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Description of Courses

Back to 2009-2011 undergraduate catalog home  

ACC ACCOUNTING (Campbell School of Business)

A word about prerequisites: Most business and economics studies are profitably undertaken by students with firm grounding in liberal arts, general education (including some mathematics) and prior business courses, so many Campbell School courses have specific course or level (e.g., JS or SS) prerequisites.

201. Principles of Financial Accounting - 3-0-3
Introduction to the purposes of financial statements; the recognition, measurement and disclosure of concepts and methods underlying financial statements; and understanding of the impact of transactions on these statements. PR: ECO 110.

202. Principles of Managerial Accounting - 3-0-3
Introduction to the uses of accounting information by managers in production, service and retail businesses, with focus upon classifying, measuring and analyzing costs for decision making, budgeting and performance evaluation. PR: ACC 201.

301. Intermediate Accounting I - 3-0-3
Study of external reporting, measurement and disclosure standards, with particular attention to assets. Includes use of authoritative pronouncements in solving complex problems. PR: ACC 201 and JS.

302. Intermediate Accounting II - 3-0-3
Study of external reporting, measurement and disclosure standards, with particular attention to liabilities and shareholders' equity. Includes use of authoritative pronouncements in solving complex problems. PR: ACC 301.

311. Cost Accounting - 3-0-3
Consideration of the cost accounting methods and systems used by organizations to assist management in planning and control. Also, emphasis on short- and long-run decision making and on internal performance evaluation. PR: ACC 202 and JS.

331. Tax Topics - 3-0-3
Study of the basic features of the federal income tax system focusing upon individuals and corporations. Consideration of the effect of the tax code on business decision making. PR: ACC 201 and JS.

401. Advanced Accounting - 3-0-3
Study of mergers and acquisitions, with attention to consolidation of financial statements. Also includes study of accounting for not-for-profit organizations. May also include reporting for international companies, partnerships or other topics. PR: ACC 301.

416. Accounting Information Systems - 3-0-3
Theory and practice of contemporary accounting information systems, including related audit techniques. Topics include information-processing fundamentals; analysis, design and implementation of accounting information systems. PR: ACC 302.

420. Auditing - 3-0-3
Verification of financial statements by CPAs. Includes legal liability, ethics and assessment of risks and materiality of transactions. PR: ACC 416.

430. Contemporary Accounting Issues - 3-0-3
Analysis of trends and standards in accounting through review of the major publications of the accounting and business profession. Emphasis on the structure of accounting theory underlying the concepts of assets and income determination (FASB Conceptual Framework). PR: ACC 301 or CI.

431. Advanced Tax Topics - 3-0-3
Study of the basic features of the federal income tax system focusing on property transactions, tax credits, and taxation of business entities. Consideration of the effect of the tax code on business making and society. PR: ACC 331 and JS.

460. Special Topics in Accounting - 3-0-3
Varied content provides an opportunity for faculty and students to accommodate their interests. May be repeated once for credit as topics vary; maximum of six hours may be counted toward a degree program. PR: CI.

496. Academic Internship - 3-0-3
Student will work in a professional setting under the supervision of a faculty member who provides guidance and works with the student and on-site work supervisor to integrate work experiences and the student's educational and professional goals. Development of a learning contract. PR: ACC 301; see general provisions for academic internships in this catalog; CI.

498. Directed Study (Accounting) - 3-0-3
Advanced study or individual research in accounting. PR: JS or SS and approval of school dean; CI.

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