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ACCOUNTANCY (ACC)

ACC 221         Cr. 3
Financial Accounting Principles
Financial statement approach including the use of the entity and propriety theories to explain and apply the basic principles of accounting. Topics include structure of accounts, flow of data, periodic and perpetual inventory accounting, internal control, cash flow, and financial reporting for decision making. Prerequisite: student must have successfully completed a minimum of 12 credit hours.
 
ACC 222         Cr. 3
Managerial Accounting Principles
Accounting principles relating to management decision making, cost determination and flow, cost-volume-profit analysis, responsibility accounting, standard and variable costing, return on investment, and capital budgeting. Prerequisite: ACC 221 completed with a grade of "C" or better.
 
 ACC 221 and 222, 703 and 704 are foundation courses.
 
 ACC 400/500         Cr. 1-3
Accountancy Forum
Emphasis will be on examination and study of current accountancy issues. Topics will vary from semester to semester. Prerequisite: consent of accountancy department chairperson. Repeatable for credit -- maximum 6. Offered occasionally.
 
ACC 418/518         Cr. 3
Business Law for Accountants
The study of law as it relates to the professional accountant's need for an understanding of the legal environment. Among topics included are accountant's legal responsibility, federal security regulation, antitrust laws, employer-employee relationship, bankruptcy, forms of business organization, estates and trusts, commercial paper, contracts and insurance. Prerequisites: MGT 205 and senior accountancy major. Offered Sem. I.
 
ACC 421/521         Cr. 3
Advanced Accounting
Theory and principles of accounting as they relate to the environment of financial reporting and the definition of the reporting entity. Complex business combinations are considered under the purchase and pooling-of-interests methods of reporting for mergers, consolidations, and parent-subsidiary relationships. Reporting for advanced partnership problems, fiduciary responsibilities, and governmental and not-for-profit organizations in consideration of the legal nature of each entity and its particular financial reporting environment. Prerequisite: ACC 322. Offered Sem. I.
 
ACC 425/525         Cr. 3
Advanced Managerial Accounting Problems
A detailed analysis of costs relevant to non-routine and long range planning, capital budgeting, joint costing, production mix and yield variances, uncertainty in decision-making involving subjective probabilities and the role of cost accounting in operations research. Prerequisite: ACC 325. Offered occasionally.
 
ACC 427/527         Cr. 3
Advanced Accounting Information Systems
A study of the total information systems approach to the analysis, design, implementation and use of accounting information systems with an emphasis on computer based systems. Builds on the design principles introduced in ACC 327. Prerequisite: ACC 327. Offered occasionally.
 
ACC 430/530         Cr. 3
Taxation II
A study of advanced tax law affecting individuals and businesses. This course will include advanced tax planning and research. Prerequisite: ACC 330.
 
ACC 435/535         Cr. 3
Governmental and Institutional Accounting
A study of accounting techniques as applied to the accounting systems of a governmental unit: federal, state and local or political subdivisions and public institutions such as schools, hospitals and other not-for-profit institutions. Emphasis is placed on fund accounting as distinguished from profit-motive accounting. Prerequisite: ACC 222 or 235. Offered occasionally.
 
ACC 438/538         Cr. 3
Principles of Auditing
Auditing concepts, standards and procedures, ethics and legal requirements, scope, objectives and nature of the audit. Statistical sampling in auditing, audits of electronic systems, the auditor's role in tax and management advisory services. Prerequisites: MTH 205, ACC 322 and 327.
 
ACC 440/540         Cr. 3
Advanced Auditing
Special auditing problems related to procedures in auditing plant and equipment, liabilities and capital accounts. Preparation of auditing programs, internal control questionnaires and financial reporting given considerable emphasis. Recent trends and procedures in auditing, professional ethics and legal liability will also be included. Prerequisite: ACC 438/538. Offered occasionally.
 
ACC 445/545         Cr. 3
Accounting Theory
A study of accounting theory including its historical development. Included are a critical evaluation of concepts, assumptions, principles and analytical methodologies of accounting and their application to factual situations and current developing problems. Topics covered include asset valuation and income determination stressing the implication for internal and external uses of accounting information in business decision making. Prerequisites: ACC 322 and 325. Offered occasionally.
 
ACC 446/546         Cr. 3
Accounting and Managerial Control for Non-Profit Organizations
A study of planning and control of government and non-profit organizations. Topics covered include the nature of a management control system, programming, budgeting, accounting, internal control and financial reporting. Prerequisites: ACC 435/535. Offered occasionally.
 
ACC 447/547         Cr. 3
International Accounting
A study of accounting problems faced by multinational firms doing business in both the U.S. and other countries. Course covers a broad range of issues including problems of operating with three different versions of generally accepted accounting principles (GAAP), translation of financial statements for consolidation purposes, foreign currency transactions, and foreign exchange markets and instruments. Prerequisites: ACC 221, 222 and FIN 355. Offered Sem. I.
 
ACC 703         Cr. 2
Accounting for Business Decisions
An examination of basic financial statements and accounting systems. Emphasis on statement analysis, cash flows, inventory methods, long-term assets and tax consideration. Capital markets, financing and other liabilities will be covered.
 
ACC 704         Cr. 1
Accounting for Management Decisions
An overview of accounting information needed for informed management decisions. Topics include cost concepts and behavior, product costing, allocation and budgeting. Prerequisites: ACC 703.
 
ACC 706         Cr. 3
Survey of Financial Accounting
An analysis of accounting concepts as they relate to internal and external users of information contained in the financial reports such as: funds flow, revenue recognitions, intercorporate investments, inventory, liabilities, and auditor's opinion.
 
ACC 797         Cr. 1-3
Independent Study
Individual reading or research under the guidance of a staff member. Registration with the consent of the student's regular adviser, the instructor, and the department chairperson. Students must have completed a minimum of 21 credits in the MBA program with a minimum GPA of 3.50. Approval form available in the office of the dean of the College of Business Administration. Form must be completed prior to registration. Repeatable for credit -- maximum 3.*
 
 * Maximum of three credits in independent study in any combination of ACC 797, ECO 797, FIN 797, MGT 797 and MKT 797.

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