Accounting (ACC)                Course Schedules

The complete description of the School of Accounting is found in the College of Business Administration.

Distance Learning Courses: Courses in the department approved for offering in a distance learning format include: ACC 201, 202.

ACC 101 Introduction to Accounting 3(3-0) F, Sp
Basic concepts and principles of accounting. Overview of accounting  cycle from a building block approach.  No credit if credit has been earned in ACC 201. Does not count on major or  minor in College of Business Administration.

ACC 197 Special Topics In Accounting 3(3-0) D
Introductory topics in accounting.  Credit counts toward total hours for graduation, but not toward a major or minor in the School of Business Administration.

ACC 201 Concepts of Financial Accounting 3(3-0) F, Sp, Su
Students gain an understanding of the accounting system used to develop financial statements. The emphasis is on interpreting financial data used in business decision making. Prerequisites: completion of MTH 105 

ACC 202 Concepts of Managerial Accounting 3(3-0) F, Sp, Su
Students gain an understanding of how the information provided by an accounting information system is used for managerial decision making.  Prerequisites: minimum grade of C- in ACC 201. 

ACC 210 Accounting Information for Entrepreneurial Decision Making 3(3-0) F, Sp
Accounting concepts and practices for entrepreneurs/small business owners. Emphasis given to the use of accounting tools to solve small business problems. No credit if credit has been earned in ACC 201. Does not count on the School of Accounting major or minor. Identical to ENT 210. Credit may not be earned in more than one of these courses.

ACC 227 Accounting for Health Care Managers 3(3-0)
The use and analysis of accounting information for managerial control and decision making in health care. Basic measurement and reporting principles are also emphasized.

ACC 300 Corporate Financial Reporting and Reporting Analysis 3(3-0) 
Financial accounting concepts required to analyze financial statements from a management and investors viewpoint. Not available for credit to accounting majors or minor, or students with credit in ACC 302.  Prerequisites: ACC 202, FIN 332; 56 semester hours completed and admission to Professional Business Studies or listed on signed major or minor.

ACC 301 Intermediate Accounting I 3(3-0) F, Sp, Su
Study of financial accounting processes, theory and principles. Includes analysis of financial statements and financial reporting issues.  Prerequisite: ACC 202.

ACC 302 Intermediate Accounting II 3(3-0) F, Sp, Su
Continuation of ACC 301. Course includes in-depth study of special reporting issues related to financial accounting. Prerequisites: ACC 301; 56 semester hours completed, and admission to Professional Business Studies or listed on signed major or minor.

ACC 311 Federal Income Taxation I 3(3-0) F, Sp, Su
Basic concepts of federal income taxation, emphasizing individual taxpayers. Tax law covering taxable and excludable income, deductions, basis, tax-free exchanges, capital gains and losses, tax credits, deferral of tax, and depreciation. Prerequisites: ACC 202; 56 semester hours completed; admission to Professional Business Studies or listed on signed major or minor.

ACC 321 Managerial Cost Accounting 3(3-0) F, Sp, Su
Accumulation and use of cost accounting information for planning and controlling. Process, job order, and standard cost systems. Prerequisites: ACC 202, STA 282 or STA 382; 56 semester hours completed; admission to Professional Business Studies or listed on signed major or minor. 

ACC 370 Accounting Systems and Controls 3(3-0) F, Sp, Su
The use of internal accounting control theory to evaluate and improve accounting systems. Enterprise resource planning and electronic commerce topics are also addressed. Prerequisites: 56 semester hours completed; admission to Professional Business Studies or listed on signed major or minor.

ACC 405 The Accounting Profession and Contemporary Accounting Issues 3(3-0) D 
Background on rule-making in accounting; recent pronouncements of regulatory and professional accounting organizations; evolving areas in accounting. Prerequisites: ACC 302; 56 semester hours completed; admission to Professional Business Studies or listed on signed major or minor.

ACC 489 Accounting Internship/Co-Op 1-3(Spec) F, Sp, Su
Full time, on-the-job work experience for one or more semesters in industry, government, or public accounting arranged through departmental internship/co-op supervisor. CR/NC only. Prerequisites: 6-12 hours of accounting depending upon the program entered; overall GPA of 3.0; accounting GPA of 3.2; acceptance by program supervisor; 56 semester hours completed; admission to Professional Business Studies or listed on signed major or minor. 

ACC 491 Independent Studies 1-3(Spec) F, Sp, Su
Directed reading or research on an approved topic. Not more than 3 credits for ACC 491 may count toward accounting major. Prerequisites: permission of instructor; 86 semester hours completed; admission to Professional Business Studies or listed on signed major or minor. 

ACC 492 Practicum In Small Business 3(Spec) F, Sp
Provides the student an opportunity to analyze the accounting, finance, marketing, management, and production system of an ongoing small business. Identical to FIN/MGT/MKT/BIS 492. Credit may not be earned in more than one of these courses. Prerequisites: 56 semester hours completed; permission of instructor; admission to Professional Business Studies or listed on signed major or minor.

ACC 501 Advanced Accounting 3(3-0) F, Sp, Su
Intercorporate investments and consolidated statements, purchases and pooling of interests, segment reporting, interim reporting, partnerships, foreign operations, and fund accounting. Prerequisites: Completion of ACC 301 and ACC 302 with average of 2.65 GPA for  both courses or permission of chairperson; 56 semester hours completed and admission to Professional Business Studies or listed on signed major or minor.

ACC 511 Federal Income Tax II 3(3-0) F, Sp
Formation, operation, distributions, redemption, dissolution, and liquidation of corporations, partnerships, Subchapter S corporations and personal holding companies; accumulated earnings tax; tax shelter investments. Prerequisites: ACC 311 or equivalent; 56 semester  hours completed; admission to Professional Business Studies or listed on signed major or minor.

ACC 512 - Tax Research and Administration 3(3-0) D
A study of the sources of tax law, professional tax research techniques, IRS procedures used to administer the tax system, and professional tax practice standards. Prerequisites: ACC 311 or equivalent; 56 semester hours completed; admission to Professional  Business Studies or listed on signed major or minor.

ACC 517 Federal Estate and Gift Taxation 3(3-0) D
Concentrated study of federal taxation of death transfers and gratuitous lifetime transfers including preparation of decedents final income tax return. Prerequisites: 56 semester hours completed; admission to Professional Business Studies or listed on signed major or minor.

ACC 521 Managerial Cost Control Analysis 3(3-0) F
Principles and techniques of accounting data analysis and profit planning, measurement, evaluation, and control for management. Prerequisites: ACC 321, MGT 340; 56 semester hours completed; admission to Professional Business Studies or listed on signed major or minor.

ACC 524 Budgeting: Planning and Control 3(3-0) D
Intensive study of budgeting for both profit and non-profit organizations. Prerequisites: ACC 321, FIN 332; 56 semester hours completed; admission to Professional Business Studies or listed on signed major or minor.

ACC 531 Auditing and Assurance Services 3(3-0) F, Sp
A study of assurance services offered by professional services firms with major emphasis on the traditional auditing concepts and procedures. Prerequisites: signed major authorization in accounting; completion or concurrent enrollment in ACC 370; 56 semester hours completed; admission to Professional Business Studies or listed on signed major or minor.

ACC 533 Auditing Procedures and Statistical Sampling 3(3-0) D 
Auditing programs, work paper techniques, procedures, and statistical sampling. Prerequisites: ACC 531 with a grade of B- or better, BIS 221; 56 semester hours completed; admission to Professional Business Studies or listed on signed major or minor.

ACC 535 EDP Auditing and Control 3(3-0) D
EDP auditing including controls, applications, software, systems, and service center records. Prerequisites: ACC 531, BIS 221; 56 semester hours completed, and admission to Professional Business Studies or listed on signed major or minor.

ACC 543 Fund Accounting 3(3-0) F, Sp
Accounting principles and procedures for governmental units and various non-profit organizations. Prerequisites: ACC 302 and permission of instructor, 56 semester hours completed, and admission to Professional Business Studies or listed on signed major or minor.

ACC 550 Internal Auditing 3(3-0) D
Emphasis on internal auditing as an internal control. Standards, ethics, concepts, techniques, and reporting practices relevant to financial, compliance and operational auditing.  Prerequisites: signed accounting major or minor, or permission of instructor; 56 hours completed; admission to Professional Business Studies.

ACC 570 Strategic Accounting System Development and Implementation 3(3-0) D
The strategic design and implementation of accounting systems for competitive advantage. Topics include enterprise resource planning, business process reengineering, change management and semantic object modeling. Prerequisites: ACC 301, ACC 302, ACC 321, ACC 370; 56 semester hours completed; and admission to Professional Business Studies; or listed on signed major or minor; or graduate students, permission of the MBA Director.

ACC 597 Special Topics In Accounting 1-3(Spec) D
Advanced topics in accounting. Not more than three credits for ACC 597 count toward accounting major, minor, or concentration.  Prerequisites: permission of instructor; 56 semester hours completed; admission to Professional Business Studies or listed on signed  major or minor.

For 600 and 700 level course descriptions consult the current Graduate Bulletin.

ACC 605 Accounting Theory I 3(3-0) D

MBA 620 Managerial Accounting Concepts and Applications 3(3-0) D

ACC 689 Accounting Internship  3(Spec) F, Sp, Su

ACC 711 Tax Seminar 3(3-0) D

ACC 721 Managerial Accounting Seminar 3(3-0) D

ACC 730 Accounting and Business Information Systems Seminar  3(3-0) D

ACC 731 Auditing Seminar 3(3-0) D

ACC 741 Fund Accounting Seminar 3(3-0) D 

ACC 791 Independent Studies 1-3(Spec) F, Sp, Su

ACC 797 Special Topics In Accounting 1-3(Spec) D

Credit Limitation. Courses in the Department that are subject to graduate credit limitation under the policy covering unspecified content or variable credit are the following: 597, 791, 797.

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