Program Overview

Accountancy (ACC) Program

The Accountancy (ACC) program offers a comprehensive range of courses designed to provide students with a thorough understanding of accounting principles, concepts, and procedures. The program aims to equip students with the knowledge and skills necessary to succeed in the field of accountancy.

Courses

The program includes the following courses:

• ACC 211: Introduction to Financial Accounting: Study of the basic principles, concepts, and procedures for collecting and recording accounting information, and preparation and analysis of financial statements.
• ACC 212: Introduction to Managerial Accounting: Study of the managerial accounting concepts and procedures that aid managers in planning operations, controlling activities, and making decisions for economic entities.
• ACC 311: Administrative Uses of Accounting: For students whose objectives are to develop an understanding of uses of accounting information for planning, control, and decision making.
• ACC 321: Intermediate Financial Accounting I: Development and application of accounting theory to issues related to financial statements, assets, liabilities, and measurements of income.
• ACC 322: Intermediate Financial Accounting II: Development and application of accounting measurement and reporting issues related to financial statements.
• ACC 324: Intermediate Financial Accounting III: Development and application of accounting measurement and reporting issues related to financial statements.
• ACC 335: Accounting Information Systems: Information system concepts, including accounting transaction cycles and documentation techniques for various technologies.
• ACC 390: Topics in Accountancy: Each topic covers a different accountancy concept and may include an intensive workshop.
• ACC 421: Governmental and Nonprofit Accounting: Major concepts, principles, and objectives of accounting for governmental and other nonprofit entities.
• ACC 433: Intermediate Managerial Accounting: Evaluation of accounting information to assist internal management decision making and use of managerial accounting systems.
• ACC 443: Federal Income Taxation: Identify, analyze, and apply basic federal income tax concepts as they affect individuals.
• ACC 454: Regulation and the American Economy: Examination of the variety of ways in which economic and business activities are regulated by government emergencies.
• ACC 464: Auditing Concepts and Responsibilities: Discussion of generally accepted auditing and attestation standards as promulgated by the various standard setters.
• ACC 466: Information Systems Auditing: Study of information technology auditing and management best practices of today's highly complex information systems environment.
• ACC 490: Topics in Accountancy: Each topic covers a different accountancy concept and may include an intensive workshop.
• ACC 499: Tutorial: Intended to supplement, not supplant, regular course offerings.
• ACC 501: Advanced Utilities Regulation: Examination of the revenue requirement issues facing regulators and the managers of public utilities.
• ACC 502: Advanced Utilities Regulation II: Examination of the pricing issues facing the managers and regulators of public utilities.
• ACC 503: Advanced Regulation - Financial Issues: Discussion of the accounting and financial issues connected with the operation of regulated utility business.
• ACC 504: Advanced Regulation - Capstone: Evaluation of policy problems utilizing an interdisciplinary approach.
• ACC 508: Seminar in Managerial Accounting: Evaluation of issues concerning planning, control, and decision-making for routine and strategic decisions.
• ACC 509: Management Accounting: Study of planning and internal management decision making and the use of accounting systems for control.
• ACC 511: Accounting Research & Analytics: Development of accounting research skills employing accounting standards and guidance.
• ACC 512: Internal Auditing: Study of the development of the assurance function as it relates to the internal audit profession.
• ACC 513: Seminar in Internal and Operational Auditing: Study of the development of the internal audit profession and governmental auditing.
• ACC 518: Business Context of Acc: Develop understanding of how accounting interacts with the business environment.
• ACC 521: Seminar in Governmental and Nonprofit Accounting: Analysis of the literature for accounting and reporting for governmental and nonprofit entities.
• ACC 522: Seminar in Financial Accounting: Study of the history and development of financial accounting theory.
• ACC 523: Advanced Financial Accounting: Application of accounting concepts and principles to a variety of business problems and forms of business organizations.
• ACC 524: Advanced Auditing: Discussion of auditing concepts/standards: risk assessment, developing planned responses, performing procedures to obtain/evaluate evidence, and forming conclusions/reports.
• ACC 531: Fraud Examination: Learn basic fraud concepts/schemes.
• ACC 544: Advanced Corporation and Partnership Taxation: Identify, analyze and apply basic federal income tax concepts affecting business decisions of corporations and partnerships.
• ACC 546: Tax Research: Identify, analyze and apply advanced federal income tax concepts with major emphasis on the development of tax research skills.
• ACC 550: Professional Education and In-Agency Seminars: A maximum of six hours credit may be earned by attending professional education seminars and courses on accounting topics.
• ACC 563: Commercial Law I: Study of legal principles and procedures necessary to resolve problems inherent in business transactions with related accounting and auditing implications.
• ACC 564: Commercial Law II: Study of legal principles and procedures regarding secured transactions, real estate and debtor/creditor rights and remedies.
• ACC 567: Business Ethics for Accountants and Executives: This course is designed to provide CPAs and those aspiring to become CPAs with principles and concepts necessary for them to understand and apply the ethics requirements.
• ACC 568: International Accounting: Examination of the causes and problems of worldwide diversity in accounting thoughts and practices.
• ACC 579: Fiduciary Tax: Examines the fiduciary's role in administering estates, trusts, guardianships, receiverships and individual's bankruptcy estates.
• ACC 583: Accountancy Capstone: Analysis of research strategies used in conducting empirical research in the fields of financial accounting, taxation, auditing, managerial, and governmental accounting.
• ACC 584: Accountancy Capstone Continuing Enrollment: Refer to NOTE in course description of ACC 583.
• ACC 590: Advanced Topics in Accountancy: Each topic covers a different accountancy concept and may include an intensive workshop.
• ACC 599: Tutorial: Intended to supplement, not supplant, regular course offerings.