ACC 3010 Introduction to Financial Accounting Cr. 3

Theory and practical applications of financial accounting principles; preparation and evaluation of financial statements and the items that make up these statements using real-world examples. Use of the language of business to communicate financial information about business enterprises. This course satisfies Society of Actuaries Validation by Educational Experience (VEE) in Accounting and Finance when taken with FIN 3290 with a B- or better in each course. Offered Every Term.

Prerequisites: BA 2300 with a minimum grade of C

ACC 3020 Introduction to Managerial Accounting Cr. 3

Basic terms and concepts used in managerial accounting: cost behavior; cost-volume profit analysis; business planning and accounting controls; and how accounting information in managerial decision making. Offered Every Term.

Prerequisites: ACC 3010 with a minimum grade of C, ECO 2010 with a minimum grade of C, and BA 2300 with a minimum grade of C

ACC 4500 Business Co-op Assignment Cr. 0

Must be elected by Professional Development Co-operative Program students during work semester. Offered for S and U grades only. No credit toward degree. Opportunity to put theory into practice on the job. Students will normally be assigned to cooperating business organizations for internship periods of one semester. Offered Every Term.

Restriction(s): Enrollment limited to students in the School of Business.

Equivalent: FIN 4500, MGT 4500, MKT 4500

ACC 5100 Intermediate Financial Accounting I Cr. 3

Accounting principles for preparing complete set of financial statements; how accounting meets the needs of various external users. Theories and practices of external financing of external financial reporting for organizations. Valuation and accounting for assets: cash, receivables, and inventory. Offered for undergraduate credit only. Offered Every Term.

Prerequisites: ACC 3010 with a minimum grade of C and ACC 3020 with a minimum grade of C

Restriction(s): Enrollment is limited to Undergraduate level students; enrollment limited to students in the School of Business.

ACC 5110 Intermediate Financial Accounting II Cr. 3

Continuation of ACC 5100. Theories and practices underlying external financial reporting for organizations. Valuation of and accounting for specific items on the balance sheet, including property, plant and equipment, intangible assets, current and long-term liabilities, stockholders' equity, investments, income measurement concepts and issues. Offered for undergraduate credit only. Offered Every Term.

Prerequisites: ACC 5100 with a minimum grade of C

Restriction(s): Enrollment is limited to Undergraduate level students; enrollment limited to students in the School of Business.

ACC 5115 Intermediate Financial Accounting III Cr. 3

Continuation of ACC 5110. Complex financial reporting topics, such as securities, earnings per share, income taxes, pensions, leases, changes and errors, disclosure issues. Cases used to integrate concepts studied in managerial, systems, and tax accounting courses in this capstone course. Offered for undergraduate credit only. Offered Every Term.

Prerequisites: ACC 5110 with a minimum grade of C

Restriction(s): Enrollment is limited to Undergraduate level students; enrollment limited to students in the School of Business.

ACC 5120 Advanced Accounting Cr. 3

Theories and practical applications of financial accounting: as learned in intermediate accounting courses; focus on accounting of consolidation and combination of business entities; accounting for foreign currency transactions; and interim and segment reporting. Offered for undergraduate credit only. Offered Winter.

Prerequisites: ACC 5110 with a minimum grade of C

Restriction(s): Enrollment is limited to Undergraduate level students; enrollment limited to students in the School of Business.

ACC 5130 Accounting Systems Design and Control Cr. 3

Implementation of accounting systems in a computer-intensive business environment; methods for developing and documenting Accounting Information Systems (AIS); hands-on use of enterprise resource planning software package for accounting functions. Offered for undergraduate credit only. Offered Every Term.

Prerequisites: ACC 5100 with a minimum grade of C and ISM 3630 with a minimum grade of C

Restriction(s): Enrollment is limited to Undergraduate level students; enrollment limited to students in the School of Business.

ACC 5160 Managerial Accounting Cr. 3

Focus on management accountant as integral part of the management team. Analyzing, managing, and accounting for costs; relevance of cost management in manufacturing firms and other types of organization; solving homework problems by application of concepts covered in textbook and lectures. Offered for undergraduate credit only. Offered Every Term.

Prerequisites: ACC 3020 with a minimum grade of C

Restriction(s): Enrollment is limited to Undergraduate level students; enrollment limited to students in the School of Business.

ACC 5170 Introduction to Taxation: Individuals Cr. 3

Introduction to taxation, tax research, and tax planning. Fundamental elements of individual taxation; how individuals and business owners benefit from an understanding of tax law. Offered for undergraduate credit only. Offered Every Term.

Prerequisites: ACC 3010 with a minimum grade of C and ACC 3020 with a minimum grade of C

Restriction(s): Enrollment is limited to Undergraduate level students; enrollment limited to students in the School of Business.

ACC 5180 Governmental and Not-for-Profit Accounting Cr. 3

Theory and practical applications of accounting for governmental and not-for-profit organizations, and how they differ from for-profit entities. Technical accounting issues and management and regulatory issues for both state and local governments and for other governmental and non-governmental not-for-profit entities. Course is preparation for governmental and not-for-profit portion of the CPA examination. Offered for undergraduate credit only. Offered Every Term.

Prerequisites: ACC 5110 with a minimum grade of C

Restriction(s): Enrollment is limited to Undergraduate level students; enrollment limited to students in the School of Business.

ACC 5200 ERP Systems: Concepts and Practice Cr. 3

Discusses the role and function of ERP systems within organizations; analyzes the major business processes in their organization and their implementation using ERP software; provides hands-on use of ERP tools for transaction processing and decision support; and describes the use of ERP systems for customer relationship management (CRM), supply chain management (SCM), and electronic commerce. Offered for undergraduate credit only. No credit after former ISM 5200. Offered Winter.

Prerequisites: ACC 3010 with a minimum grade of C, ACC 3020 with a minimum grade of C, and ISM 3630 with a minimum grade of C

Restriction(s): Enrollment is limited to Undergraduate level students; enrollment limited to students in the School of Business.

Course Material Fees: $117

Equivalent: TIS 5200

ACC 5210 Blockchain Fundamentals for Accounting and Business Cr. 3

Introduces blockchain, which is a public, transparent, secure, immutable and distributed ledger. Blockchains can be used to record and transfer any digital asset, not just currency. Progressing from a detailed study of how blockchain works in Bitcoin; this course also discusses alternative blockchain platforms; potential uses of blockchain in accounting, other areas of business, and society; and this technology's potential impact on accounting systems, business transactions, financial services, government, and banking management. This course is taught completely online. No credit after former ISM 5210. Offered Spring/Summer.

Prerequisite: ACC 3010 with a minimum grade of C and ACC 3020 with a minimum grade of C

Equivalent: TIS 5210

ACC 5220 Data Analytics and Technologies for Accounting Cr. 3

This course is designed to deepen students’ comprehension of information systems' technical aspects and essential analytical skills for accountants. It emphasizes the role of data in various fields, aiding managerial decisions via high-quality analytics. Covering the complete data analytics cycle—from data collection, quality maintenance, to execution, and presentation—students will learn to extract, transform, and load (ETL) data from databases and explore relevant analytics. Hands-on examples and cutting-edge software used in accounting and data science will be employed. Offered Every Term.

Prerequisite: ACC 5110 with a minimum grade of C and ACC 5160 with a minimum grade of C

ACC 5250 Introduction to Internal Auditing Cr. 3

Theory of internal auditing and how it relates to the CPA audit and the audit committee. Offered for undergraduate credit only. Offered Winter.

Prerequisites: ACC 3010 with a minimum grade of C and ACC 3020 with a minimum grade of C

Restriction(s): Enrollment is limited to Undergraduate level students.

ACC 5270 Introduction to Taxation: Business Entities Cr. 3

Builds on basic U.S. tax concepts learned in ACC 5170. Taxation of corporations, S corporations, partnerships, estates and trusts. Accounting for income taxes on financial statements, taxation of corporate reorganizations and liquidations, basic multi-state and multi-national taxation principles, and transfer taxes and wealth planning. Offered for undergraduate credit only. Offered Fall, Winter.

Prerequisites: ACC 5170 with a minimum grade of C

Restriction(s): Enrollment is limited to Undergraduate level students; enrollment limited to students in the School of Business.

ACC 5890 Internship in Accounting or Tax Practice Cr. 3

Student performs assigned tasks and responsibilities in a professional manner under supervision of host-employer for minimum 160 hours during the semester, abiding by the rules and regulations established by the employer and expected of all employees; student must satisfactorily complete all course requirements outlined in the internship program for the School of Business Administration. Offered for undergraduate credit only. Offered Every Term.

Restriction(s): Enrollment is limited to Undergraduate level students; enrollment limited to students in the School of Business.

ACC 5990 Directed Study in Accounting Cr. 1-3

Research conducted under supervision of full-time faculty member in an area of special interest to student and faculty member. Offered for undergraduate credit only. Offered Every Term.

Restriction(s): Enrollment is limited to Undergraduate level students; enrollment limited to students in the School of Business.

Repeatable for 6 Credits

ACC 5996 Auditing, Assurance and Attestation Cr. 3

Principles and procedures used by public accountants in examination of financial statements of companies and other organizations; issuing an independent opinion; professional standards and responsibilities of the certified public accountant. Offered Every Term.

Prerequisites: ACC 5115 with a minimum grade of C (may be taken concurrently) and BA 3400 with a minimum grade of C

Restriction(s): Enrollment is limited to Undergraduate level students; enrollment limited to students in the School of Business.

BLW 2510 Business Law I Cr. 3

Introduction to the domestic and international legal systems as they relate to business. Impact of the legal environment on management decision-making and the legal and ethical implications of contracts and sales, including product liability. No credit after ACC 2510. Offered Every Term.

Restriction(s): Enrollment is limited to Undergraduate level students.

BLW 5190 Business Law II Cr. 3

Legal, ethical and managerial implications of various forms of organizing and operating a business; corporations, partnerships, limited liability companies, sole proprietorships. Negotiable instruments and the banking system; agency and professional liability. Offered for undergraduate credit only. Offered Winter.

Prerequisites: BLW 2510 with a minimum grade of C

Restriction(s): Enrollment is limited to Undergraduate level students; enrollment limited to students in the School of Business.