Accountancy (ACC)

 Bison icon - General Education Course

ACC 198 Accounting Professionalism1 Credit hour   

Introduction to the accounting profession, career options, professional responsibilities, and codes of conduct. Professionalism, networking, interviewing, job search, and technical writing skills are developed.

Grade Mode: Normal Grading Mode
ACC 215 Bison image  Accounting Principles (CT)3 Credit hours   

Introduction to principles and procedures of double-entry accounting records and reports. This course meets a Core 1/Critical Thinking requirement.

Attributes: Critical Thinking
Grade Mode: Normal Grading Mode
ACC 216 Principles of Accounting3 Credit hours   

Using accounting information to assist in managerial control and decision making.

Pre-req: ACC 215 with a minimum grade of D.

Grade Mode: Normal Grading Mode
ACC 280 Special Topics1-4 Credit hours   
Grade Mode: Normal Grading Mode
ACC 281 Special Topics1-4 Credit hours   
Grade Mode: Normal Grading Mode
ACC 310 Acct for Entrepreneurs3 Credit hours   

Principles, concepts and problems or accounting relevant to decision making for entrepreneurs including: pro forma financial statements, cash flow, securing financing and cost structures. NOT OPEN TO STUDENTS IN THE LEWIS COLLEGE OF BUSINESS

Grade Mode: Normal Grading Mode
ACC 311 Intermediate Accounting I3 Credit hours   

Study of U.S. and International accounting standards related primarily to assets and financial statement preparation. Accounting standards research and application of Excel are integrated throughout the course.

Pre-req: ACC 215 with a minimum grade of C and ACC 216 with a minimum grade of C.

Grade Mode: Normal Grading Mode
ACC 312 Intermediate Accounting II3 Credit hours   

Study of U.S. and International accounting standards related primarily to liabilities and revenue recognition. Accounting standards research and application of Excel are integrated throughout the course.

Pre-req: ACC 198 with a minimum grade of D and ACC 311 with a minimum grade of C and MIS 200 with a minimum grade of D.

Grade Mode: Normal Grading Mode
ACC 318 Cost Accounting I3 Credit hours   

A study of fundamental cost accounting concepts and objectives including project cost accumulation, cost- volume-profit analysis, direct costing, budget techniques, standard costing, and differential cost analysis.

Pre-req: ACC 215 with a minimum grade of C and ACC 216 with a minimum grade of C and (MGT 218 with a minimum grade of D or MGT 318 with a minimum grade of D or MTH 225 with a minimum grade of D or STA 225 with a minimum grade of D or IST 130 with a minimum grade of D or EDF 417 with a minimum grade of D or PSY 223 with a minimum grade of D or SOC 345 with a minimum grade of D).

Grade Mode: Normal Grading Mode
ACC 341 Acc Information Systems3 Credit hours   

Introduction to accounting systems. Emphasis on concepts of analysis, design, and implementation of accounting systems with attention on internal and audit trail.

Pre-req: ACC 198 with a minimum grade of D and ACC 311 with a minimum grade of C.

Grade Mode: Normal Grading Mode
ACC 348 Federal Taxation3 Credit hours   

Problems and procedures of income tax accounting.

Pre-req: ACC 215 with a minimum grade of C.

Grade Mode: Normal Grading Mode
ACC 358 Manage Acc Hlth Care Mgt3 Credit hours   

A study of financial planning and control and discharge of financial management accountabilities in the Health Care Administration sector through problem solving and related functions of Accounting.

Pre-req: ACC 216.

Grade Mode: Normal Grading Mode
ACC 360 Total Quality for Acctng3 Credit hours   

A consideration of the accounting principles underlying Total Quality. Philosophies, tools and accounting techniques for achieving Total Quality will be covered.

Grade Mode: Normal Grading Mode
ACC 364 Forensic & Investigative Acct3 Credit hours   

This course introduces students to forensic accounting focusing on criminal litigation and investigations of fraud.

Pre-req: ACC 311 with a minimum grade of C.

Grade Mode: Normal Grading Mode
ACC 365 Con Reg & Audit ISO-90003 Credit hours   

Learn to implement, document and audit a quality system for ISO-9000 standards and obtain certification recognized in nearly 90 countries.

Pre-req: ACC 360.

Grade Mode: Normal Grading Mode
ACC 412 Governmental Accounting3 Credit hours   

A study of the use of accounting information in the financial management of governmental and non-profit entities.

Pre-req: ACC 311 with a minimum grade of C.

Grade Mode: Normal Grading Mode
ACC 414 Adv Accounting Problems3 Credit hours   

Selected problems in advanced accounting principles and procedures.

Pre-req: ACC 312 with a minimum grade of C.

Grade Mode: Normal Grading Mode
ACC 418 Managerial Accounting3 Credit hours   

The managerial approach to budgetary control.

Pre-req: ACC 318 with a minimum grade of C.

Grade Mode: Normal Grading Mode
ACC 429 Auditing I3 Credit hours   

A study of the theory and procedures of auditing and the legal and social responsibilities of the auditor.

Pre-req: ACC 312 with a minimum grade of C and ACC 341 with a minimum grade of C and (MGT 218 with a minimum grade of D or MGT 318 with a minimum grade of D or MTH 225 with a minimum grade of D or STA 225 with a minimum grade of D or MTH 210 with a minimum grade of D or IST 130 with a minimum grade of D or SOC 345 with a minimum grade of D or PSY 223 with a minimum grade of D or EDF 417 with a minimum grade of D).

Grade Mode: Normal Grading Mode
ACC 430 Audit Theory & Research3 Credit hours   

A critical examination of contemporary professional attestation theory and practice including a comprehensive review of AICPA statements on audit procedures.

Pre-req: ACC 429.

Grade Mode: Normal Grading Mode
ACC 435 Internal Auditing3 Credit hours   

This course discusses the applicable current internal auditing theory and procedures, including a review of corporate governance and risk assessment.

Pre-req: ACC 341 with a minimum grade of C.

Grade Mode: Normal Grading Mode
ACC 440 Accounting Analytics3 Credit hours   

This course studies the impact of data analytics on accounting and auditing and explores when and how various analytical procedures and tools can be used to address business questions.

Pre-req: ACC 311 with a minimum grade of C.

Grade Mode: Normal Grading Mode
ACC 448 Federal Income Tax II3 Credit hours   

Advanced course in taxation with emphasis on corporations, partnerships, estates, trusts, gifts, valuation and liquidity problems, and tax administration and practice.

Pre-req: ACC 348 with a minimum grade of C and ACC 311 with a minimum grade of C.

Grade Mode: Normal Grading Mode
ACC 451 Bison image  Accounting Theory3 Credit hours   

An examination of accounting concepts, standards, rates, conventions, principles and practices with primary emphasis on the study of authoritative pronouncements comprising generally accepted accounting principles.

Pre-req: ACC 414.

Attributes: Capstone Course
Grade Mode: Normal Grading Mode
ACC 480 Special Topics1-4 Credit hours   

Study of an advanced topic not normally covered in other courses. Accounting majors only, with permission of Department Chairman.

Grade Mode: Normal Grading Mode
ACC 481 Special Topics1-4 Credit hours   

Study of an advanced topic not normally covered in other courses. Accounting majors only, with permission of Department Chairman.

Grade Mode: Normal Grading Mode
ACC 482 Special Topics1-4 Credit hours   

Study of an advanced topic not normally covered in other courses. Accounting majors only, with permission of Department Chairman.

Grade Mode: Normal Grading Mode
ACC 485 Independent Study1-4 Credit hours   
Grade Mode: Normal Grading Mode
ACC 486 Independent Study1-4 Credit hours   
Grade Mode: Normal Grading Mode
ACC 490 Internship3-12 Credit hours   

A supervised internship in which the student works for a business firm/agency to gain practical experience in the student's major. The program of work and study will be defined in advance and the student's performance will be evaluated.

Grade Mode: Credit/No Credit Grade Only
ACC 499 Bison image  Professional and Ethics Sem3 Credit hours   

Designed to increase the student's awareness of the accounti accounting environment, emphasizing ethics. Communication skills are improved through impromptu speaking, written reports, group projects and formal presentations. Capstone Course.

Pre-req: (ACC 312 with a minimum grade of C and ACC 318 with a minimum grade of C) and (ACC 414 (may be taken concurrently) with a minimum grade of D and ACC 429 (may be taken concurrently) with a minimum grade of D).

Concurrent PR: ACC 414 and ACC 429
Attributes: Capstone Course
Grade Mode: Normal Grading Mode