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ACC 301 - Cost Accounting
Topics include basic cost concepts, product costing techniques including job order and process costing, in-depth studies of techniques and issues surrounding cost allocation methods, basic approaches to solving complex accounting problems, standard cost systems and variance analysis, variable costing. Additionally, activity-based costing concepts and methodology will be introduced. The course is designed to provide students with the necessary skills to perform basic cost accounting.
Prerequisite
: ACC 212

ACC - 306 Accounting Systems
Contemporary accounting systems are computer based. This course covers the nature, design, implementation, and controls in computerized systems as well as manual systems. Micro computers will be used as a learning tool. Prerequisite: ACC 212 and CIS 120 or equivalent.

ACC 311 - Intermediate Accounting I
The accounting principles which shape the financial reporting practices followed by entities who prepare financial statements in accordance with generally accepted accounting principles. It includes determination of income components and balance sheet elements with brief coverage of the statement of cash flows.
Prerequisite: ACC 212

ACC 312 - Intermediate Accounting II
A continuation of ACC 311. Course focuses on complex accounting applications such as leases, postretirement benefits, accounting for income taxes, and other topics. Additionally, the course includes coverage of the statement of cash flows.
Prerequisite: ACC 311

ACC 402 - Auditing
The course provides an introduction to the field of auditing. It concentrates on conducting an audit of financial statements in accordance with generally accepted auditing standards. The course covers accounting information systems, audit planning, audit risk and materiality assessments, evaluation of internal control, audit evidence, documentation, and audit reports.
Prerequisite: ACC 306 and ACC 312

ACC 403 - Fundamentals of Taxation
Basic concepts of federal income taxation applicable to all taxpayers. The principles of individual income taxation, the tax consequences of property transactions, and an introduction to the impact of income taxes on corporations and partnerships are discussed. Emphasis is placed on study of the basic income tax formula including income exclusions, inclusions, statutory deductions, exemptions, and credits. The fundamentals of tax research are also introduced. For students who need to take ACC 303, this course satisfies that requirement.
Prerequisite: ACC 311

ACC 404 - Advanced Taxation
Study of Federal income tax laws and regulations as they affect corporations, partnerships, estates and trusts, and their owners, employees and beneficiaries. Emphasis is on tax planning aspects of formation, operation, reorganization, distribution and liquidation of corporations and partnerships. The United States tax administration system and techniques of tax research are explored as they relate to the three phases of a CPA’s tax practice: tax return preparation, tax advice and planning, and tax advocacy.
Prerequisite: ACC 303

ACC 411 - Advanced Accounting
The primary focus of the course is on business combinations and preparing consolidated financial statements. Additionally, there is coverage of the accounting principles and practices applied to foreign operations and partnerships.For Accounting majors who need to take a 500-level accounting course, this course satisfies that requirement.
Prerequisite: ACC 312