ACC 200 Special Topics in Accounting

Current topics dealing with ongoing facets of accounting.

Credits: 1 to 3
Subject: Accounting
Department: Major-Payton Schl of Business

ACC 201 Accounting & Budgeting

An introduction to accounting information and the basic accounting cycle. Techniques of accounting for business transactions, preparation and interpretation of financial statements for internal control and external reporting and for use in making sound business decisions, forecasting and budgeting methods. May not be substituted for ACC 203 or 204.

Credits: 3
Subject: Accounting
Department: Major-Payton Schl of Business

ACC 203 Accounting Principles I

Develops an understanding of basic principles and procedures of accounting including account definition, classification, worksheet preparation, and generation of financial statements.

Credits: 3
Subject: Accounting
Department: Major-Payton Schl of Business

ACC 204 Accounting Principles II

Develops an understanding of basic principles and procedures of accounting including account definition, classification, worksheet preparation, and generation of financial statements. This is a continuation of ACC 203. (Prerequisite: ACC 203)

Credits: 3
Subject: Accounting
Department: Major-Payton Schl of Business

ACC 205 Financial Accounting

Focus on the financial aspects of accounting, financial statements, and applications. Emphasis is placed on three forms of business organization

Credits: 3
Subject: Accounting
Department: Major-Payton Schl of Business

ACC 206 Managerial Accounting

Introduces concepts in analyzing and interpreting accounting information in product and service costing and the application of this information and statements in management planning, control, and decision-making

Credits: 3
Subject: Accounting
Department: Major-Payton Schl of Business

ACC 303 Intermediate Accounting I

Comprehensive review of accounting principles with detailed study of balance sheets; accounting statements analysis. (Prerequisite: ACC 204)

Credits: 3
Subject: Accounting
Department: Major-Payton Schl of Business

ACC 304 Intermediate Accounting II

Comprehensive review of accounting principles with detailed study of balance sheets; accounting statements analysis. This is a continuation of ACC 303. (Prerequisite: ACC 303)

Credits: 3
Subject: Accounting
Department: Major-Payton Schl of Business

ACC 305 Intermediate Accounting III

Includes in-depth coverage of selected accounting topics, including, but not limited to, deferred income taxes, accounting for pension costs, cash flow statements, capitalized leases, and financial statements analysis. (Prerequisite: ACC 304)

Credits: 3
Subject: Accounting
Department: Major-Payton Schl of Business

ACC 313 Income Tax Planning Ind & Bus

This course reviews federal tax law and explains income tax fundamentals for individuals, businesses, and trusts and estates. Topics include income tax fundamentals, AMT, tax reduction techniques, property transactions and passive activity, and charitable contributions and deductions. Prerequisite: ACC 204

Credits: 3
Subject: Accounting
Department: Major-Payton Schl of Business