Course Descriptions

ACC 211 (3) Principles of Financial Accounting. Prerequisite: Sophomore classification recommended. Accounting principles and concepts relative to general use of accounting information, double entry bookkeeping, and financial reporting. (F, S)

ACC 212 (3) Principles of Managerial Accounting. Prerequisite: ACC 211. Accounting principles and concepts as applied to managerial accounting. (F, S)

ACC 314 (3) Intermediate Accounting I. Prerequisite: ACC 212. A study of the functions of financial accounting, basic theory, asset and liability recognition and measurement. (F, S)

ACC 315 (3) Intermediate Accounting II. Prerequisite: ACC 314. A study of accounting theory and practice as applied to stockholders’ equity, dilutive securities, investments, income measurement issues, and preparation and analysis of financial statements. (F, S)

ACC 321 (3) Cost Accounting I. Prerequisite: ACC 212. An introduction to the development and use of accounting information for internal decision making. Topics include: cost terminology and classifications, cost accumulation and analysis, CVP analysis, budgets and standard costs, inventory costing, and relevant costs for decision making. (F, S)

ACC 381 (3) Government and NFP Accounting. Prerequisite: ACC 212. A study of accounting practice and theory as it related to state and local governments, and other non-for-profit entities. (F, S)

ACC 423 (3) Income Tax Accounting. Prerequisite: ACC 212. An in-depth study of federal and state income tax laws, tax research methods, effects on the distribution of individual income. (F, S)

ACC 436 (3) Advanced and International Accounting. Prerequisite: ACC 315. Special accounting problems related to partnerships, consolidations, international operations, and International Financial Reporting Standards. (F, S)

ACC 455W (3) Auditing. Prerequisite: ACC 315. Analysis of the problems encountered by practicing public accountants as related to financial statements audits; preparation of working papers and reports; and professional ethics. This course has been designated as a “Writing Across the Curriculum” course. (F, S)

ACC 461 (3) CPA Review I. Prerequisite: ACC 315 and Senior standing. An intensive review of accounting for business enterprises, taxation, managerial, and governmental and not-for-profit accounting as tested on the CPA examination. (D)

ACC 473 (3) Advanced Income Tax Accounting. Prerequisite: ACC 423. A study of federal and state income tax laws for fiduciaries, partnerships, and corporations integrating recent technologies and research applications. (F, S)

ACC 492 (3) Accounting Information Systems. Prerequisite: ACC 314. A study of theory and practice as applied to accounting information systems. The course examines the process of purchasing or designing accounting systems and a variety of topics dealing with the role of technology in building, implementing, controlling, and auditing accounting information system. A secondary goal of the course is to help students become more comfortable using computer based tools including e-mail, accounting software and the World Wide Web. (F, S)

ACC 495 (3) Special Topics in Accounting. Prerequisite: ACC 212 and consent of department chair. Independent study of accounting topics. Credit granted for formalized research studies and/or accounting practicum (co-op). (F, S, Sum)

ACC 536 – Advanced and International Accounting (3 Hours); Pre-requisite:  ACC 315.

Study of advanced accounting issues concerning partnerships, consolidations, international operations, and International Financial Reporting Standards.  Not open to those who completed ACC 436 at the undergraduate level.

ACC 540- Advanced Managerial Accounting (3 Hours); Pre-requisites:  ACC 211, 212. Study of managerial uses of accounting information and trends in internal accounting functions. 

ACC 541 – Advanced Accounting Theory  (3 Hours); Pre-requisite:  ACC 315. A brief historical development of accounting thought followed by an intensive investigation of the theoretical framework on which accounting principles and procedures rest.

ACC 545 – Financial Statement Analysis (3 Hours); Pre-requisites:  ACC 211, 212. This course offers a study of the tools and techniques utilized to analyze financial positions, results of operations, and cash flows as reported in corporate annual reports. 

ACC 557 – Seminar in Attestation (3 Hours); Pre-requisites:  ACC 315, 455. Study and refinement of generally accepted auditing standards, procedures and extension of auditing procedures; study of special investigations and audit reports; review of recent auditing trends, research, and pronouncements.

ACC 561 – CPA Review (3 Hours); Pre-requisite:  ACC 315. Review of selected topics as tested on the Uniform CPA Examination.

ACC 565 – Seminar in Governmental and Not for Profit Accounting (3 Hours); Pre-requisites:  ACC 211, 212.  A study of generally accepted accounting principles of state and local governments and selected nonprofit entities with an emphasis on current developments in these areas.

ACC 573 – Advanced Income Tax Accounting (3 Hours); Pre-requisite:  ACC 423. Study of federal and state income tax laws for fiduciaries, partnerships, and corporations utilizing modern research technology.  Not open to those who completed ACC 473 at the undergraduate level.

ACC 575 – Research in Taxation (3 Hours); Pre-requisite:  ACC 423.  Study of selected tax issues and the application of tax research methodology.  Topics include the tax research environment, primary and secondary sources of federal tax law, and implementing tax research tools.

ACC 581 – Special Topics (3 Hours); Pre-requisites:  ACC 211, 212, and consent of the Instructor.  Directed study of contemporary topics in accounting practice.

ACC 583 – Seminar in International Accountancy (3 Hours); Pre-requisites:  ACC 211, 212.  This course offers a study of GAAP, GAAS and professional accountancy in a global contest.  Topics include diversity in reporting practices, International Financial Reporting Standards, and emerging issues. 

ACC 592 – Accounting Information Systems (3 Hours); Pre-requisite:  ACC 314. Study of theory and practice as applied to accounting information systems.  The course examines the process for purchasing or designing accounting systems and a variety of topics dealing with the role of technology in building, implementing, controlling, and auditing accounting information systems.  A secondary goal of the course is to help students become more comfortable using computer-based tools including e-mail, accounting software and the World Wide Web.  Not open to those who completed ACC 492 at the undergraduate level. 

ACC 790 Seminar in Accounting Education. (3 hours); This course introduces the students to contemporary issues in
accounting education and accounting education research

ACC 791 Seminar in Accounting Research Methodology I. (3 hours); This course offers a study of the application of
contemporary research methodology to selected subject areas in accounting including financial accounting and managerial accounting.

ACC 792 Seminar in Accounting Research MethodologyII. (3 hours) This course offers a continuation of ACC 791
with a focus of the application of contemporary researchmethodology to auditing and other accounting areas not
covered in ACC-791.

ACC 799 Ph.D. Dissertation Research in Accounting. Students will complete doctoral level research which must
culminate in the successful development and defense of the dissertation in the field of Management. Students may
register for more than one section in a given semester. A minimum of 21 credit hours of Ph.D. Dissertation is required.
Prerequisite: Consent of the chair of the Dissertation Committee.