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ACC 201 ACC 202 ACC 302 ACC 330 |
ACC 331 ACC 332 ACC 333 ACC 336 |
ACC 432 ACC 433 ACC 434 ACC 435 |
ACC 436 ACC 437 ACC 450 |
ACC 201 Introductory Financial Accounting (3) F, Sp, Su.
An introduction to financial accounting for users of financial accounting information. Accounting's role in the business environment. Accounting information acquisition, processing, reporting, and interpretation. Income statements, balance sheets, statements of cash flow, and statements of stockholders' equity and their related accounts explained from an information content perspective. Prerequisite: General Studies Math. Business majors and minors should take MAT 112 or higher.ACC 202 Introductory Managerial Accounting (3) F, Sp, Su.
An introduction to managerial accounting for users of managerial accounting information. Managerial accounting's functions, uses, users, and behavioral implications. Cost accounting concepts and strategic cost management. Budgeting and profitability analysis. Responsibility accounting and performance assessment. Prerequisite: ACC 201.ACC 302 Small Business Accounting (3) F. Introduces those who want to start small businesses to the process of accounting. Presents standard accounting concepts but with a special focus on practices used by new and small businesses. Topics especially helpful to small businesses that are included in this course include cash accounting, payroll and payroll taxes, petty cash and banking procedures, record keeping for small business tax payment and computerized accounting methods. Prerequisites: Completion of the Junior Core (or concurrent enrollment in any Junior Core courses not yet taken).
ACC 330 Intermediate Accounting I (3) F, Sp. Analysis and interpretation of fundamental processes, assets, and equity values with related revenue and expense aspects. Prerequisites: Completion of Junior Core (or concurrent enrollment in any Junior Core courses not yet taken).
ACC 331 Intermediate Accounting II (3) F, Sp. Continuation of the critical study of balance sheet accounts and intensive analysis of financial statements. Prerequisites: ACC 330, completion of Junior Core and admission to the business program.
ACC 332 Accounting Systems and Control (3) F, Sp. A survey of computerized accounting systems design, including flowcharting. An analysis of internal controls over the computer process including administrative, operational, documentation, and security controls. This course also illustrates advanced computerized accounting techniques applicable to the financial, cost and auditing areas. Prerequisites: ACC 330.
ACC 333 Cost Accounting (3) F, Sp. Cost accounting procedures with emphasis on the basic theory and procedures of allocating materials, labor, and manufacturing expenses in job order and process cost systems, including standard costing, variance analysis, and c-v-p analysis. Prerequisites: Completion of Junior Core (or concurrent enrollment in any Junior Core courses not yet taken).