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Courses in the B.S. Accounting Degree Program

The following courses are part of this degree program:

Required Accounting Courses

• ACC 210 Financial Accounting

  Stresses the theoretical and analytical aspects of financial accounting. Attention is directed to asset valuations with emphasis on current controversies and opinions of the AICPA and other professional organizations. (3 Credits)
  Prerequisite: ACC 110

• ACC 302 Federal Taxation I

  A study of federal tax structure as it applies to the taxation of individuals. The course will include elements of tax research and the preparation of tax forms. (3 Credits)
  Prerequisite: ACC 210

• ACC 306 Cost Accounting

  This course in the Accounting Degree program examines the importance of cost accounting to the various levels of management and the dual function of cost as an information system and as a tool for planning and control. Concepts in the accumulation of manufacturing costs, job order, and process costs systems are stressed. A study of budgets and standard cost systems as a function for planning and control; direct costing, break-even and cost-volume-profit analysis, as an aid to decision making. (3 Credits)
  Prerequisite: ACC 110

• ACC 311 Not for Profit Accounting

  Fund accounting for nonprofit organizations such as governmental units, universities, hospitals, foundations and charitable institutions. (3 Credits)
  Prerequisite: ACC 210

• ACC 320 Accounting Information Systems

  This course in the Accounting Degree program introduces the fundamentals of accounting information systems knowledge base needed by accounting professionals, business information generated by organizational and accounting processes and operations, application areas in an organization, and risks and internal controls. (3 Credits)
  Prerequisite: ACC 110

• ACC 402 Federal Taxation II

  This course in the online Accounting Degree program reviews Federal Income taxation for partnerships, corporations, estates and trusts: Preparation of returns. Introduction to federal income tax procedure. (3 Credits)
  Prerequisite: ACC 210

• ACC 411 Auditing

  Fundamentals of auditing principles and procedures, form and content of auditor's reports, professional ethics and legal responsibilities, EDP considerations, statistical sampling applications in auditing, the role of internal control in relation to the auditor and substantive audit procedures of assets, liabilities and equity capital. (3 Credits)
  Prerequisite: ACC 210

• ACC 416 Advanced Accounting

  This course in the accounting degree program analyzes methods for arranging business combinations; merger, consolidation, acquisition of common stock and acquisition of assets. Methods of accounting for business combinations, purchase and pooling of interest. Specialized topics include partnership and branch accounting. (3 Credits)
  Prerequisite: ACC 210

• FIN 210 Principles of Investment and Security Analysis

  This course is an introduction to the investment process. An understanding of how individuals and institutions make their investment decisions. A broad exposure to a range of topics including selection of securities, security analysis, instruments, and investment trends. The risks and returns involved in investing in different financial instruments are examined. (3 Credits)
  Prerequisite: FIN 201

• MGT 309 Business Law II

  Law of property, application of Uniform Commercial Code to sales transactions and secured transactions, bankruptcy and related subjects. A study of government regulations as applied to business activities. Designed to give a basic understanding of legal problems in the marketing and transportation of goods. (3 Credits)
  Prerequisite: MGT 209