ACC 120 | Accounting 1 | 4 credit hours
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. Fall

ACC 121 | Accounting 2 | 4 hours
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. Spring
Prerequisite: ACC 120

ACC 240 | Intermediate Accounting 1 | 4 hours
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. Fall Even
Prerequisite: ACC 121

ACC 241 | Intermediate Accounting 2 | 4 hours
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. Spring Even
Prerequisite: ACC 240

ACC 320 | Cost Accounting | 3 hours
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. Fall Even
Prerequisite: ACC 121

ACC 321 | Advanced Cost Accounting | 3 hours
This course is a continuation of cost accounting: cost analysis, capital budgeting, inventory planning, decentralization, and advanced analysis of variances. Spring Even
Prerequisite: ACC 320

ACC 325 | Federal Taxation | 3 hours
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. Fall
Prerequisite: ACC 121

ACC 326 | Advanced Federal Taxation | 3 hours
The student continues the studies of Federal Taxation; property transactions, corporations and partnerships. In addition the student participates in the Volunteer Income Tax Assistance (VITA) program. Spring
Prerequisite: ACC 325

ACC 340 | Accounting Systems | 3 hours
Accounting Systems is a course that studies the development and controls involved in Accounting Information Systems. Spring Odd
Prerequisites: ACC 121 and BUS 270

ACC 360 | Auditing | 3 hours
A detailed study of procedures, standards, techniques, internal control programs, and working papers is presented in this course. Fall Odd
Prerequisites: ACC 241 and MTH 219

ACC 361 | Advanced Auditing | 3 hours
The study of the procedures and techniques of auditing is continued with an emphasis on forensic auditing/accounting. Spring Odd
Prerequisite: ACC 360

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

ACC 485 | Internships | 2-12 hours
The student will gain experience in the accounting career areas on a part-time or full-time basis. On Demand
Prerequisite: Faculty Approval

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