| ACCA 2301 | Prin. of Accounting I |
ACCA 2301 (ACCT 2301) Principles of Accounting I (3-0). Accounting concepts and their application in transaction analysis and financial statement preparation; analysis of financial statements; and asset and equity accounting in proprietorships partnerships and corporations. Equivalent courses: ACC 2330 (through summer 2014); ACC 2301 (through summer 2022) |
| ACCA 2302 | Prin. of Accounting II |
ACCA 2302 (ACCT 2302) Principles of Accounting II (3-0). Accounting concepts and their application in transaction analysis and financial statement preparation; analysis of financial statements; and asset and equity accounting in proprietorships partnerships and corporation. Introduction to cost behavior budgeting responsibility accounting cost control and production costing. Prerequisite: ACC 2301, or ACC 2330, or ACCA 2301. Equivalent courses: ACC 2331 (through Summer 2014); ACC 2302 (through Summer 2022) |
| ACCA 3332 | Cost Accounting |
ACCA 3332 Cost Accounting (3-0). The study of cost accounting fundamentals, the purpose of cost accounting-primarily product costing and planning and control; various methods of attaining these goals, such as job order costing, process costing, budgeting, standard costs, profit-cost volume relationships, analysis of variances, contribution approach, relevant costs, and inventory control. Prerequisite: ACC/ACCA 2302, or ACC 2331. Equivalent courses: ACCT 4308 (through Summer 2021); ACC/ACCT 3332 (through Summer 2022). |
| ACCA 3334 | Gov & NPO Accounting |
ACCA 3334 Governments and Not-for-Profit Accounting (3-0). In this course students study the concepts and techniques of fund accounting and financial reporting for government and not-for-profit agencies including state and local governments universities hospitals and other public sector organizations. Prerequisite: ACC/ACCA 2302. Equivalent courses: ACC 3334 (through Summer 2022) |
| ACCA 4330 | Principles of Taxation |
ACCA 4330 Principles of Taxation (3-0). Principles of taxation with emphasis upon federal income tax as it applies to individuals. Prerequisite: ACC 2331, or ACC/ACCA 2302. Equivalent courses: ACC 4330 (through summer 2022), ACCR 4330. |
| ACCA 4334 | Acct Information Systems |
ACCA 4334 Accounting Information Systems (3-0). Use of the computer in the processing of business transactions analysis of accounting information and in auditing. (Various) Prerequisites: ACC/ACCA 3331, and ACC 4333. Equivalent courses: ACC 4334 (through Summer 2022) |
| ACCA 5301 | Accounting Basics |
ACCA 5301 Accounting Basics (3-0). This is a leveling course for the MBA Program to prepare students for ACCA\ACCR 5307 Accounting for Managers. Students will learn the basic concepts and principles of accounting along with their application in transaction analysis; financial statement preparation; analysis of financial statements; along with asset and equity accounting in proprietorships, partnerships, and corporations. Introduction to cost behavior, budgeting responsibility, accounting cost control, and production costing. Credit will not be awarded if the student has already taken ACCA 2301, ACCA 2302 and ACCA 3332 or their equilvalent. |
| ACCA 5307 | Accounting for Management |
ACCA 5307 Accounting for Management (3-0). This course encompasses the study of accounting as related to problems of making business decisions. Readings, cases and problems dealing with accounting concepts; budgeting and cost control, use of accounting data in planning operation and policy formulation. |
