University Bulletin 2016-17

*Filter this list of courses alphabetically, by prefix, by title, by keyword, or by department of instruction.
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Course Listings

  • ACC 211
    Principles of Accounting I
    3 cr

    The course provides an understanding of ways in which accounting information supports business decision-making. Topics include financial accounting and reporting for assets and liabilities. ACC 211 and ACC 212 must be taken in sequence.

  • ACC 212
    Principles of Accounting II
    3 cr

    The course provides an understanding of ways in which accounting information supports business decision-making. Topics include financial accounting and reporting for ownership interests, and managerial accounting concepts relevant to planning, control and analysis.

    Pre-requisite: ACC 211 Minimum Grade of C or BMS 211 Minimum Grade of D
  • ACC 321
    Acct for Entrepreneurial Bus
    3 cr

    A study of the analysis and use of accounting information by entrepreneurial businesses. Among the topic covered are typical financing sources of entrepreneurial businesses and valuation of closely held businesses. In addition, the course includes coverage of how financial statements can be used to: manage a business, monitor an entity's performance, determine credit decisions, manage cash flow, and prepare forecasted financial statements.

    Pre-requisite: (ACC 212 Minimum Grade of D or BMS 212 Minimum Grade of D)
  • ACC 331
    Taxation of Individuals
    3 cr

    Basic federal income tax law and tax planning considerations relating to individuals.

    Pre-requisite: ACC 212 Minimum Grade of C or BMS 212 Minimum Grade of C
  • ACC 341
    Accounting Information Systems
    3 cr

    The study of accounting as a comprehensive information system which provides for planning and control, special reports, and preparation of external financial statements.

    Pre-requisite: (ACC 212 Minimum Grade of D or BMS 212 Minimum Grade of D) and CIS 250 Minimum Grade of D
  • ACC 371
    Financial Accounting I
    3 cr

    Accounting theory as related to income measurement; preparation of balance sheets and income statements; recognition, measurement, and reporting of assets.

    Pre-requisite: ACC 212 Minimum Grade of C and (MA 112 Minimum Grade of C or MA 120 Minimum Grade of C)
  • ACC 372
    Financial Accounting II
    3 cr

    Includes measurement, recognition and reporting of liabilities, equities, investments, and deferred taxes; EPS; and the preparation of cash flow statements. Coverage of selected professional pronouncements.

    Pre-requisite: ACC 313 Minimum Grade of C or ACC 371 Minimum Grade of C
  • ACC 381
    Cost Accounting
    3 cr

    Includes cost-accounting theory and practice involving such topics as job-order and process-cost systems, cost-volume- profit relationships, budgets, standard costs, variance analysis, direct costing, and cost allocation.

    Pre-requisite: (ACC 212 Minimum Grade of D or BMS 212 Minimum Grade of D)
  • ACC 416
    Int'l and Advanced Accounting
    3 cr

    Study of accounting in a global context including standards and issues and the roles and responsibilities of accountants. Additional topics include: business combinations, partnership accounting, interim and segmented reporting.

    Pre-requisite: ACC 314 Minimum Grade of C or ACC 372 Minimum Grade of C
  • ACC 432
    Tax of Partnerships and Corps
    3 cr

    An examination of the federal tax treatment of partnerships and corporations. Topics include: tax aspects of the formation of the entity, elements of gross income, treatment of property dispositions, allowable deductions and credits, determination of entity and investor basis, and liquidation of the entity.

    Pre-requisite: (ACC 331 Minimum Grade of D or ACC 411 Minimum Grade of D) and (ACC 314 Minimum Grade of C or ACC 372 Minimum Grade of C)
  • ACC 451
    Auditing - W
    3 cr

    Theory and application of the attest function, ethical issues, and written communication for accountants. Includes standards, objectives, review of internal control structures, tests of controls, substantive testing and reporting. Ethical issues and the preparation of written letters and formal reports are covered.

    Pre-requisite: (ACC 314 Minimum Grade of D or ACC 372 Minimum Grade of C) and MGT 305 Minimum Grade of D
  • ACC 452
    Advanced Auditing
    3 cr

    Advanced study of the application of Auditing Standards; internal control evaluations; applications of statistics; audits of EDP systems; internal and operational auditing; ethical, legal and reporting obligations.

    Pre-requisite: ACC 451 Minimum Grade of C
  • ACC 461
    Acc for Gov and Not-For-Profit
    3 cr

    A study of the concepts and procedures underlying fund accounting, budgetary control, and financial reporting requirements for governmental and not-for-profit entities.

    Pre-requisite: ACC 314 Minimum Grade of C or ACC 372 Minimum Grade of C
  • ACC 490
    Sp Top-
    3 cr

    Designed to provide senior students an opportunity to study selected topics of particular interest. Prerequisites: Permission of Department Chair. A student may count no more than three hours of Special Topics in the concentration.

  • ACC 494
    Dir St in Accounting
    3 cr

    Primarily designed to give superior students an opportunity to study some phase of accounting of particular interest. Conferences, a bibliography, and a formal research report are required. Requires permission of Department Chair, 2.5 GPA or better and junior or senior standing.

  • ACC 496
    Accounting Internship
    3 cr

    The internship program is designed to give students practical experience in their field of study. Students complete directed projects under the supervision of Department Chair. No more than three hours of internship credit may be counted toward a degree in the Mitchell College of Business. Prerequisites: Junior or Senior standing, declared major in accounting, overall GPA of at least 2.5, and Internship Agreement signed by department Chair.

    Pre-requisite: ACC 314 Minimum Grade of C or ACC 372 Minimum Grade of C
  • ACC 502
    Managerial Accounting
    3 cr

    An introduction to the interpretation and evaluation of accounting information as a basis for planning and controlling by management.

    Pre-requisite: ACC 501 Minimum Grade of C
  • ACC 511
    Financial Accounting Theory
    3 cr

    The evolution of general accounting theory leading up to and including the Conceptual Framework will be discussed as well as the specific theory underlying certain accounting topics of current interest.

  • ACC 521
    Advanced Managerial Accounting
    3 cr

    Advanced managerial and cost accounting topics. Tools for planning and control, development of cost information for decision making, cost allocation, inventory management systems, capital budgeting, performance measurement, transfer pricing and multi-national considerations.

  • ACC 531
    Tax Planning and Research
    3 cr

    An examination of tax research tools, their utilization, and various tax planning considerations. Students are required to conduct research and tax planning upon assigned topics, and write a report on their findings.

  • ACC 532
    Tax Partnerships/Corporations
    3 cr

    An examination of the federal tax treatment of partnerships and corporations. Topics include: tax aspects of the formation of the entity, elements of gross income, treatment of property dispositions, allowable deductions and credits, determination of entity and investor basis, and liquidation of the entity.

  • ACC 534
    Tax of Gifts, Trusts & Estates
    3 cr

    An examination of the federal tax treatment of gratuitous transfers made during life and at death.

  • ACC 541
    Advanced Accounting Systems
    3 cr

    Analysis of accounting information system case studies in order to expose students to real-world system problems and applications. Course work includes hands-on work with a variety of computer-based accounting application packages.

  • ACC 552
    Advanced Auditing
    3 cr

    Advanced study of the application of Auditing Standards; internal control evaluations; applications of statistics; audits of EDP systems; internal and operational auditing, ethical, legal and reporting obligations.

  • ACC 561
    Acc of Government and NFPE
    3 cr

    A study of the concepts and procedures underlying fund accounting, budgetary control, and financial reporting requirements for governmental and not-for-profit entities.

  • ACC 571
    Professional Accounting
    3 cr

    A capstone course study of contemporary issues and responsibilities relevant to the accounting profession, including ethical, legal and international considerations.

  • ACC 590
    Special Topics
    3 cr

    Designed to provide graduate students an opportunity to study selected topics. Prerequisites: Permission of Department Chair. A student may count no more than three hours of Special Topics in the MBA degree program.

  • ACC 594
    Independent Study in Account
    3 cr

    Readings and research on selected topics. Conference and formal research report required. Permission of department chair.