Accounting (ACC) 1

ACCOUNTING (ACC) ACC 411 Advanced Accounting 4 credits

Students work extensively with business ownership scenarios, including
cases which require use of the equity and acquisition method of
ACC 201 Principles of Financial Accounting 4 credits accounting. Students practice using consolidation worksheets, along
Students are introduced to the principles of financial accounting. Topics with consolidation entries to create consolidated financial statements for
explored include the accounting cycle, transaction analysis, journal two or more entities given various ownership patterns. Accounting for the
entries, adjustments, financial statement preparation and analysis, and creation, operation, and dissolution of partnerships, as well as estate and
closing entries. Students learn the basics of common financial statement trust accounting is covered. (Prerequisite: CSC 210 and minimum grade
accounts, including current assets, fixed assets, current liabilities, long- of C in ACC 311)
term debt, equity, revenue, and expense are covered. (Students must earn
ACC 412 Auditing 4 credits
a minimum grade of C in order to progress to ACC 202 and ACC 311.)
Students learn the ethical and legal responsibilities of the auditor and
ACC 202 Principles of Managerial Accounting 4 credits explore the topics of the preparation of the audit program and working
Students dive into the role managerial accounting plays in planning, papers for the audit of the financial statements in accordance with
directing, and controlling operations. Topics include cost classifications generally accepted auditing standards (GAAS). (Prerequisite: CSC 210
and cost behavior, cost/volume/profit analysis, responsibility accounting, and minimum grade of C in ACC 311)
allocation methodologies, budgets, cash flow, and time value of money
ACC 413 Cost Accounting 4 credits
for capital budgeting decisions. Students must earn a minimum grade
Cost Accounting builds on the foundation of ACC 202 and introduces
of C in order to progress to ACC 413 Cost Accounting. (Prerequisite:
students to intermediate and advanced scenarios and case studies for
CSC 210 and minimum grade of C in ACC 201)
managerial decision-making, creating “what if” scenarios, and using
ACC 311 Intermediate Accounting I 4 credits Excel modeling to quantify various outcomes. Cost Accounting provides
Intermediate Accounting I builds on the foundation of the ACC201 an extended study of budgeting and the budgeting process. Students
Principles course to scaffold the student up into higher levels of prepare, measure, and analyze capital budgeting projects using Excel.
understanding of financial accounting and reporting. Intermediate I (Prerequisite: CSC 210 and minimum grade of C in ACC 202)
begins the student’s journey to deeper learning required for the Financial
ACC 414 Federal Income Tax 4 credits
Accounting and Reporting (FAR) section of the CPA exam. Students
Students study the application of federal income tax law primarily to
analyze complex financial accounting and reporting issues, apply
individuals and secondarily to corporate and partnership tax law. Tax law
financial accounting measurements to revenue and expense, inventory
as public policy shapes the format of the class discussions. To provide
valuation, fixed and intangible assets, as well as a more in-depth study
students a broad view of taxes they briefly research the incomes tax laws
of the income statement, balance sheet, and statement of cash flows.
of three states and one additional country. (Prerequisites: CSC 210 and
(Prerequisite: CSC 210 and minimum grade of C in ACC 201)
minimum grade of C in ACC 311)
ACC 312 Intermediate Accounting II 4 credits
ACC 440 Fundamentals of Forensic and Investigative Accounting 4
Continuing the learning from Intermediate I, students engage in deeper
credits
learning of the asset, liability, and equity section of the balance sheet.
Investigate the nature of accounting fraud and embezzlement. Research
Additional learning focuses on revenue recognition, pension expense
actual cases of fraud and embezzlement, focusing on internal control
and liability, leases, error correction, and the direct and indirect methods
failures, common traits of individuals who commit fraud, as well as red
of preparing the statement of cash flows. (Prerequisite: CSC 210 and
flags that indicate increased risk of fraud. Integrate business valuation
minimum grade of C in ACC 311)
techniques, internal controls, fraud investigation techniques, and
ACC 315 Accounting Information Systems 3 credits transforming data into evidence. (Prerequisites: Minimum grade of C in
Explore the basics of how the accounting information system (AIS) fits ACC 311)
into a business. Learn internal control procedures and become proficient
ACC 488 Independent Study 1,4 credits
with documentation techniques like flowcharting. Focus on the needs
of various stakeholders, from accountants as users, developers, and ACC 498 Accounting Internship 1-16 credits
auditors. Students discover and apply the capabilities of accounting ACC 500 Accounting: Auditing and Risk Assessment 3 credits
software as well. (Prerequisite: Minimum grade of C- in ACC 201 and This course targets auditing principles and practices, with a focus
ACC 202) on risk assessment techniques. Students will gain a comprehensive
ACC 384 Applied Accounting and Finance 4 credits understanding of the auditing process, as well as the role of risk
Explore the fundamental concepts of accounting and finance within an assessment in ensuring the integrity and reliability of financial
organizational context, including terminology, financial statements, ratio statements. Students will learn about the objectives of auditing, the roles
analysis, budgeting, time value of money, along with ethical and global and responsibilities of auditors, and the various types of audits. They
considerations. Apply standard financial and accounting tools to make will also learn to uphold professional standards of integrity and ethics in
business assessments and financial decisions important for managers in accounting and auditing practice.
any organization.
2 Accounting (ACC)

ACC 525 Financial Accounting and Reporting 3 credits

This course offers a thorough study of financial accounting and reporting
requirements, focusing on the preparation, analysis, and interpretation of
financial statements in accordance with Generally Accepted Accounting
Principles (GAAP) and the International Financial Reporting Standards
(IFRS). Students will analyze financial statements in order to forecast
future financial performance and evaluate the financial health and
sustainability of their organizations. Students will be prepared to
effectively communicate financial information to stakeholders, and make
informed decisions based on financial analysis and reporting.
ACC 550 Accounting: Regulation and Tax 3 credits
This course focuses on the regulatory frameworks governing financial
reporting and the taxation of individuals, corporations, and other entities.
Students will learn about the fundamentals of tax planning, compliance,
and reporting. The course also provides students with the knowledge
and skills needed to navigate complex accounting practices, ensure
compliance with regulatory requirements, and optimize tax outcomes for
organizations.
ACC 575 Accounting: Enterprise Controls and Processes 3 credits
This course offers an in-depth analysis of internal control systems and
operational processes that organizations employ to safeguard assets,
ensure compliance with regulations, and achieve operational efficiency.
Students will learn how to mitigate risks related to financial statement
fraud, and protect the integrity of financial information. They will also
explore emerging trends and technologies in enterprise controls, such as
automation, data analytics, and continuous monitoring.