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Accounting (ACC) Course Descriptions

Department of Accounting, College of Business


ACC 2003  Foundations of Accounting
(3-0) 3 hours credit.
A study of accounting as the language of business. The focus is on the use of accounting information for decision making. This course is designed for nonbusiness majors and cannot be applied toward a degree in the College of Business.

ACC 2013  Principles of Accounting I [TCCN: ACCT 2301.]
(3-0) 3 hours credit.
An introduction to business external financial reporting designed to create an awareness of the accounting concepts and principles used in preparing the three basic financial statements: the income statement, balance sheet, and statement of cash flow. The course is designed for all business students, whether future users or preparers of accounting information.

ACC 2033  Principles of Accounting II [TCCN: ACCT 2302.]
(3-0) 3 hours credit. Prerequisite: ACC 2013.
An introduction to the determination, development, and uses of internal accounting information needed by business management to satisfy customers while controlling and containing costs. The course is designed for all business students, whether future users or preparers of accounting information.

ACC 3023  Intermediate Accounting I
(3-0) 3 hours credit. Prerequisites: A grade of “C-” or better in both ACC 2013 and ACC 2033, successful completion of the Principles of Accounting Competency Exam (refer to Department of Accounting Web site), and declared major in the College of Business or department approval.
An in-depth study of promulgated accounting theory and concepts with an emphasis on corporate financial accounting and reporting, with a focus on U.S. GAAP, and exposure to International Financial Reporting Standards (IFRS).

ACC 3033  Intermediate Accounting II
(3-0) 3 hours credit. Prerequisites: A grade of “C-” or better in ACC 3023 and declared accounting major or department approval.
A continuation of the in-depth study of promulgated accounting theory and concepts with an emphasis on corporate financial accounting and reporting, with a focus on U.S. GAAP, and exposure to International Financial Reporting Standards (IFRS).

ACC 3043  Federal Income Taxation
(3-0) 3 hours credit. Prerequisites: A grade of “C-” or better in ACC 3023 and declared accounting major or department approval.
A conceptual introduction to the U.S. federal income tax system. Concepts include gross income, statutory deductions, property transactions, and computation of tax liabilities.

ACC 3113  Accounting Information Systems
(3-0) 3 hours credit. Prerequisites: ACC 2033 with a grade of “C-” or better, IS 3003, and declared accounting major or department approval.
A study of database management systems as they relate to the accounting function. Topics include database design and applications that focus on accounting, including the entity-relationship model, data modeling, object-oriented design, and database management.

ACC 3123  Cost Analysis
(3-0) 3 hours credit. Prerequisites: A grade of “C-” or better in ACC 2033 and declared accounting major or department approval.
A study of internal accounting information generation with an emphasis on cost accounting tools to develop, implement, and evaluate strategy; cost accounting methods to determine product cost; and cost management concepts and procedures for making business decisions.

ACC 3433  Introduction to Digital Forensics for Accounting
(3-0) 3 hours credit. Prerequisites: A grade of “C-” or better in both ACC 3023 and ACC 3113, and declared accounting major or department approval.
This course provides a multidisciplinary overview of digital forensics and high-technology crime involving computers for accounting. Students will gain experience understanding what types of digital evidence often exist in support of criminal and civil investigations as well as sensitive business matters, such as employment disputes, financial fraud, intellectual property theft, and other matters affecting accounting managers. This course examines evidence preservation as well as the legal and ethical issues surrounding the collection and analysis of digital evidence. (Same as IS 3433. Credit cannot be earned for both ACC 3433 and IS 3433.)

ACC 3503  Introduction to Information Assurance for Accounting
(3-0) 3 hours credit. Prerequisites: A grade of “C-” or better in both ACC 3023 and ACC 3113, and declared accounting major or department approval.
This survey course presents common ways that hackers attack a network and how to defend against the attacks for accounting. It will also include related subjects such as how to protect data, encryption, physical security, and hiding data. The course is a “hands-on” class, and students will gain experience with readily available software packages. (Same as IS 3503. Credit cannot be earned for both ACC 3503 and IS 3503.)

ACC 4013  Principles of Auditing
(3-0) 3 hours credit. Prerequisites: A grade of “C-” or better in both ACC 3033 and ACC 3113, and declared accounting major or department approval.
A study of the topic of auditing oriented toward primarily the financial auditing standpoint. The course focuses on the concepts and procedures of auditing applied to the audit of financial statements. Topics also covered include professional ethics, accounting and review services, and the public accounting profession.

ACC 4103  Business Process Management and Control
(3-0) 3 credit hours Prerequisites: ACC 3113 with a grade of “C-” or better and IS 3003.
A study of business processes that support an organization and how they are controlled. This course contributes to the student’s understanding of how key business processes are managed, controlled and integrated in enterprise resource planning systems. SAP will be used to illustrate the concepts discussed in the class. (Same as IS 4103. Credit cannot be earned for both ACC 4103 and IS 4103.)

ACC 4153  Introduction to Business Entities Taxation
(3-0) 3 hours credit. Prerequisites: A grade of “C-” or better in both ACC 3033 and ACC 3043, and declared accounting major or department approval.
An introduction to the fundamental concepts of the U.S. federal income tax system as it applies to entities other than individuals. Topics include the formation, income taxation, and liquidation of corporations and flow through entities. (Formerly titled “Federal Income Taxation II.” Credit cannot be earned for both.)

ACC 4163  Contemporary Issues in Accounting Practice
(3-0) 3 hours credit. Prerequisite: A grade of “C-” or better in all preceding accounting courses; must be taken during the final semester in the undergraduate program.
A study of corporate valuation, financial statement analysis, and other advanced topics in accounting practice.

ACC 4911-3  Independent Study
1 to 3 hours credit. Prerequisites: MGT 3003, taken semester of graduation, and permission in writing from the instructor, the Department Chair, and the Dean of the College of Business. See the College of Business Undergraduate Advising Center for the required forms.
Independent reading, research, discussion, and/or writing under the direction of a faculty member. May be repeated for credit, but not more than 6 semester credit hours of independent study, regardless of discipline, will apply to a bachelor’s degree.

ACC 4933  Internship in Accounting
3 hours credit. Prerequisites: 12 semester credit hours of upper-division accounting courses including ACC 3033, an overall 3.0 grade point average, a 3.0 grade point average in upper-division accounting courses, and permission in writing from the instructor, the Department Chair, and the Dean of the College of Business. See the College of Business Undergraduate Advising Center for required forms.
Provides students with on-the-job training in public, industry, not-for-profit, or governmental accounting units. ACC 4933 may be completed only once for undergraduate degree credit. Credit cannot be earned for both ACC 4933 and ACC 4963.

ACC 4951-3  Special Studies in Accounting
(1-0, 2-0, 3-0) 1 to 3 hours credit. Prerequisite: Consent of instructor.
An organized course offering the opportunity for specialized study of accounting topics not normally or not often available as part of the regular course offerings. ACC 4953 may be completed only once for degree credit.

ACC 4963  Accounting Practicum
(2-3) 3 hours credit. Prerequisites: ACC 3023 with a grade of “C-” or better, at least 15 semester credit hours of upper-division accounting courses, and permission of the instructor and Department Chair.
A lecture and laboratory course in which students use technology and procedures encountered in accounting practice. ACC 4963 may be completed only once for undergraduate degree credit. Credit cannot be earned for both ACC 4963 and ACC 4933. (Formerly titled “Experiential Laboratory in Accounting.”)

ACC 4993  Honors Thesis
3 hours credit. Prerequisite: Enrollment limited to students applying for Honors in Accounting (see page 32).
Supervised research and preparation of an honors thesis. May be repeated once for credit with advisor’s approval. No more than 3 semester credit hours can apply toward accounting major requirements.

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