Basic concepts and principles of accounting. Overview of accounting cycle from a building block approach. No credit if credit has been earned in ACC 201. Does not count on major or minor in College of Business Administration.

Students gain an understanding of the accounting system used to develop financial statements. The emphasis is on interpreting financial data used in business decision making. Recommended: completion of MTH 105.

Students gain an understanding of how the information provided by an accounting information system is used for managerial decision making. Prerequisite: minimum grade of C- in ACC 201.

Basic concepts and principles of an accounting process used to develop financial reports and make management decisions for businesses and other entities. Prerequisite: MTH 105.

Overview of how a business functions through the generation and interpretation of accounting data. Prerequisite: MTH 107 or placement into MTH 130 or MTH 217.

Managerial decision-making methods using accounting and financial information and includes application of concepts to integrated study of business problems. Prerequisite: ACC 250 or ACC 201.

Study of financial accounting processes, theory and principles. Includes analysis of financial statements and financial reporting issues. Pre/Co-Requisites: ACC 202 or 255.

Continuation of ACC 301. Course includes in-depth study of special reporting issues related to financial accounting. Prerequisites: ACC 301; admission to the BSBA Degree; if not earning a BSBA Degree, course listed on a declared major or minor.

Basic concepts of federal income taxation, emphasizing individual taxpayers. Tax law covering taxable and excludable income, deductions, tax credits, property transactions, depreciation, sources of tax law, and tax research. Prerequisites: ACC 250 or ACC 201.

Accumulation and use of cost accounting information for planning and controlling. Process, job order, and standard cost systems. Prerequisites: ACC 202 or ACC 255; STA 282QR or STA 382QR; 56 semester hours completed; Admission to the BSBA Degree; if not earning a BSBA Degree, course listed on a declared major or minor.

Study of accounting systems and business processes; internal control frameworks and regulation; current accounting technology. This course may be offered in an online format. Prerequisites: Admission to the BSBA Degree; if not earning a BSBA Degree, course listed on a declared major or minor. Pre/Co-requisites: ACC 255 and ACC 301.

Full time, on-the-job work experience for one or more semesters in industry, government, or public accounting arranged through departmental internship/co-op supervisor. CR/NC only. Prerequisites: 6-12 hours of accounting depending upon the program entered; overall GPA of 3.0; accounting GPA of 3.2; acceptance by program supervisor; 56 semester hours completed; Admission to the BSBA Degree; if not earning a BSBA Degree, course listed on a declared major or minor.

Directed reading or research on an approved topic. Not more than 3 credits for ACC 491 may count toward accounting major. Prerequisites: permission of instructor; 86 semester hours completed; Admission to the BSBA Degree; if not earning a BSBA Degree, course listed on a declared major or minor.

Incorporate investments and consolidated statements, purchases, and goodwill, segment reporting, interim reporting, partnerships, foreign operations, and fund accounting. Prerequisites: ACC 301, ACC 302; Admission to the BSBA Degree; if not earning a BSBA Degree, course listed on a declared major or minor.

Formation, operation, and distributions of corporations, partnerships, Subchapter S corporations and LLCs. Prerequisites: ACC 311; Admission to the BSBA Degree; if not earning a BSBA Degree, course listed on a declared major or minor or Graduate status. 

Principles and techniques of accounting data analysis and profit- planning, measurement, evaluation, and control for management. Prerequisites: ACC 321; Admission to the BSBA Degree; if not earning a BSBA Degree, course listed on a declared major or minor or Graduate status. 

A study of assurance services offered by professional services firms with major emphasis on the traditional auditing concepts and procedures. Prerequisite: ACC 302. Pre/Co-requisite: ACC 370.

The study of financial fraud and the methods of fraud detection, investigation, and prevention. Prerequisites: ACC 255; MKT 304 or MKT 301.

Accounting principles and procedures for governmental units and various nonprofit organizations. Prerequisites: ACC 301; ACC 302; Admission to the BSBA Degree; if not earning a BSBA Degree, course listed on a declared major or minor or Graduate status. 

Applied technology course focusing on converting data into accounting information using current analysis tools and techniques. Prerequisites: ACC 301, BUS 321; 56 semester hours completed; Admission to the BSBA Degree; if not earning a BSBA Degree, course listed on a declared major or minor; or graduate standing.

Advanced topics in accounting. Not more than 3 credits for 597 count toward accounting major, minor, or concentration. Prerequisites: permission of instructor; 56 semester hours completed; Admission to the BSBA Degree; if not earning a BSBA Degree, course listed on a declared major or minor.