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Course Descriptions

 

View real-time listing of classes and sections offered.

ACC-Accounting
ACC 1150
Fundamentals of Business Math
3 Credit Hours
Prerequisite(s): MAT 0950 or equivalent

Designed for the business student as a review of mathematical principles, techniques, computations, and their applications to business problems. Topics include: checking accounts and bank reconciliations, percents, solving for the "unknown," discounts, markups and markdowns, payroll, simple interest, discounting notes, present and future value, depreciation, inventory, taxes, insurance, stocks and bonds, annuities, sinking funds, and calculator procedures. Lab access fee of $25 for computers applies. Canvas Course Mats $78/McGraw applies

ACC 1750
Applied Accounting
4 Credit Hours
Prerequisite(s): Appropriate placement scores or (ENGH 1005 or ENGL 1010 with a grade of C- or higher)

Designed for non-accounting majors in Executive Assistant and Paralegal. Provides comprehensive coverage of the accounting cycle for services and merchandising organizations. Topics include: Journalizing, posting, financial statements, closing, accounting systems, internal control, accounts receivable, accounts payable, inventory control, and payroll. Taught in a computer environment. Lab access fee of $25 for computers applies.

ACC 2010
Financial Accounting
3 Credit Hours
Prerequisite(s): ENGL 1010 or ENGH 1005 or higher with a minimum grade of C-, MAT 1000 or higher with a minimum grade of C-, or appropriate test scores.
Corequisite(s): ACC 1150 recommended if required for your degree

Teaches concepts and methods underlying preparation of financial statements utilizing generally accepted accounting principles (GAAP). Includes the accounting cycle; income determination for service and merchandising operations; and the reporting of assets, liabilities, and owner's equity for sole proprietorships and corporations. May be delivered online. Lab access fee of $25 for computers applies. Canvas Course Mats $78/McGraw applies.

ACC 2020
Managerial Accounting
3 Credit Hours
Prerequisite(s): ACC 2010

Focuses on the methods and tools used to generate information for decision making by managers within an organization and integrates decision-making throughout the course. Addresses five primary topics: determining the cost of products, services, and segments of the organization; short-term/long-term role of planning in management; the control function of management. May be delivered hybrid and/or online. Lab access fee of $25 for computers applies. Canvas Course Mats $78/McGraw applies.

ACC 2110
Principles of Accounting I
3 Credit Hours
Prerequisite(s): ENGL 1010 or ENGH 1005 or higher with a minimum grade of C-, MAT 1000 or higher with a minimum grade of C-, or appropriate test scores.

Teaches basic accounting methods and tools for business decision making. Incorporates financial and managerial accounting to provide basic understanding of generally accepted accounting principles (GAAP). Applies analytical tools to assess profitability, relevant costs, and investment decisions. Canvas Course Mats of $93/McGraw applies.

ACC 2120
Principles of Accounting II
3 Credit Hours
Prerequisite(s): ACC 2110 with a B- or higher

Teaches technical accounting concepts from both financial and managerial accounting. Includes generally accepted accounting principles (GAAP) to support understanding of the accounting cycle and financial statements. Includes managerial accounting topics such as costing methods, budget preparation, and performance evaluation tools.

ACC 2125
Introduction to the Accounting Profession
1 Credit Hours

Teaches topics related to the accounting profession, including career options in accounting, certifications in accounting (CPA, CMA, CIA, CFE, etc.), ethics in the profession, current issues in accounting, professional standards, and professionalism skills. Discusses the educational requirements for the accounting undergraduate and graduate degrees.

ACC 2250
Accounting for Entrepreneurs
3 Credit Hours

Addresses accounting issues from the perspective of an entrepreneur or small business owner. Includes choice of business entity, payroll preparation, internal control systems, and the basic application of applicable income and sales taxes. Teaches accounting software to classify, record, summarize, and report transactions and to generate financial statements.

ACC 2500
Data Analytics in Accounting
3 Credit Hours
Prerequisite(s): ACC 2110 with a B- or higher or ACC 2010 with a B- or higher
Prerequisite(s) or Corequisite(s): ACC 2120 or ACC 2020

Introduces data analytics and data visualization tools and techniques in accounting. Provides hands-on experience in analyzing accounting data, creating visuals, and interpreting results using various data analytics and visualization software.

ACC 2600
Business Law and Ethics
3 Credit Hours
Prerequisite(s): ENGL 1010
Prerequisite(s) or Corequisite(s): ACC 2110 or ACC 2010

Examines legal and ethical issues needed to make sound business decisions. Provides an overview of the legal system, constitutional law, ethical decision-making frameworks, business entities, contract law, business crimes and torts, compliance and regulatory issues, agency law, and bankruptcy law.

ACC 281R
Cooperative Work Experience
2 to 8 Credit Hours
Prerequisite(s): Approval of School of Business Career and Corporate Manager

Designed for accounting majors to provide on-the-job work experience that will utilize the student's skills and abilities in the field of accounting. Requires a portfolio of acquired work experience and enhanced skills. Includes student, employer, and coordinator evaluations; on-site coordinator visits; written assignments; and oral presentations. Provides experience in formulating and completing individualized work experience objectives. A maximum of 3 credits may apply toward graduation. May be graded credit/no credit.

ACC 3000
Financial Managerial and Cost Accounting Concepts
3 Credit Hours
Prerequisite(s): ENGL 2010, MAT 1010 or higher, and University Advanced Standing

Provide students in computer science and the technologies with knowledge of financial, managerial, and cost accounting concepts and applications. Prepares students to utilize accounting information in making business decisions. May be delivered online. Lab access fee of $25 for computers applies.

ACC 3010
Intermediate Accounting I
3 Credit Hours
Prerequisite(s): (ACC 2010 and ACC 2020) or (ACC 2110 and ACC 2120) each with a B- or higher, (MATH 1050, MATH 1055, or MATH 1090) with a C- or higher, and University Advanced Standing
Prerequisite(s) or Corequisite(s): (MGMT 2240 or MATH 1100), ACC 2125, and (ACC 2500 or IM 2600)

Reviews and expands on fundamental accounting material learned in beginning classes. Covers an overview of the primary financial statements, revenue recognition, and the accounts on the asset portion of the balance sheet. Introduces the Conceptual Framework and current accounting standards to provide a theoretical foundation upon which practical applications are based. Lab access fee of $25 applies. Canvas Course Mats $78/McGraw applies

ACC 3020
Intermediate Accounting II
3 Credit Hours
Prerequisite(s): ACC 3010, MKTG 220G, and University Advanced Standing
Prerequisite(s) or Corequisite(s): ACC 3300

Addresses debt and equity financing, investments in debt and equity securities, leases, deferred income taxes, employee compensation (payroll and pensions), earnings per share, accounting changes, and error corrections. Lab access fee of $25 for computers applies. Canvas Course Mats $78/McGraw applies

ACC 3030
Intermediate Accounting for Non-Accounting Majors
3 Credit Hours
Prerequisite(s): (ACC 2110 AND ACC 2120) or (ACC 2010 AND ACC 2020) and University Advanced Standing

An intermediate accounting course for non-accounting majors with emphasis on interpretation and use of general-purpose financial statements and the related disclosure notes. Addresses understanding interrelationships among the various financial statements and analyzing the effects of transactions on the financial statements. Analyzes common and significant accounts/transactions, especially those relating to the liability and equity sections of the financial statements. Canvas Course Mats $76/Wiley applies.

ACC 3120
Internal Auditing
3 Credit Hours
Prerequisite(s): (ENGL 1010 or ENGH 1005), (MATH 1050 or MATH 1055 or MATH 1090 or higher), junior standing, minimum cumulative GPA of 3.0, and University Advanced Standing

Introduces students to the theories of governance, risk, and control concepts; internal auditing standards; audit techniques; and reporting practices. Applicable across disciplines.

ACC 312G
International Internal Auditing
3 Credit Hours
Prerequisite(s): (ACC 2110 and ACC 2120) or (ACC 2010 and ACC 2020), University Advanced Standing

Introduces students to the international internal auditing standards; global auditing case studies; theories of governance, risk, and control concepts; audit techniques; and reporting practices. Applicable across disciplines.

ACC 3300
Cost Management
3 Credit Hours
Prerequisite(s): (ACC 2010 AND ACC 2020) OR (ACC 2110 AND ACC 2120) each with a B- or higher and University Advanced Standing

Provides a strategic approach to cost management and the development and use of relevant information for management decision making. Builds a foundation by discussing the various concepts of cost, cost behavior, and cost estimation techniques. Addresses costing of products and other cost objects using job order and process costing, activity-based costing, and cost allocation. Introduces management control topics of budgeting and performance evaluation through variance analysis. Concludes with current topics in cost management. Lab access fee of $25 for computers applies.

ACC 3400
Individual Income Tax
3 Credit Hours
Prerequisite(s): (ACC 2110 AND ACC 2120) OR (ACC 2010 AND ACC 2020), and University Advanced Standing

Studies federal individual income taxes. Covers the accounting theory and practices of federal individual income taxation based on a study of the laws, regulations, and income tax decisions. Lab access fee of $25 for computers applies. Canvas Course Mats $116/Pearson applies.

ACC 3510
Accounting Information Systems
3 Credit Hours
Prerequisite(s): (ACC 3010 or ACC 3030) and (ACC 2500 or IM 2600) and University Advanced Standing

Teaches analysis design and implementation of accounting information systems. Emphasizes accounting cycles, internal controls, and computerized environments. Lab access fee of $25 applies. Canvas Course Mats $78/McGraw applies

ACC 4030
Governmental and Not For Profit Accounting
3 Credit Hours
Prerequisite(s): ACC 3010 or ACC 3030, Matriculation into the Woodbury School of Business, and University Advanced Standing

Covers areas of governmental and not-for-profit accounting and reporting. Includes fund accounting, the budgetary process, governmental financial reporting, not-for-profit organizations, health care organizations, colleges and universities, and public sector auditing. Lab access fee of $25 for computers applies.

ACC 4050
Financial Statement Analysis
3 Credit Hours
Prerequisite(s): Matriculation into the Woodbury School of Business, and University Advanced Standing
Prerequisite(s) or Corequisite(s): ACC 3020

Teaches financial statement analysis techniques and practices, such as financial metrics, footnote disclosures, and business profitability. Informs decision making based on practical analysis of financial statement information.

ACC 4110
Auditing
3 Credit Hours
Prerequisite(s): ACC 312G, Matriculation into the Woodbury School of Business, and University Advanced Standing
Prerequisite(s) or Corequisite(s): ACC 3020

Provides an introduction to independent audits of financial statements in accordance with generally accepted auditing standards, the environment in which audits are performed, and professional ethics. Includes basic audit concepts and procedures related to planning, testing internal controls, investigating reported financial results of business process cycles, and required auditor communications. May be delivered online. Lab access fee of $25 for computers applies. Canvas Course Mats $78/McGraw applies

ACC 4140
Advanced Internal Auditing
3 Credit Hours
Prerequisite(s): Matriculation into the BS Accounting degree program, and University Advanced Standing or Instructor Approval.

Covers advanced topics in the theories of governance, risk, and control concepts; internal auditing standards; and audit techniques.

ACC 4310
Advanced Management Accounting
3 Credit Hours
Prerequisite(s): ACC 3300, Matriculation into any Woodbury School of Business bachelor degree program, and University Advanced Standing

Studies and applies advanced topics in Cost Management such as value chain analysis, activity-based management, and other current topics and issues in management accounting. Teaches the principles of management control including strategic planning, budgeting, performance measurement. Includes active class discussion, case analysis, and student presentations.

ACC 4400
Taxation of Business Entities
3 Credit Hours
Prerequisite(s): ACC 3400, Matriculation into the Woodbury School of Business, and University Advanced Standing

For accounting majors and other business students. Provides an introduction and understanding of the construct and application of the federal tax laws. Studies the federal taxation of corporations, partnerships/LLCs, estates and trusts, gifts, and exempt entities based on the laws, regulations, and associated tax decisions. Covers the professional rules, regulations, and ethical considerations imposed on tax professionals. Lab access fee of $25 for computers applies. Canvas Course Mats $78/Cengage applies.

ACC 4410
Tax Research
3 Credit Hours
Prerequisite(s): ACC 3010, ACC 3400, Matriculation into the BS Accounting degree program, and University Advanced Standing

Studies theory and practice of tax research as it applies to federal income taxation laws, rules and regulations. Applies ethical considerations and standards to tax practice. Emphasizes computerized tax research techniques which will be explored through cases dealing with administrative aspects of the IRS, court cases, client communications and a wide variety of tax topics.

ACC 4510
Information Systems Auditing
3 Credit Hours
Prerequisite(s): ACC 3510, ACC 312G, Matriculation into any Woodbury School of Business program, and University Advanced Standing

Provides students a project course covering IT audit and its impact on the financial statement audit. Covers information security, social engineering, and fraud data mining are also covered as they relate to accounting information systems and the associated data. May be delivered hybrid. Lab access fee of $25 for computers applies.

ACC 470R
Current Topics in Accounting
1 to 3 Credit Hours
Prerequisite(s): ACC 3010, Matriculation into the Woodbury School of Business, and University Advanced Standing

Provides opportunities for students to become exposed to emerging technology and topics of current interest and demand in Accounting. Topics vary from semester to semester. Repeatable for a maximum of 3 credits toward graduation.

ACC 481R
Internship
2 to 8 Credit Hours
Prerequisite(s): ACC 3010, Matriculation into the Woodbury School of Business, Approval of Accounting Department Internship Coordinator and University Advanced Standing

Provides accounting majors a transition from school to work where learned theory is applied to actual practice through meaningful on-the-job paid experience commensurate with upper-division classroom instruction. Includes student, employer, and coordinator evaluations, on-site work visits, written assignments, and oral presentations. May be repeated for a maximum of 6 credits toward graduation. May be graded credit/no credit.

ACC 490R
Accounting Seminar
1 to 3 Credit Hours
Prerequisite(s): Matriculation into the BS Accounting degree program, Department Chair Approval, and University Advanced Standing

Designed to provide short courses, workshops, and special programs on accounting-related topics. May be repeated for a maximum of 3 credits toward graduation.

ACC 491R
Independent Study
1 to 4 Credit Hours
Prerequisite(s): Department Chair approval and University Advanced Standing

For bachelor's degree students and other interested persons. Offers independent study as directed in reading, individual projects, etc., at the discretion and approval of the department chairperson. Repeatable for a maximum of 3 credits toward graduation.

ACC 5020
Advanced Financial Accounting
3 Credit Hours
Prerequisite(s): ACC 3020, Matriculation into the BS Accounting degree program, and University Advanced Standing

Presents accounting concepts and methods for business combinations, foreign currency transactions, foreign statement translation, and partnerships. Canvas Course Mats $78/McGraw applies.

ACC 5130
Case Studies in Internal Auditing
3 Credit Hours
Prerequisite(s): ACC 312G

Teaches student to design policies and procedures for internal audit operations by using risk based audit plans and developing audit plans. May be delivered hybrid.

ACC 5140
Fraud Examination
3 Credit Hours
Prerequisite(s): ACC 3010 and University Advanced Standing

Examines the seriousness of fraud and its impact on business and society. Includes forensic accounting and fraud prevention, detection, and resolution.

ACC 6020
Advanced Financial Accounting Applications
3 Credit Hours
Prerequisite(s): Admission to Master of Accountancy program

Presents accounting concepts, methods, and applications for business combinations, foreign currency transactions, foreign statement translation, and partnerships. Canvas Course Mats $78/McGraw applies.

ACC 6030
Financial Accounting and Reporting
3 Credit Hours
Prerequisite(s): Acceptance into the Master of Accountancy program

Focuses on understanding the nature and financial reporting aspects of complex business transactions such as corporate acquisitions, mergers, and other strategic alliances. Includes accounting for business combinations and the various reporting requirements leading to consolidated financial statements.

ACC 6060
Professionalism and Leadership
3 Credit Hours
Prerequisite(s): Admission to Master of Accountancy program

Enhances the ability to interact and communicate with others in the professional world. Builds skill development in oral and written communication, interviewing, networking, and leadership. Explores and enhances emotional intelligence.

ACC 6130
Case Studies in Auditing
3 Credit Hours
Prerequisite(s): Admission to Master of Accountancy or Master of Business Administration Program

Teaches policies and procedures for internal audit operations by creating risk based audit plans, developing audit objectives, and evaluating audit results.

ACC 6140
Fraud Examination and Forensic Accounting
3 Credit Hours
Prerequisite(s): Admission to Master of Accountancy or the Master of Business Administration Program

Evaluates the seriousness of fraud and its impact on individuals, businesses and society. Formulates fraud prevention, detection, and resolution methods using cases.

ACC 6150
Information Systems Auditing
3 Credit Hours
Prerequisite(s): Admission to Master of Accountancy or Master of Business Administration Program.

Provides projects covering information systems audit and its impact on the financial statement audit. Covers information security, social engineering, and fraud data mining as they relate to accounting information systems and the associated data. Canvas Course Mats $78/McGraw applies.

ACC 6350
Management Control Systems
3 Credit Hours
Prerequisite(s): Admission to Master of Accountancy or Master of Business Administration Program.

Evaluates the design of management control systems through case studies to enable the successful implementation of accounting strategies in a variety of for-profit entities. Emphasizes the development of the students' analytical and decision-making skills. Canvas Course Mats $134/Pearson applies

ACC 6410
Tax Research and Procedure
3 Credit Hours
Prerequisite(s): Admission to the Master of Accountancy or Master of Business Administration Program

Practices the necessary skills to thoroughly research and analyze a tax problem, as well as to report research analysis and conclusions accurately. Explores computerized tax research methods, and the organization of the I.R.S. with some of the procedural aspects of tax compliance and practice, tax related penalties, professional responsibility and tax ethics.

ACC 6420
Principles of Corporate Tax
3 Credit Hours
Prerequisite(s): Admission to Master of Accountancy program

Covers accounting theory and practices of the federal income taxation laws, rules and regulations relating to sales and exchanges of assets and the formation and operation of corporations and S corporations, and their effects upon the corporation's shareholders. Canvas Course Mats $78/Cengage applies.

ACC 6430
Advanced Corporate Tax
3 Credit Hours
Prerequisite(s): Admission to Master of Accountancy or Master of Business Administration Program

Assesses the appropriate federal income tax for a corporation based on relevant accounting and business data. Analyzes the tax implications related to the form of entity and the location of the entity.

ACC 6440
Partnership Tax
3 Credit Hours
Prerequisite(s): Admission to Master of Accountancy or Master of Business Administration Program.

Examines accounting theory and practices of the federal income taxation laws, rules and regulations relating to the formation and operation of partnerships, and their effects upon partners.

ACC 6460
Estate and Gift Tax
3 Credit Hours
Prerequisite(s): Admission to Master of Accountancy or Master of Business Administration Program.

Examines the law and theory of federal taxation of estates and gifts based on Federal code, I.R.S. regulations, and digest of official income tax decisions.

ACC 6500
Advanced Accounting Information Systems
3 Credit Hours
Prerequisite(s): Acceptance in the MBA program

Develops the background necessary to plan, design and implement an accounting information system.

ACC 6510
Financial Auditing
3 Credit Hours
Prerequisite(s): Admission to Master of Accountancy or Master of Business Administration Program.

Examines current auditing standards for independent audits of financial statements. Explores proposed auditing standards, relevant legislation, and selected contemporary advanced topics in auditing.

ACC 6560
Accounting Theory and Research
3 Credit Hours
Prerequisite(s): Acceptance into the Master of Accountancy or Master of Business Administration program

Evaluates the financial reporting environment. Integrates accounting theory and practical research methodology in the resolution of financial reporting problems.

ACC 6600
Business Regulation
3 Credit Hours
Prerequisite(s): Admission to Master of Accountancy or Master of Business Administration Program.

Examines contemporary issues in business law, with an emphasis in accountancy. Studies secured transactions, negotiable instruments, business associations, investor protection, consumer protection and government regulation in an increasingly global and interconnected business environment.

ACC 6610
Financial Statement Research and Analysis
3 Credit Hours
Prerequisite(s): Admission to Master of Accountancy or Master of Business Administration program.

Teaches financial statement research and analysis, improving decision making based on theoretical and practical research of financial statement information.

ACC 679R
Special Topics in Accounting
3 Credit Hours
Prerequisite(s): Admission to Master of Accountancy program

Varies from semester to semester. Provides opportunities for students to become exposed to emerging technology and topics of current interest and demand in accounting, taxation, auditing, and accounting information systems. May be repeated for a maximum of 6 credits toward graduation.