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Accounting Requirements for a major in Accounting (B.S. degree) Core requirements in Business: ACC 201, 202; BUS 206, 307, 308; ECO 211, 212; ENG 304; and MAT 213. Major requirements: Minor requirements: |
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ACC 195 Financial Accounting 1-6 SH A study of special topics. ACC 201 Financial Accounting 3 SH Prerequisite: CIS 195 Introduces accounting as an information development and communication process that supports economic decision-making. Topics include the basic structure of accounting, accounting systems, balance sheet accounts, the income statement, and the statement of cash flows. ACC 202 Managerial Accounting 3 SH Prerequisite: ACC 201 A look at how accounting information can be interpreted and used by management in planning and controlling business activities. Using accounting information in planning for future operations, controlling operations, and making routine and non-routine decisions. ACC 310 Cost Accounting 3 SH Prerequisite: ACC 202 A second and more advanced level of managerial accounting intended for those majoring in accounting. This course will focus upon the use of cost data in decision making. Included will be the use of the computer as an aid for accumulating, processing, and communicating cost accounting information. ACC 311 Personal Income Tax Accounting 3 SH Prerequisite: ACC 202 An introduction to taxation designed to give students a basic knowledge of deductions, depreciation, capital gains and losses, and deferred compensation of individuals. ACC 312 Corporate Income Tax Accounting 3 SH Prerequisite: ACC 311 An introduction to taxation for partnerships and corporations. ACC 315 Intermediate Accounting I 3 SH Prerequisite: ACC 202 A theoretical study of basic accounting concepts and methodologies intended primarily for accounting majors. This course is the first of two courses designed to help prepare a student for a career in accounting. ACC 316 Intermediate Accounting II 3 SH Prerequisite: ACC 315 A continuation of the theoretical study of basic accounting concepts and methodologies. This course is the second of two courses designed to help prepare a student for a career in accounting. ACC 317 Governmental and Not-For-Profit Accounting 3 SH Prerequisite: ACC 202 Accounting for not-for-profit organizations, with special emphasis placed on accounting for governmental agencies. ACC 410 Auditing 3 SH Prerequisite: ACC 315 An overview of auditing, including the decision process of the individual business, internal controls, audit tests and documentation, sampling size and item testing, the use of computers in auditing, and audit reports. ACC 411 Advanced Accounting Topics 3 SH Prerequisite: ACC 316 Topics covered may include, but are not limited to, accounting for combinations and consolidations, accounting for income taxes, and accounting for pensions. ACC 482 Senior Seminar 3 SH Prerequisite: Senior standing A capstone course for accounting majors in which students will integrate knowledge from prior coursework and demonstrate their ability to work with contemporary issues in accounting. Seminar format; writing and presentation intensive. (writing intensive) ACC 491 Independent Study 1-3 SH Prerequisite: Junior standing A student pursues a topic or project of mutual interest with a faculty member; an extensive written report is required. A written proposal for the independent study project must be approved in advance of the beginning of the semester for which academic credit is expected. ACC 492 Supervised Internship 3 SH Prerequisite: ACC 316 A supervised work experience in accounting. A written proposal for the internship must be approved in advance of the beginning of the semester for which academic credit is expected. A report of the internship must be submitted following the internship. ACC 495 Topics in Accounting 1-3 SH Prerequisite: Permission of instructor Specialized and advanced topics in accounting. Offered in a seminar format; writing and presentation intensive. Last
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03/08/04
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