Study of financial accounting processes, theory and principles. Includes analysis of financial statements and financial reporting issues. This course is approved for offering in a distance learning format. Pre/Co-Requisites: ACC 202 or ACC 255.

Continuation of ACC 301. Course includes in-depth study of special reporting issues related to financial accounting. Prerequisites: ACC 301; and admission to Professional Business Studies or listed on signed major or minor.

Basic concepts of federal income taxation, emphasizing individual taxpayers. Tax law covering taxable and excludable income, deductions, basis, tax-free exchanges, capital gains and losses, tax credits, deferral of tax, and depreciation. Prerequisites: 56 semester hours completed; admission to Professional Business Studies or listed on signed major or minor. Recommended: ACC 202 or 255.

Accumulation and use of cost accounting information for planning and controlling. Process, job order, and standard cost systems. Prerequisites: ACC 202 or 255; STA 282 or 382; 56 semester hours completed; admission to Professional Business Studies or listed on signed major or minor.

Study of accounting systems and business processes; internal control frameworks and regulation; current accounting technology. Prerequisites: Tier 2 admission to Professional Business Studies or listed on signed major or minor. Pre/Corequisites: ACC 255 and 301.