Accounting

Degrees and Certificates

Courses

AC 100: Introduction to Accounting

Class Program
Credits 3

An introduction to the terminology, concepts, and principles of modern accounting procedures including record keeping, classifying, reporting, and analyzing basic financial information. Basic record keeping functions for service enterprises.

Semester Offered
Fall
Spring

AC 210: Financial Accounting

Class Program
Credits 3

An introductory course covering fundamental principles and concepts used to record, summarize and report financial information to external decision-makers.

Prerequisites

Sophomore standing or permission of instructor.

Semester Offered
Fall
Spring
Online - Fall

AC 220: Managerial Accounting

Class Program
Credits 3

An introductory course covering fundamental principles and concepts used to determine the costs of products and services, plan operations, direct operations, and controlling processes.

Prerequisites

AC 210.

Semester Offered
Fall
Spring
Online - Fall

AC 301: Accounting Computer Applications

Class Program
Credits 3

Students will be introduced to and become proficient in the use of accounting software as used by small and large businesses. Within this course, students will utilize an accounting software to input, analyze and interpret financial data. Special emphasis is placed on: navigation of general ledger software, journal entry input, closing procedures, inventory control, budgeting, payroll and fixed assets. Students will also become proficient in successfully moving reports from one application to another. This course will fulfill the requirements for the 2016-2017 and earlier catalogs for major requirements.

Prerequisites

AC 210

Semester Offered
Fall
Online - Spring

AC 330: Income Tax

Class Program
Credits 3

Preparation of comprehensive federal income tax returns for individuals. Includes the study of Form 1040 income items, deductions for AGI, applicable tax credits, marginal and effective tax rates, and accompanying forms and schedules to the individual tax return.

Prerequisites

Junior or Senior

Semester Offered
Fall

AC 335: Taxation of Business Entities

Class Program
Credits 3

Preparation of federal tax returns for businesses including Forms 1065, 1120, and K-1. Includes payroll preparation and related federal tax filings.

Prerequisites

AC330.

Semester Offered
Spring

AC 340: Managerial Accounting with MIS

Class Program
Credits 3

This course presents managerial accounting from an information systems perspective. Students will make data-driven decisions by learning to secure information, manage information and evaluate information. Special emphasis is placed on cybersecurity, information security, business management systems, databases, enterprise resource planning, and project management for the decision-maker.

Prerequisites

AC 220.

Semester Offered
Spring

AC 345: Fraud Examination

Class Program
Credits 3

This course will cover a variety of methods employees use to perpetrate occupational fraud. Students will learn to identify risk factors, deter fraudulent activities, and investigate allegations of employee fraud. Students will research occupational fraud to develop both an understanding of methodology as well as the tools to resolve incidents of fraud in an organization. This is an anti-fraud course that considers the ethical dilemmas faced within the business profession.

Prerequisites

Junior or Senior

Semester Offered
Spring

AC 350: Intermediate Accounting I

Class Program
Credits 3

Principles and techniques of financial information in accounting statements. Includes study of financial statements and most items pertaining thereto.

Prerequisites

AC 210

Semester Offered
Fall

AC 360: Intermediate Accounting II

Class Program
Credits 3
Continuation of AC 350 with special emphasis on corporations, interpretation of the financial statements, cash flow analysis, price level changes.

Prerequisites

AC 350.

Semester Offered
Spring

AC 375: Data Analytics

Class Program
Credits 3

An introduction to the datasets, skills, and tools used to conduct data analysis. Students will gain hands-on practice using current business intelligence and analysis software.

Prerequisites

AC 220

Semester Offered
Spring

AC 376: Independent Study

Class Program
Credits 1 3
Reading or research at a greater depth than in a normal class.

Prerequisites

Permission of the instructor, division dean and Vice President of Academic Affairs.

AC 401: Internship in Accounting

Class Program
Credits 1 9
Internship under supervision of College personnel and cooperating facility.

Prerequisites

All internships must be approved and finalized in the semester prior to when they begin. Permission of division dean and Vice President of Academic Affairs.

Semester Offered
Arranged

AC 411: Readings in Accounting

Class Program
Credits 3
Readings of current literature from the broad spectrum of accounting. Designed to acquaint the student with an in-depth survey of current as well as classic topics in the field.

AC 430: Auditing

Class Program
Credits 3

Verification, analysis, and interpretation of financial data for statement presentation. Procedures, duties, responsibilities and ethics of an auditor.

Prerequisites

BA 302.

Semester Offered
Spring

AC 476: Independent Study

Class Program
Credits 1 3
Reading or research at a greater depth than in a normal class.

Prerequisites

Permission of the instructor, division dean and Vice President of Academic Affairs.