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.