Course descriptions are listed alphabetically by subject prefix.  Each course description begins with a three letter subject prefix followed by a three – digit course number and the course title. The number on the right of each course description gives the semester credit hours for that course. If a course includes laboratory or other special activities, that information is contained in the course description.  Prerequisites are also listed.  A prerequisite is a course, experience, or other required preparation that must be completed before the student is permitted to enroll in the course.

Subject Prefix and Course Number
Course Name
Semester Credit Hours
Course Description
Cross Listed Course
Prerequisite
ACC 201Principles of Accounting I3An introduction to current accounting theory and practice, including accounting concepts, principles, financial statements, the accounting cycle, and selected assets such as cash, receivables, inventory and long-term assetsNot ApplicableMAT 115 or higher, BUA 101 and BUA 102 with grades of C or better or consent of instructor
ACC 202Principles of Accounting II3A continuation of ACC 201. A study of accounting fundamentals including current liabilities, partnerships, corporations, the statement of cash flows, investments and financial performance evaluation, and accounting information for managerial decision-making.Not ApplicableACC 201, BUA 101 and BUA 102, all with grades of "C" or better or consent of instructor
ACC 300Managerial Accounting3An exploration of decision-making tools and use of accounting information used by internal management for directing and controlling and organization's resources.Not ApplicableACC 201, BUA 101 and BUA 102, all with grades of "C" or better or consent of instructor
ACC 301Intermediate Accounting I3A comprehensive study of concepts and principles underlying corporate financial accounting and reporting. Emphasis is given to current assets and operating assets.Not ApplicableACC 202, BUA 101 and BUA 102, all with grades of "C" or better or consent of instructor
ACC 302Intermediate Accounting II3A continuation of ACC 301. A study of investments, current and long-term liabilities, stockholder's equity, pensions, leases, accounting changes and error analysis, statement of cash flows, and inter-period income tax allocation.Not ApplicableACC 301
ACC 303Intermediate Accounting III3This course is a continuation of ACC 301 and ACC 302. The course consists of a comprehensive study of concepts and principles underlying current financial accounting and reporting practices, including IFRS. Topics include pensions, leases, accounting changes, and error analysis, accounting changes and error analysis, accounting for income taxes, statement or cash flows, governmental and non-profit accounting, business combinations and consolidated financial statements.Not ApplicableACC 302 with grade of "C" or better
ACC 308Cost Accounting I3The study of cost behavior from a managerial perspective. The principles, practices, and procedures involved in collecting, assembling, analyzing, and controlling manufacturing costs are examined. Not ApplicableACC 202, BUA 101, and BUA 102, all with grades "C" or better or consent of instructor
ACC 324 Accounting Information Systems3An exploration of the flow of accounting information and resources throughout the entity with respect to management decision-making and control. hands-on experience with microcomputer accounting software is an integral part of this course.Not ApplicableACC 202, BUA 101 and BUA 102, all with grades of "C" or better or consent of instructor
ACC 403 Auditing3A study of the attest function, including history, scope of service, ethics, and responsibilities. Planning procedures used in independent audits and the impact of materiality, risk, and internal controls are covered. Corequisite: ACC 302.Not ApplicableBUA 320
ACC 410Governmental/Not-for-Profit Accounting3Study of generally accepted accounting and reporting principles for governmental and non-profit entities. Particular emphasis is on state and local government using fund accounting.Not ApplicableACC 301 or consent of instructor
ACC 425Analysis of Financial Statements and Financial Reporting3The study of accounting data and financial statements for reporting and planning purposes and the analysis and interpretation of financial statements for accounting, management, and investment purposes. Applications and financial software are utilized to construct pro-forma statements and complete case assignments. FIN 425FIN 330
ACC 462Federal Income Taxation3Study of federal income tax concepts, laws and rules relating to individuals and businesses. Basic tax return preparation and tax research are included.Not Applicable ACC 202, BUA 204, BUA 102, ECO 201, all with grades of "C" or better
ACC 463Advanced Federal Income Taxation3Exploration of federal income tax laws, rules, regulations, and court decisions applicable to partnerships, corporations, fiduciaries and international transactions and estate and gift transfer taxes.Not ApplicableACC 462
ACC 480Accounting Internship3Off-campus, on-the-job employment related to the discipline of accountingNot ApplicableACC 301; junior or senior classification and consent of chairperson
ACC 497Contemporary Topics in Accounting3An exploration of contemporary topics in accounting. Examples of topics include fraud auditing, forensic accounting, IFRS or other emerging or relevant topics. [May be repeated up to three times for credit for different topics.]Not ApplicableACC 301, ACC 302 or consent of instructor
ACC 499Independent Study in Accounting3Research and in-depth study of a particular accounting concept or problem under the guidance of a faculty member.Not ApplicableSenior classification and consent of the chairperson
ACC 500 Survey of Accounting 3Survey of financial and managerial accounting for graduate students. Emphasis is given to the preparation of financial statements for internal and external users, analysis and interpretation of accounting information, and its use in decision-making. [This course does not count toward the 30 hours required for the MBA degree].Not ApplicableNot Applicable
ACC 502Managerial Accounting3A study of concepts and techniques relating to the accounting information needed by management for planning, directing, controlling, and evaluating company decisions.Not ApplicableNot Applicable
ACC 503Auditing3An in-depth study of generally accepted auditing standards and the performance of the attest function and assurance services.Not ApplicableNot Applicable
ACC 510Governmental/Not-for-Profit Accounting3An in-depth study of generally accepted accounting and reporting standards for governmental and nonprofit entities, including contemporary issues and developments.Not ApplicableNot Applicable
ACC 563Advanced Federal Income Taxation3A comprehensive study of federal income tax laws, rules, regulations, and court decisions as they relate to individual, partnership, corporations, estates, and trusts.Not ApplicableNot Applicable
ACC 597Contemporary Topics in Accounting3An exploration of contemporary topics in accounting. Examples of topics include fraud auditing, forensic accounting, IFRS or other emerging or relevant topics. [May be repeated up to three times for credit for different topics.]Not ApplicableNot Applicable
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