This course is an introduction to the terminology, quantitative and qualitative analysis, application and integration of financial knowledge. It encompasses financial understanding and reasoning among individuals, groups and societies. The course will concentrate on the theory and application of financial communication systems and information flow as a determinant in resource allocation. Coverage will include: nature of assets, liabilities and equity; the recording and reporting cycle; internal controls; and, international financial reporting standards (IFRS). Students will be exposed to computer applications, cooperative learning, ethical issues and will develop communication skills. Accounting and Finance majors may take the course as freshmen. All other majors must have earned at least 24 credits before taking this course.
Undergraduate Courses
Course Delivery DEFINITIONS:
- Online Courses: In online teaching, 100% of instruction takes place online via Canvas and with supplemental platforms like Zoom. There are two types of online courses: asynchronous and synchronous.
- Asynchronous online: Course is fully online, with lessons, assignments, and activities posted in Canvas with due dates. Students complete coursework, engage in discussions, etc., based upon their own schedules, but are required to meet posted deadlines.
- Synchronous online: Online course that includes real-time class meetings using technology (e.g. Zoom). The number of required meetings varies based upon the particular class, but meetings take place during the scheduled class times. Faculty will inform students of the schedule for real-time meetings in their courses.
- Hybrid Courses: Hybrid courses combine both in-person, on-campus meetings with online instruction. All face-to-face activities take place during the regularly-scheduled meeting times in the rooms assigned on the course listing. The number of in-person meetings varies by course. Faculty will notify students of the exact meeting schedule for their courses.
If your class is not listed as online or hybrid, it will meet fully face-to-face following the noted class schedule.
This course is an introduction to the terminology, quantitative and qualitative analysis, application and integration of financial knowledge. It encompasses financial understanding and reasoning among individuals, groups and societies. The course will concentrate on the theory and application of financial communication systems and information flow as a determinant in resource allocation. Coverage will include: nature of assets, liabilities and equity; the recording and reporting cycle; internal controls; and, international financial reporting standards (IFRS). Students will be exposed to computer applications, cooperative learning, ethical issues and will develop communication skills. Accounting and Finance majors may take the course as freshmen. All other majors must have earned at least 24 credits before taking this course.
This course is an introduction to the terminology, quantitative and qualitative analysis, application and integration of financial knowledge. It encompasses financial understanding and reasoning among individuals, groups and societies. The course will concentrate on the theory and application of financial communication systems and information flow as a determinant in resource allocation. Coverage will include: nature of assets, liabilities and equity; the recording and reporting cycle; internal controls; and, international financial reporting standards (IFRS). Students will be exposed to computer applications, cooperative learning, ethical issues and will develop communication skills. Accounting and Finance majors may take the course as freshmen. All other majors must have earned at least 24 credits before taking this course.
This course is an introduction to the basic terminology, principles and conceptual framework of the managerial information needs for collective decision processes of individual firms and societies at large. Students will study managerial applications related to resource allocation involving planning and controlling business operations, analyzing and interpreting of cost behavior and assessing performance. Students will be introduced to time value of money concepts and use software for basic quantitative and qualitative analysis for business decisions. Students will study the use of managerial information to review and enhance organizational behaviors within an ethical decision framework. Accounting and Finance majors may take the course as freshmen. All other majors must have earned at least 24 credits before taking this course. Prerequisite: ACC 121.
This course is an introduction to the basic terminology, principles and conceptual framework of the managerial information needs for collective decision processes of individual firms and societies at large. Students will study managerial applications related to resource allocation involving planning and controlling business operations, analyzing and interpreting of cost behavior and assessing performance. Students will be introduced to time value of money concepts and use software for basic quantitative and qualitative analysis for business decisions. Students will study the use of managerial information to review and enhance organizational behaviors within an ethical decision framework. Accounting and Finance majors may take the course as freshmen. All other majors must have earned at least 24 credits before taking this course. Prerequisite: ACC 121.
This course provides an in-depth and critical examination of accounting theory, concepts and regulation. Generally accepted accounting principles (GAAP) will be examined as they relate to financial statement preparation, asset valuation and related income determination. Emphasis will be on applicable accounting pronouncements and convergence with international financial reporting standards (IFRS). The course will involve a research component using the FASB codification database, ethical considerations, cooperative learning, case analysis, and communication skills. Computer literacy is assumed. Prerequisites: ACC 121, ACC 122.
This course continues the in-depth and critical examination of accounting theory, concepts and regulation. Generally accepted accounting principles (GAAP) will be examined as they relate to financial statement preparation, fixed assets, intangibles, liabilities, owner equity, earnings per share and investments. Emphasis will be on applicable accounting pronouncements and convergence with international financial reporting standards (IFRS). The course will involve a research component using the FASB Codification database, ethical considerations, cooperative learning, case analysis, and communication skills. Computer literacy is assumed. Prerequisite: ACC 221.
This course concludes the in-depth and critical examination of accounting theory, concepts and regulation. Generally accepted accounting principles (GAAP) will be examined as they relate to financial statement preparation and disclosure, revenue recognition, long-term construction contracts, deferred taxes, pensions, leases, accounting changes, interim reporting and financial analysis. Emphasis will be on applicable accounting pronouncements and convergence with international financial reporting standards (IFRS). The course will involve a research component using the FASB Codification database, ethical considerations, cooperative learning, case analysis, and communication skills. Computer literacy is assumed. Prerequisite: ACC 322.
This course includes a study of the concepts of U.S. income tax laws and their impact on decision-making, individual behavior, business activity, and society in general. The topics developed include: an understanding of the evolution of taxation concepts and the system employed in the United States, as well as the role of taxation as a source of revenue and a device to meet other governmental goals or objectives; an understanding of the concept of taxable income; an introduction to tax research. Basic provisions as they relate to gross income, deductions, credits and classification are discussed. Includes a designated accounting research component. (L10)
The VITA program is a Volunteer Income Tax Assistance program. This course offers the practical application of individual tax law through volunteer community service. Students will prepare Federal and state income tax returns for low-income individuals and families, developing and using technical and interpersonal skills in the process. The course will involve informational meetings and IRS-designated training and certification. Students will also have the chance to network with leaders from the various local community-based organizations that sponsor and run the VITA program. This course is allowed to be repeated for additional credit in subsequent semesters.
Open to all students Class meets on 01/24/2020 and 04/17/2020
This course emphasizes the philosophy, ethics and environment of the auditing profession and the attest function. An analytical framework for auditing is presented which includes auditing standards, professional conduct, legal liability and audit risk. The auditor's decision process in evaluating internal controls, materiality, audit sampling and accumulating evidence for the audit is presented. Other attestation and assurance services are covered. Includes a designated accounting research component. Fulfills writing-intensive requirement. Prerequisite: ACC 322.
Fraud has a significant impact on businesses and on the economy. The course will study data relating to the prevalence of fraud, its impact on organizations, and its impact on individuals. The ethical framework and models pertaining to fraud will also be studied. We will also address the responsibilities of auditors in identifying and reporting fraud. Through studies and case analyses, students will learn how frauds have been perpetrated, how they were detected, and how they could have been prevented.
Cross w/ACC 575 follows 15 week schedule NOT 11 week MBA schedule
This course is a series of workshops/events, covering; search, placement, resume writing, interviewing and networking, prior to enrolling in ACC 494 Internship.
A supervised accounting internship in organizations in the private, public, and not-for-profit sectors, this course provides students with the opportunity to gain valuable field experience in performing accounting functions while developing their networking skills and cultivating their own network of professional contacts. Application and screening interviews must be complete; contact the School of Business Internship Director for further information. (3-6 credits) Prerequisites: ACC 293 and permission of the internship director.
Class meets: 1/15/2020, 3/15/2020, 4/22/2020
Independent Study Form required