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ACC-Accounting

ACC100 - Introduction to Accounting

The course emphasizes the practical use of accounting information to support decision making by those in the fields of business including sports/resort management. The course introduces the students to the fundamental concepts, procedures and terminology of accounting. (3 crs.)

ACC200 - Financial Accounting

The fundamentals of accounting concepts and procedures for sole proprietors, partnerships and corporations. The interpretation and use of financial statements and other relevant accounting information will be emphasized. (3 crs.)

ACC202 - Accounting II

A continuation of basic accounting principles with an emphasis on partnership and corporate accounting. Prerequisite: ACC 200 or ACC 201. (3 crs.)

ACC218 - Federal Income Tax I

An introduction to individual federal income tax accounting. Prerequisite: ACC 200 or ACC 201 (3 crs.)

ACC301 - Intermediate Accounting I

In-depth treatment of basic accounting principles and concepts. A preparation for advanced courses in accounting and for the theory and practice sections of the uniform CPA examination. Prerequisite: ACC 200 or ACC 201. (3 crs.)

ACC302 - Intermediate Accounting II

A continuation of the in-depth treatment of basic accounting principles and concepts with the emphasis on corporations. A preparation for advanced courses in accounting and for the theory and practice sections of the uniform CPA examination. Prerequisite: ACC 301. (3 crs.)

ACC318 - Federal Income Tax II

Advanced topics in federal taxation. Partnerships, decedents, estates, trusts, corporations, pension and profit-sharing plans, foreign income, securities, transactions, etc. Prerequisites: ACC 200 or 201 and 218. (3 crs.)

ACC321 - Managerial Accounting

For non-majors; emphasizes the use of accounting data in the decision-making process of a business enterprise. Topics covered are cost-volume relationships; manufacturing costs and analysis; relevant cost analysis; budgeting and variance analysis; responsibility accounting and cost allocation; job and process product costing. Prerequisite: ACC 200 or ACC 201. (3 crs.)

ACC331 - Cost Accounting

An introduction to basic cost-accounting principles, cost-volume, profit analysis, standard costing, process and job order costing, and departmental budgeting. Prerequisite: ACC 200, or ACC 201 (3 crs.)

ACC332 - Cost Accouting II

A survey of special topics in the field of manufacturing accounting. Prerequisite: ACC 331. (3 crs.)

ACC341 - Nonprofit Accounting

An introduction to accounting for governmental and not-for-profit organizations, including analysis of current, plant and other general and special funds. Emphasis will be given to planning, programming and budgeting to achieve institutional objectives. Cost-benefit analysis will also be developed within the framework of funds allocation to specific programs. Prerequisite: ACC 200 or ACC 201 (3 crs.)

ACC401 - Advanced Financial Accounting

Special topics in accounting. Mergers and acquisitions, consolidated financial reports, fiduciaries, etc. Prerequisite: ACC 301. (3 crs.)

ACC441 - Auditing

Internal control evaluation and financial compliance, professional ethics, auditing standards and procedures, statistical sampling, and EDP auditing. Prerequisite: ACC 301. (3 crs.)

ACC491 - Accounting Internship

Practicum with public accounting firms, government or industry. Prerequisites: 18 credits in accounting and permission of instructor. (Repeatable; Variable crs.; a maximum of 12 credits may be used toward a baccalaureate degree.)

ACC518 - Tax Planning and Concepts

This course deals with the broad recognition of the tax effects of business decisions and a practical approach to tax planning for both individuals and corporations. (3 crs.)