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Accounting Courses
Below is a list of Accounting courses offered by Stevenson University. To earn a degree in Accounting, students must also complete coursework in other areas. To view a complete listing of all course requirements for the Accounting degree, please see the University catalog.
ACC 101
Principles of Accounting I
A study of basic principles underlying accounting concepts applicable to service and merchandising enterprises. Includes analysis of transactions and preparation of financial statements. Three credits. (10 Nov 2006)
ACC 102
Principles of Accounting II
Continuation of the basic principles and concepts of accounting. Includes corporate accounting procedures, analysis of cash flows, and analysis of financial statements. Introduction to uses, significance, and limitations of accounting data for management and investor decisions. Prerequisite: ACC 101. Three credits. (10 Nov 2006)
ACC 121
Principles of Accounting I
4 credits, Fall and Spring
Examines basic principles underlying accounting concepts applicable to service and merchandising enterprises. This course includes analysis of transactions and preparation of financial statements for proprietorships and partnerships, and an introduction to accounting for corporations
Prerequisite(s): None
(13 Nov 2007)
ACC 122
Principles of Accounting II
4 credits, Fall and Spring
Continues the examination of the basic principles
and concepts of accounting. This course includes
corporate accounting procedures, analysis of cash
flows, and analysis of financial statements. It
presents an introduction to uses, significance,
and limitations of accounting data for man-
agement and investor decisions, and an
introduction to managerial accounting, including
cost behaviors, cost-volume- profit relationships,
job costing, and budgeting. Prerequisite: ACC 121
with a minimum grade of C. (13 Nov 2007)
ACC 201
Intermediate Accounting I
4 credits, Fall and Spring
Expands the fundamental accounting principles in which the emphasis on theory of accounts is maintained throughout the course. Concentration is on the analysis of financial statements, present value analysis, cash and cash flows, receivables, and inventory. Pronouncements of Financial Accounting Standards Board (generally accepted accounting principles) are an integral part of the course. This course meets 5 hours per week.
Prerequisite: ACC 122 with a minimum grade of C
(13 Nov 2007)
ACC 202
Intermediate Accounting II
4 credits, Fall and Spring
Continues the expansion of fundamental accounting principles in which the emphasis on the theory of accounts is maintained throughout the course. Concentration is on plan and equipment, intangibles, current liabilities, longterm debt, and shareholders' equity. Pronouncements of the Financial Accounting Standards Board (generally accepted accounting principles) are an integral part of the course. This course meets 5 hours per week.
Prerequisite: ACC 201 with a minimum grade of C
(13 Nov 2007)
ACC 215
Financial Accounting
3 credits, Fall and Spring
Explains, in an abbreviated format, financial accounting for those majors whose curriculum is not based on the financial aspects of business. This course provides an overview of the accounting process through the examination of the purchase/payments and sales/collections cycles of a business. It will also provide an introduction to the debt and equity instruments used in financing business. This course is not open to accounting and business administration majors.
Prerequisite: Sophomore standing or higher
(13 Nov 2007)
ACC 221
Cost & Managerial Accounting
Basic study of cost flows and concepts: cost behaviors, cost-volume-profit relationships, job order costing, process costing, and ABC costing. Introduction to fundamental budgeting concepts for planning and control. Cost information for decision and control purposes: product profitability, management and control systems, and capital budgeting. Prerequisite: ACC 102. Three hours a week. Three credits. (11 Oct 2005)
ACC 301
Intermediate Accounting III
4 credits, Fall and Spring
Expands financial accounting principles with the study of financial statement analysis. This course emphasizes dilutive securities, earnings per share, temporary and long-term investments, revenue recognition principles, pensions, and leases. Also included are considerations of accounting changes and error analysis, full disclosure in financial accounting, and derivatives. Pronouncements of the Financial Accounting Standards Board (generally accepted accounting principles) are an integral part of the course. This course meets five hours per week.
Prerequisites: ACC 202 with a minimum grade of C-, ENG 210 or ENG 212, IS 135
(13 Nov 2007)
ACC 302
Advanced Accounting
Advanced study in financial accounting: business combinations and consolidations with preparation of consolidated financial statements. Other topics include accounting for partnerships and multi-national accounting. Prerequisite: ACC 301. Three hours a week. Spring semester. Three credits. (10 Nov 2006)
ACC 303
Cost and Managerial Accounting
3 credits, Spring
Studies cost flows and concepts: cost behaviors, cost-volume- profit relationships, and job costing. Also included in this course are fundamental budgeting concepts applied for planning and control and cost information for decision and control purposes: product profitability decisions, management and control systems, and capital budgeting.
Prerequisite: ACC 201 with a minimum grade of C
(13 Nov 2007)
ACC 304
Governmental & Not-For-Profit Accounting
3 credits, Spring
Advances study in accounting: fund accounting for governments and not-for-profit organizations and compliance auditing applicable to governmental entities.
Prerequisite: ACC 202 with a minimum grade of C
(13 Nov 2007)
ACC 311
Computer Applications in Accounting
3 credits, Fall
Examines the study of accounting systems. This course provides information and experience in the use of computers in accounting and includes work with integrated accounting software.
Prerequisites: ACC 202 with a minimum grade of C-, IS 135, IS 150
(13 Nov 2007)
ACC 401
Auditing and Attestation
4 credits, Fall
Studies the concepts and theory of generally accepted auditing standards, standards for accounting and review services, and standards for attestation engagements. Emphasis is placed on developing the required skills to audit and issue a professional opinion on the financial statements issued by management of a public or private enterprise.
Prerequisite: ACC 301 with a minimum grade of C
(13 Nov 2007)
ACC 405
International Accounting
3 credits, Fall
Introduces the major financial reporting issues faced by companies involved in international business, as well as those issues involved in the analysis of foreign company financial statements. The course will examine the diverse cultures found in multinational companies and prepare students for the accounting of companies operating in global environments.
Prerequisite: ACC 301 with a minimum grade of C
(13 Nov 2007)
ACC 411
Tax Accounting: Individual
3 credits, Fall
Examines federal income taxation with concentration on individual income taxes. The Internal Revenue Code and Regulations are an integral part of the course.
Prerequisite: ACC 202 with a minimum grade of C
(13 Nov 2007)
ACC 412
Tax Accounting: Corporate & Partnership
3 credits, Spring
Examines federal income tax preparation with concentration on corporations, partnerships, and fiduciaries. Included in this course are advanced topics in taxation: business reorganizations, liquidations, and mergers. The Internal Revenue Code and Regulations are an integral part of the course.
Prerequisite: ACC 411 with a minimum grade of C
(13 Nov 2007)
ACC 415
Capstone in Accounting: Business Policy
3 credits, Spring
Synthesizes business, economics, finance, and
accounting topics through a business strategy
approach. Also discussed are global and ethical
issues. Cases and business simulations require
group interaction and enable students to
demonstrate research, application, and written and
oral communication skills.
Prerequisites: All Accounting major requirements
with a minimum grade of C-, all Accounting
secondary requirements. One required course may be
taken concurrently. (13 Nov 2007)
ACC 417
Cooperative Accounting Internship
This course offers accounting majors the
opportunity for extensive practical accounting
experience in an accounting firm. Students will
work full-time in a firm, receiving academic
credit. In addition, students will attend eight
be-weekly three hour classes. Prerequisites: ACC
301 (grade of C or better), Acctg. GPA of 3.25,
recommendation from acctg. faculty member. Spring.
Variable credits to 15.
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