Department of Accounting

ACC 2301. Accounting in Organizations and Society.

This course introduces accounting as an information system used to support decision-making in organizations and society. Students examine how economic events are identified, recorded, classified, and reported in financial statements and how that information is used by managers, investors, creditors, and other stakeholders. Fundamental concepts of financial and managerial accounting are explored, including internal controls, cost behavior, budgeting, and performance analysis. Emphasis is placed on interpreting financial information, evaluating organizational performance, recognizing the limitations of accounting data, and applying accounting concepts to responsible decision-making.

ACC 2361. Introduction to Financial Accounting.

This course provides an introduction to the fundamental concepts and practices of financial accounting. Students learn basic accounting terminology, assumptions, principles, constraints, and ethical expectations that guide accounting in the business environment. Students are introduced to the accounting cycle. Emphasis is placed on distinguishing between accrual-basis and cash-basis accounting; analyzing and recording business transactions in accordance with U.S. GAAP; preparing adjusting entries and closing the general ledger; and preparing and interpreting major financial statements, including the income statement, balance sheet, statement of retained earnings, and statement of cash flows. Prerequisite: MATH 1315 or MATH 1319 or MATH 1329 or MATH 2417 or MATH 2471 or HON 3391 or ACT Mathematics score of 27 or better or SAT Mathematics score of 580 or better or SAT Math Section Score 600-800.

ACC 2362. Introduction to Managerial Accounting.

This course introduces the use of accounting information for planning, control, and decision-making within organizations to guide operations and support strategic goals. Students examine cost behavior, cost-volume-profit relationships, budgeting, performance evaluation, and the use of relevant costs in managerial decisions. Emphasis is placed on how managers use accounting data to support pricing, product mix, and operational choices. The course also develops an understanding of managerial accounting terminology, analytical techniques, and ethical considerations in internal business decision-making. Prerequisites: ACC 2361 and [ISAN 1325 or ISAN 1323 or CIS 1323 or AG 2390] and (MATH 1315 or MATH 1319 or MATH 1329 or MATH 2417 or MATH 2471 or HON 3391); all with a grade of "D" or better.

ACC 3305. Financial Accounting and Reporting.

This course expands upon financial accounting concepts introduced in ACC 2361 by emphasizing the use of financial accounting principles to prepare and analyze an organization’s financial statements. It also provides an in-depth study of the accounting cycle. Emphasis is placed on applying accounting guidance, preparing journal entries, preparing adjusting journal entries, preparing closing journal entries, and preparing financial statements including a balance sheet, statement of comprehensive income, statement of shareholders’ equity and statement of cash flows. Prerequisites: ACC 2361 with a grade of “C” or better and [ISAN 1325 or ISAN 1323] with a grade of "D" or better and a minimum 2.0 Overall GPA.

ACC 3308. Survey of Income Tax.

This course provides an introduction to Federal income tax provisions, concepts, and issues concerning individuals, business, and property transactions. Students examine the fundamental principles underlying gross income, exclusions, deductions, credits, property transactions, and the determination of taxable income and tax liability. Emphasis is placed on applying tax law to common individual tax situations, understanding the tax consequences of choosing various business entities, and interpreting relevant tax authority. The course also considers tax planning, compliance responsibilities, and the ethical obligations of tax practitioners and taxpayers. Prerequisite: ACC 3305 with a grade of "C" or better or ACC 3313 with a grade of "D" or better and a minimum 2.0 Overall GPA.

ACC 3313. Intermediate Accounting I.

This course provides an in-depth study of intermediate financial accounting and reporting principles, with emphasis on the recognition, measurement, valuation, and disclosure of financial statement elements in accordance with U.S. GAAP. Topics include accounting for cash, receivables, inventories, property and equipment, intangible assets, liabilities, bonds, contingencies, investments, revenues, expenses, and shareholders’ equity. Students develop skills to analyze business transactions, apply accounting standards, and prepare and interpret financial information for external reporting and decision-making purposes effectively. Prerequisite: ACC 3305 with a grade of “B” or better and a minimum 2.0 Overall GPA.

ACC 3314. Intermediate Accounting II.

This course builds advanced financial reporting skills through the measurement, recognition, and presentation of key transactions under U.S. and international standards. Students analyze revenue contracts, leases, income taxes, pensions, share-based compensation, earnings per share, and the statement of cash flows while strengthening financial statement interpretation. Emphasis is placed on applying accounting guidance, preparing journal entries, and explaining effects on financial statements. Prerequisite: ACC 3313 with a grade of “B” or better and a minimum 2.0 Overall GPA.

ACC 3323. Data Analytics for Accounting.

This course introduces the application of data analytics in accounting. Students develop an analytics mindset by learning to frame business problems, identify needed data transformations, obtain and prepare data, perform descriptive and basic statistical analyses, and interpret findings for professional decision-making. Using accounting and business datasets, students gain experience with data management, analysis, and visualization tools, and learn to communicate results through dashboards, reports, and other data-driven presentations in accounting and business settings. Prerequisite: ACC 3305 with a grade of "B" or better and [ANLY 2333 or QMST 2333 or MATH 2328] with a grade of "D" or better and a minimum 2.0 Overall GPA.

ACC 3363. Governmental Accounting.

This course provides an introduction to accounting and financial reporting for governmental and nonprofit organizations. Emphasis is placed on the distinctive objectives, concepts, and standards that govern accounting in the public and nonprofit sectors. Students examine fund accounting, budgetary accounting, measurement and recognition principles, and the preparation and interpretation of financial statements for state and local governments and nonprofit entities. The course also considers issues of accountability, stewardship, and the use of financial information for decision-making by managers, governing bodies, donors, and other stakeholders. Prerequisite: ACC 3313 with a grade of “B” or better.

ACC 3365. Cost/Managerial Accounting.

This course builds on concepts introduced in the Introduction to Managerial Accounting course, and provides a deeper examination of how cost information supports planning, control, and strategic decision-making. Students learn advanced costing techniques such as job order and process costing, activity-based costing, standard costing, and relevant cost analysis. It incorporates the use of data analysis tools in costing, budgeting, and variance analysis. Emphasis is placed on developing analytical and critical thinking skills, strengthening professional judgment, and applying quantitative technological methods to real-world business problems. Prerequisite: ACC 2362 with a grade of "C" or better and [ANLY 2333 or QMST 2333 or MATH 2328] with a grade of "D" or better and a minimum 2.0 Overall GPA.

ACC 3385. Accounting Systems.

This course provides an in-depth examination of how organizations design, implement, and control technology-enabled systems used to capture, process, and report accounting information in support of managerial and organizational decision making. Emphasis is placed on developing a comprehensive understanding of major business transaction cycles, the systematic documentation and analysis of transaction flows within organizations, and the evaluation of internal control frameworks and related control activities. Prerequisite: ACC 3305 or ACC 3313 with a grade of "B" or better and ISAN 3380 with a grade of "D" or better and a minimum 2.0 Overall GPA.

ACC 4313. Auditing and Internal Controls.

This course provides an examination of auditing theory and practice, with emphasis on the standards, procedures, and professional judgment used in audit engagements. Students study audit planning, risk assessment, internal control, evidence evaluation, audit sampling, analytical procedures, fraud considerations, and audit reporting. The course also examines ethical and professional responsibilities, communication by auditors, and the use of technology and data analytics to support audit processes and decision-making in financial statement audits. Prerequisite: ACC 3313 with a grade of “B” or better and ACC 3385 with a grade of "C" or better.