| 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 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. |
