ACC 112 Accounting for Decision Making I An introduction to business through the lens of financial accounting—an information processing system that communicates relevant data regarding business entities to internal and external decision makers. Emphasizes the basic concepts, principles, and techniques for decision makers to interpret and use accounting system information within all functional areas of business and the use of information systems generally within organizations. Offered each semester. ACC 113 Accounting for Entrepreneurs An introduction to the essential accounting concepts and operating characteristics of accounting systems important to entrepreneurs in new ventures. Focus will be on both financial and managerial accounting with an emphasis on the basics of financial statements, how to interpret these statements, and how to make good decisions based on them. Cannot be used in the following majors: accounting, business administration, or finance. Cannot be used in the following minors: business administration, or human services management. Offered spring semester. ACC 212 Accounting for Decision Making II Continuation of an introduction to business through the lens of managerial accounting–an information processing system that communicates relevant data regarding business entities to internal and external decision makers. Emphasizes the basic concepts, principles, and techniques for decision makers to interpret and use accounting system information within all functional area of business, and the use of information systems generally within organizations. Prerequisite: ACC 112. Offered each semester. ACC 216 Professional Issues in Accounting (AV, W) This course is designed to meet the needs of accounting students who are expected to complete a course in discipline-specific written communication and ethics in order to meet the educational requirements to sit for the CPA exam. This course will be discussion based, writing intensive, and will ask students to analyze a wide variety of ethical situations, apply alternative ethical theories and positions, and take a stance in the philosophical conversation. Prerequisite: Major in Accounting. Offered each fall. ACC 218 Accounting Information Systems An introduction to the design, development, and implementation of manual and computer-based accounting information systems, with an internal control emphasis. Prerequisite: ACC 112. Offered each spring. Note: Successful completion of all foundation course requirements or consent of department chair is a prerequisite to all 300-400 level ACC courses unless the student is minoring in a business field or is required to take one of these courses in a major outside the department. ACC 315 Tax Accounting Individual tax procedures and an introduction to corporation and partnership taxation. Prerequisite: ACC 212. Offered each fall. ACC 316 Accounting and Auditing Concepts and Theory The presentation of the traditional framework of financial accounting, including such topics as principles of revenue recognition and asset valuation; surveys the role of audits in market economies, including such topics as legal liability and materiality; contrasts the uses of financial and internal accounting, discussing such topics as the use of current cost information and the analysis of the overall value-chain. Prerequisite: ACC 212 and 218. Offered each fall. ACC 317 Specialized Topics in Financial Reporting Theory and problems related to stockholders’ equity, dilative securities, investments income determination, preparation and analysis of financial statements and other selected topics. Prerequisite: grade of C– or higher in ACC 316. Offered each spring. ACC 318 Accounting and Auditing Processes The presentation of a number of systems and auditing topics, structured primarily around transaction cycles; offers an overview of information systems from an accounting perspective and covers such auditing subjects as internal controls and statistical sampling. Prerequisite: ACC 316. Offered each spring.
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