize relevant legal issues and how they relate to accounting and auditing. This course is designed to familiarize you with the various legal topics that accountants encounter on a regular basis and to prepare you for the business law topics of the CPA examination. Emphasis is placed on legal topics, including business organizations, contracts, debtor-creditor relationships, securities law and regulation, and the Uniform Commercial Code.
ACC 4150 Governmental/Nonprofit Accounting
In this course, you will study issues in municipal accounting, especially as relevant to city, state, and federal agencies, with attention to bond financing, funds, and budgets. An overview of accounting for nonprofit organizations will also be presented. Microsoft Excel software is required for this class.
ACC 4250 Accounting and Taxation for Nonprofit Organizations
Learn how financial information is used to manage and make decisions in a nonprofit organization. Examine generally accepted accounting principles and practices specific to not-for-profit organizations, including structure and governance, legal requirements, financial reporting, budgeting, and tax filing.