Accounting Courses & Descriptions

Acc 201 Principles of Accounting I – 3 credit hours
The first of two courses in principles of accounting. An introduction to financial accounting explaining the accounting principles and procedures used to record and report economic events of a business entity. Financial accounting focuses on the preparation of accounting information for users outside the business entity.

Acc 202 Principles of Accounting II – 3 credit hours
The second of two courses in principles of accounting. A continuation of the introduction to financial accounting principles and an introduction to managerial accounting. Managerial accounting focuses on the preparation and use of accounting information by management.
Prerequisite: Acc 201

Acc 301 Intermediate Accounting I – 3 credit hours
The first of two courses in intermediate financial accounting. Primary emphasis is directed to the basic concepts and theories underlying contemporary external financial reporting.
Prerequisite: Acc 202

Acc 302 Intermediate Accounting II – 3 credit hours
The second of two courses in intermediate financial accounting. Emphasis is placed on certain specialized accounting topics.
Prerequisite: Acc 301

Acc 304 Advanced Managerial Accounting – 3 credit hours
An investigation of the current trends in the practice of managerial accounting with an emphasis on the concepts and practices of information gathering, monitoring, and management control in manufacturing and service-oriented businesses.
Prerequisite: Acc 202

Acc 401 Advanced Accounting – 3 credit hours
An in-depth conceptual study of advanced topics in various areas of financial accounting.
Prerequisite: Acc 302

Acc 402 Governmental and Nonprofit Accounting – 3 credit hours
The application of general accounting principles to federal, state, local governments, and non-profit organizations.
Prerequisite: Acc 202

Acc 404 Federal Individual Taxation – 3 credit hours
A comprehensive study of the federal income tax structure, compliance with federal code and regulations, and income tax planning for individuals.
Prerequisite: Acc 202

Acc 406 Federal Entity Taxation – 3 credit hours
A comprehensive study of the federal income tax structure, compliance with federal code and regulations, and income tax planning for taxed and pass-through organizations.
Prerequisite: Acc 202

Acc 410 Auditing – 3 credit hours
A comprehensive study and examination of the standards, principles, and procedures of independent auditing and the attest function. Some coverage of internal auditing.
Prerequisite: Acc 302

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