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Course Descriptions By Program

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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.

ACC200 - Financial Accounting

This course is an introduction to the basic concepts of financial accounting, including the preparation, interpretation and utilization of financial statement data.The basic principles and concepts governing the recording and reporting of accounting data including the system of debits and credits will be covered. The course will also cover receivables, notes, inventory, depreciation, plant, assets, current and long term liabilities, as well as corporate accounting topics.

ACC202 - Accounting II

A continuation of basic accounting principles with an emphasis on partnership and corporate accounting.

ACC218 - Federal Income Tax I

This course provides an analysis of the federal income tax structure and procedures. The emphasis is on the federal law as it applies to individuals.

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.

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.

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.

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.

ACC331 - Cost Accounting

An introduction to basic cost-accounting principles, cost-volume, profit analysis, standard costing, process and job order costing, and departmental budgeting.

ACC332 - Cost Accouting II

A survey of special topics in the field of manufacturing accounting.

ACC341 - Nonprofit Accounting

The student will explore the foundation of governmental and non-­‐profit accounting theory. Students will analyze and apply the generally accepted accounting principles established for governmental and non-­‐profit organizations. Additionally, students will learn the unique accounting and reporting requirements for non-­‐profit entities. Topics examined include those related to financial position, operating results, cash flow, and financial strength. Students will be shown how various accounting alternatives for recording transactions impact the usefulness of the information provided for decision making.

ACC401 - Advanced Financial Accounting

Special topics in accounting. Mergers and acquisitions, consolidated financial reports, fiduciaries, etc.

ACC441 - Auditing

Internal control evaluation and financial compliance, professional ethics, auditing standards and procedures, statistical sampling, and EDP auditing.

ACC450 - Introduction to Accounting Fraud Investigation

This class provides an introduction into fraud investigation from the perspective of an accounting professional. Coverage includes defining fraud, introduction to various fraudulent accounting schemes, reflection upon high profile fraud cases, quantitative and qualitative investigative techniques, understanding and testing internal controls over financial reporting, and professional ethics considerations.

ACC451 - Advanced Accounting Fraud Investigation

This class provides an advanced review of the strategies relevant to fraud investigation. Furthermore, students will have the opportunity to apply these skills within the context of an actual forensic investigation and valuation.

ACC491 - Accounting Internship

The student is placed with a business firm, bank, government agency or nonprofit organization performing accounting tasks. The internship experience offers a practical training ground for students that supplements academic training by permitting them to apply the theories, concepts and techniques learned through their other coursework to address actual problems in a real business environment.

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.