Walker College of Business Accounting Courses
Undergraduate Courses
- ACC 1050. Survey of Accounting I. (3). F;S.
- An overview of financial and managerial accounting. The course focuses on the analysis of financial data with an emphasis on accounting issues faced by small businesses such as business planning, budgeting and performance evaluation. This is the ideal course for the business minor and for non-business majors interested in understanding the role of accounting in the business world. This course is not open to business majors for credit.
- ACC 2100. Principles of Accounting I. (3). F;S.
- The initial course in the theory and practice of financial accounting. Topics emphasized include the preparation, reporting, and analysis of financial data.
-
ACC 2110. Principles of Accounting II. (3). F;S.
- A course dealing with the concepts and development of accounting data for decision making. Topics emphasized include manufacturing cost systems, cost-volume-profit analysis, and budgeting concepts.
Prerequisite: ACC 2100 with a minimum grade of C-.
-
ACC 3100. Financial Accounting I. (3). F;S.
- The financial accounting environment and development of accounting theory. Integration of the conceptual and computational aspects of income measurement, valuation, and reporting problems associated with the accounting cycle, statement preparation and asset accounting.
Prerequisite: a minimum grade of C- in ACC 2110.
-
ACC 3110. Financial Accounting II. (3). F;S.
- A continuation of ACC 3100. Integration of the conceptual and computational aspects of asset, liability and stockholders' equity accounting.
Prerequisite: a minimum grade of C- in ACC 3100. (WRITING)
-
ACC 3200. Cost Accounting. (3). F;S.
- Introduction to cost accounting, definitions and objectives. Topics emphasized include cost-volume-profit relationships, job-order accounting, budgeting, systems design and human motivation, flexible budgets, standard costs, contribution approach to decisions, cost allocation, joint product and by-product costing, process costing.
Prerequisite: ACC 2110 with a minimum grade of C-.
-
ACC 3500. Independent Study. (1-4). F;S.
-
ACC 3520. Instructional Assistance. (1). F;S.
- A supervised experience in the instructional process on the university level through direct participation in a classroom situation. Grading will be on a satisfactory/unsatisfactory basis only.
Prerequisite: junior or senior standing. May be repeated for a total credit of three semester hours.
-
ACC 3530-3549. Selected Topics. (1-4). On Demand.
-
ACC 3560. Accounting for Non-Profit Organizations. (3). F;S.
- Application of principles of accounting, budgetary control, and financial management to nonprofit organizations. Discussion and cases will be drawn from municipal and county governmental units, universities, hospitals, and other nonprofit organizations.
Prerequisite: ACC 2110 with a minimum grade of C-.
-
ACC 3570. Accounting Systems and Internal Control. (3). F;S.
- An in-depth treatment of internal control and related accounting procedures; authorization and documentation; flowcharting, data flow diagrams, and scheduling. Design of information systems that process financial transactions for financial and management accounting, and to meet legal requirements for adequacy of accounting records and internal controls. Development of skills and expertise required for the study of contemporary accounting systems and internal auditing. Knowledge of a computer programming language is desirable but not essential.
Prerequisite: ACC 3100 with a minimum grade of C-. (COMPUTER)
-
ACC 3580. Individual Income Taxation. (3). F;S.
- Concepts and methods of determining federal income tax liability for individuals. Topics emphasized include personal deductions, tax credits, capital gain and loss provisions and accounting methods. Emphasis is also placed on research methodology and individual tax planning.
Prerequisite: ACC 2110 with a minimum grade of C-.
-
ACC 3900. Internship. (6 or 9). F;S.
- A full-time work situation for accounting majors providing an in-depth exposure in accounting practices. Nine hours granted for 15-week internship, six hours granted for 10-week summer internship or the special senior internship scheduled during a mini-session of the spring term. The student must report on his/her experiences and will participate in individual conferences and/or seminars related to the experience.
Prerequisites: junior or senior standing and permission of the departmental internship coordinator. Graded on an S/U basis.
Senior/Graduate Courses
- ACC 4510. Senior Honors Thesis. (3). On Demand.
- Independent study and research project directed by departmental faculty advIndependent study and research project directed by departmental faculty advisor on a topic of mutual interest to both student and advisor. The thesis should be completed during the senior year as a final requirement for graduation with honors in business and includes a formal presentation to the college faculty.
-
ACC 4530-4549. Selected Topics. (1-4). On Demand.
-
ACC 4550. Financial Accounting III. (3). F;S.
- Integration of the conceptual and computational aspects of income determination, financial statement analysis and preparation, special topics, and current pronouncements in financial accounting.
Prerequisite: a minimum grade of C- in ACC 3110, senior standing. (WRITING; SPEAKING)
-
ACC 4560. Introduction to Auditing. (3). F;S.
- The first course in the auditing sequence introducing the student to selected auditing topics, including selected auditing standards, types of services, analysis of reports, legal responsibilty, ethics, and internal control considerations.
Prerequisite: ACC 3110 with a minimum grade of C-.
-
ACC 4580. Income Taxation of Corporations. (3). F;S.
- Concepts and methods of determining federal tax liability of corporations. Topics include ordinary income, capital gains and losses, net operating loss, reorganizations, contemporary problems in corporate taxation and tax research. The student will also be introduced to estate, gift and partnership taxation.
Prerequisite: ACC 3580 with a minimum grade of C-.
