Accounting

ACC 200. Intro to Accounting. 3 Hours

INTRODUCTION TO ACCOUNTING - Introduction to primarily financial and secondarily managerial accounting concepts, terminology, purposes, and applications for the nonbusiness student. Not open to students in the School of Business Administration or to those with credit in ACC 207.

ACC 207. Intro-Financial Acc. 3 Hours

INTRODUCTION TO FINANCIAL ACCOUNTING - Introduction to financial accounting concepts, procedures, and terminology. The accounting framework for recording transactions and reporting to parties external to the organization. Prerequisite(s): Sophomore standing or permission of department chairperson.

ACC 208. Intro-Managerial Acc. 3 Hours

INTRODUCTION TO MANAGERIAL ACCOUNTING - Management use of accounting data in planning and controlling organization activities; cost accounting and analysis of data for management decision making. Prerequisite(s): ACC 207. Corequisite(s): BAI 103L.

ACC 300A. Prin of Financl Acc. 1.5 Hour

PRINCIPLES OF FINANCIAL ACCOUNTING - An introduction to the concepts and procedures underlying financial accounting and financial statements, and the use of financial accounting information for decision making. Credit may not be earned for both ACC 300A and either ACC 200 or ACC 207. Prerequisite(s): Engineering major; sophomore standing; permission of department chairperson.

ACC 300B. Prin of Managrl Acc. 1.5 Hour

PRINCIPLES OF MANAGERIAL ACCOUNTING - An introduction to the concepts underlying the preparation and use of accounting data by managers as they plan, control, and make decisions within an organization. Credit may not be earned for both ACC 300B and ACC 208. Prerequisite(s): ACC 300A; engineering major; sophomore standing; permission of department chairperson.

ACC 303. Managerial Accountng. 3 Hours

MANAGERIAL ACCOUNTING - The production, dissemination, and interpretation of financial and nonfinancial information for use within an organization. Information for planning, decision making, and control. Study of typical cost accounting systems in various organizations. Prerequisite(s): (ACC 207, ACC 208, with mimimum grades of 'C+'; junior standing) or permission of department chairperson; Business majors only.

ACC 305. Intrm Financial ACC I. 4 Hours

INTERMEDIATE FINANCIAL ACCOUNTING I - Part I (part II in ACC 306) of a comprehensive treatment of financial accounting concepts, principles, and procedures used in the preparation and analysis of financial statements. Prerequisite(s): (ACC 207, ACC 208, with minimum grades of 'C+'; junior standing) or permission of department chairperson; Business majors only.

ACC 306. Intrm Financl Acc II. 3 Hours

INTERMEDIATE FINANCIAL ACCOUNTING II - Part II of comprehensive treatment of financial accounting concepts, principles, and procedures used in the preparation and analysis of financial statements. Prerequisite(s): ACC 305 with a minimum grade of 'C'.

ACC 341. Acc Informtn Sys I. 3 Hours

ACCOUNTING INFORMATION SYSTEMS I - Study of designs of accounting systems, including their impact on management decision making and control. Emphasis on (1) a systems approach to the flow of data, (2) system internal control, and (3) computer applications in accounting. Prerequisite(s): ACC 305 with a minimum grade of 'C'; (MIS 301 or permission of department chairperson).

ACC 401. Auditing Principles. 4 Hours

AUDITING PRINCIPLES - Study of the concepts, standards, and procedures used to judge and report on the degree of correspondence between quantifiable information and established criteria; the ethical, regulatory, and professional responsibilities of the auditor and introduction to internal, operational, and governmental auditing. Prerequisite(s): ACC 306 with a minimum grade of 'C'; ACC 341 with a minimum grade of 'C'.

ACC 404. Adv Stratgc Cost Mgt. 3 Hours

ADVANCED STRATEGIC COST MANAGEMENT - Study of processes focused on strategic cost management. Topics include balanced scorecards, activity-based costing management, target costing, lean accounting, six sigma, environmental accounting, and performance measurement and control systems. Prerequisite(s): (ACC 303; OPS 301) with a minimum grade of 'C'.

ACC 408. Adv Financial Acctg. 3 Hours

ADVANCED FINANCIAL ACCOUNTING - Study of consolidated financial statements and accounting for business combinations, government organizations, multinational subsidaries, and foreign currency transactions. Selected IFRS issues are integrated into the course. Prerequisite(s): ACC 306 with a minimum grade of C or permission of department chairperson.

ACC 412A. Contemp Iss-Acctng. 3 Hours

CONTEMPORARY ISSUES IN ACCOUNTING - Seminar covering emerging or controversial issues for the student who has a strong accounting background. Topics include the business and financial situations that underlie accounting problems and controversies, alternative accounting techniques which are accepted or proposed, and the consequences of various accounting practices. Prerequisite(s): ACC 306 or permission of instructor.

ACC 412B. International Acctng. 3 Hours

INTERNATIONAL ACCOUNTING - Study of current topics in international accounting. This course will typically include a week or more of study outside of the U.S. that will include lectures and relevant site visits. In addition to normal tuition, there may be travel and other costs and fees. Foreign locations, countries, topics, and duration may vary. Prerequisite(s): ACC 306 or permission of instructor.

ACC 412C. Internatl Acc-IFRS. 3 Hours

INTERNATIONAL ACCOUNTING-IFRS CERTIFICATE AND RESEARCH - This class includes a comprehensive study of International Financial Reporting Standards (IFRS). Students will complete the Institute of Chartered Accountants in England and Wales' (ICAEW) IFRS learning and assessment program and upon successful completion earn an IFRS certificate from this globally recognized professional accountacy body. Prerequisite(s): ACC 306 or equivalent; permission of instructor. ACC 408 / MBA 603 strongly recommended.

ACC 412D. Internatl Acc-IFRS. 3 Hours

INTERNATIONAL ACCOUNTING-IFRS CERTIFICATE AND RESEARCH - This class is for NON-UD degree seeking students. The class includes a comprehensive study of International Financial Reporting Standards (IFRS). Students will complete the Institute of Chartered Accountants in England and Wales' (ICAEW) IFRS learning and assessment program and upon successful completion earn an IFRS certificate from this globally recognized professional accountacy body. Prerequisite(s): ACC 306 or equivalent; permission of instructor. ACC 408 / MBA 603 strongly recommended.

ACC 420. Federal Income Taxtn. 4 Hours

FEDERAL INCOME TAXATION - Study of federal income tax laws and their application to individuals, partnerships, and corporations. Develop research techniques for federal income tax issues as they relate to preparation of federal individual income tax preparation. The historical, social, economic, and political influence on taxation laws are emphasized. Consideration is given to legal, moral, business, and personal factors involved in taxation. Prerequisite(s): ACC 305 with a minimum grade of 'C' or permission of department chairperson.

ACC 421. Taxes & Bus Strategy. 3 Hours

TAXES AND BUSINESS STRATEGY - Primary emphasis is given to analyzing tax planning opportunities for individuals and businesses through the use of in-depth tax research projects. This course builds upon the Federal Income Taxation course to further develop tax policy considerations and discusses possible tax reform. The course provides an introduction to several advanced taxation topics including tax exemption organizations, state and local taxation, international taxation and estate and gift taxation. Prerequisite(s): ACC 420 or permission of instructor.

ACC 441. Acc Informtn Sys II. 3 Hours

ACCOUNTING INFORMATION SYSTEMS II - Examination of accounting systems with exposure to systems design and evaluation, complex spreadsheet applications, decision support systems, and data base management applications. Prerequisite(s): ACC 341 or permission of instructor.

ACC 491. Honors Thesis. 3 Hours

HONORS THESIS - Selection, design, investigation, and completion of an independent original research thesis under the guidance of a departmental faculty member. Restricted to students in the University Honors Program with permission of program director and chairperson.

ACC 492. Honors Thesis. 3 Hours

HONORS THESIS - Selection, design, investigation, and completion of an independent original research thesis under the guidance of a departmental faculty member. Restricted to students in the University Honors Program with permission of program director and chairperson.

ACC 497. Professional Wk Expr. 1-6 Hours

PROFESSIONAL WORK EXPERIENCE - Supervised accounting work experience in association with a participating public accounting, industrial, commercial, educational, health-care, or governmental organization. May be used for general elective credit only. Option two grading only. Maximum of three credits toward graduation requirements. Permission of chairperson required.

ACC 499. Indep Study in Acc. 1-6 Hours

INDEPENDENT STUDY IN ACCOUNTING - Individual research in accounting topics under the guidance and direction of an accounting faculty member. A formal, detailed proposal must be completed and approved by the department chair. Prerequisite(s): Senior status in accounting; permission of department chairperson.