Current Course Offerings

For a complete list of course offerings see the Degree Plans found in current and previous catalog's.

ACC-120 | Accounting I | 4 credits
The fundamentals of accounting theory and practice are developed through a study of the accounting cycle of a sole proprietorship and partnership. The student will gain skills useful in the recording, presenting and interpretation of financial data and the compilation and analysis of financial statements.

ACC-121 | Accounting II | 4 credits
This is the continuation of Accounting I. The student will gain skills in the application of special accounting procedures in corporate and managerial accounting, including costing, budgeting and responsibility accounting.
Prerequisite: Take ACC-120

ACC-240 | Intermediate Accounting I | 4 credits
The course provides for the development of in-depth knowledge in accounting theory and practice. The student will study current trends and variations in corporate accounting procedures. The topics covered will include assets and equities, investments and inventory evaluation and fixed asset transactions.
Prerequisite: Take ACC-121

ACC-241 | Intermediate Accounting II | 4 credits
In this continuation of Intermediate Accounting I, the student will gain knowledge in policies and problems of leasing, pensions, long-term debt, the fund statement and shareholder procedures.
Prerequisite: Take ACC-240

ACC-320 | Managerial Accounting | 3 credits
Contents of this course involve job cost, process cost and standard cost systems: application of overhead rates and department cost allocation, integrated cost systems and cost control.
Prerequisite: Take ACC-121

ACC-325 | Federal Taxation I | 3 credits
Current tax legislation, particularly the Internal Revenue Code and Regulations, is included in this course with major emphasis on the preparation of tax returns for individuals and small firms.
Prerequisite: Take ACC-121

ACC-326 | Federal Taxation II | 3 credits
The student continues the studies of federal taxation. In addition, the student participates in a volunteer income tax program.
Prerequisite: Take ACC-325

ACC-327 | Tax Clinic | 1 to 3 credits
Students will focus on the application of the Federal Tax Code as it applies to individual taxpayers through the preparation of individual income tax returns for members of the community.
Prerequisite: Take ACC-325

ACC-340 | Accounting Systems | 3 credits
Accounting Systems is a course that studies the development and controls involved in accounting information systems.
Prerequisite: Take ACC-121

ACC-360 | Auditing | 3 credits
A detailed study of procedures, standards, techniques, internal control programs and working papers is presented in this course.
Prerequisite: Take ACC-240 and MTH 219

ACC-380 | Advanced Accounting | 4 credits
This course examines specialized problems in accounting processes: branch and subsidiary accounting, governmental accounting and consolidated reports.
Prerequisite: Take ACC-240

ACC-485 | Internship & Professional Development | 3 to 12 credits
The student will gain experience in accounting fields on a part-time or full-time basis. Pass or unsatisfactory grades only. Prerequisite of Job Search: World of Work is recommended.

ACC-489 | CPA/CMA Problems & Solutions | 2 credits
This course provides review and coordination of principles and techniques in preparation to prepare the student for professional accounting examinations.