Course | Description |
|---|---|
ACC 205 Financial Accounting | A study of accounting theory, principles, procedures, and their application to sole proprietorships. Emphasis is on the entire accounting cycle, basic concepts and terminology, the effects of transactions, and preparation of financial statements. |
ACC 206 Managerial Accounting | Continuation of accounting theory as applied to partnerships and corporations, and an introduction to managerial accounting. Consideration is given to statement analysis from the viewpoint of managers, creditors, investors, and others. |
ACC 270 Income Tax Theory and Practice | Exposes the student to the Internal Revenue Code as it relates to individuals. Primary emphasis is placed upon individual tax returns. |
ACC 310 Corporate Taxation | A study of the Internal Revenue Code as it relates to corporate taxation. Corporations to be examined include C Corps, S Corps, and the Limited Liability Corporation. Taxation of partnerships, estates and trusts will also be covered. |
ACC 313 Financial Investigations | This course is designed to introduce and apply financial investigative techniques to the detection and resolution of criminal activity. It includes an in-depth discussion of financial investigative approaches, law and legal concepts guiding criminal prosecutions in the United States, concepts of evidence and procedure, the movement of money through financial institutions, tracing money through a business including discussions of business organization and accounting systems, various methods of tracing funds and interviewing techniques used in these investigations. |
ACC 320 Intermediate Accounting I | Expands and broadens the accounting concepts and principles developed in previous accounting courses. In-depth treatment of the traditional accounting topics as well as recent developments promulgated by various agencies such as the FASB are covered. The major emphasis is on the balance sheet. |
ACC 321 Intermediate Accounting II | A continuation of the accounting principles and concepts discussed in ACC 320. Major emphasis is on the income statement, pensions and leases, accounting changes and error analysis, accounting for income taxes, and specialized revenue recognition. Pronouncements of the FASB are integrated throughout the course. |
ACC 380 Cost Accounting | Study of job process and operation costing systems, standard cost systems and flexible budgets. Cost information for decision and control purposes: product profitability decision and management control systems. |
ACC 404 Fieldwork/Internship | |
ACC 410 Advanced Accounting | Advanced study in specialized financial accounting areas such as business combinations and consolidations, governmental accounting, and not-for-profit accounting and accounting for partnerships. Pronouncements of the FASB and GASB are integrated throughout the course. |
ACC 420 Auditing | Focuses on the elements of professional judgment in the theory and application of generally accepted auditing standards (GAAS). Emphasis is also on internal control, professional liability, ethics, fraud assessment, detection and prevention, materiality, sampling, and the planning and completion of an audit culminating in the audit report. |
ACC 430 Fraud Examination | A theoretical and practical focus on the detection, investigation, and prevention of financial statement fraud and occupational fraud. Topics will include evaluation of internal control systems, legal elements of financial crime, fraud investigative methods, accounting systems and the detection of fraud. |
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