ACC 211 Principles of Accounting I (4 cr.) Introduces accounting principles with respect to financial reporting. Demonstrates how decision makers use accounting information for reporting purposes. Focuses on the preparation of accounting information and its use of the operation of organizations, as well as methods of analysis and interpretation of accounting information. Lecture 4 hours per week.

ACC 212 Principles of Accounting II (4 cr.) Introduces accounting principles with respect to cost and managerial accounting. Focuses on the application of accounting information with respect to product costing, as well as its use within the organization to provide direction and to judge performance. Prerequisite: ACC 211. Lecture 4 hours per week.

ACC 215 Computerized Accounting (3 cr.) Introduces the computer in solving accounting problems. Focuses on operation of computers. Presents the accounting cycle and financial statement preparation in a computerized system and other applications for financial and managerial accounting. Lecture 3 hours per week.

ACC 221 Intermediate Accounting I (4 cr.) Covers accounting principles and theory, including a review of the accounting cycle and accounting for current assets, current liabilities and investments. Introduces various accounting approaches and demonstrates the effect of these approaches on the financial statement users. Prerequisite: ACC 212 or equivalent. Lecture 4 hours per week.

ACC 222 Intermediate Accounting II (4 cr.) Continues accounting principles and theory with emphasis on accounting for fixed assets, intangibles, corporate capital structure, long-term liabilities, and investments. Prerequisite: ACC 221 or equivalent. Lecture 4 hours per week.

ACC 231 Cost Accounting I (4 cr.) Studies cost accounting methods and reporting as applied to job order, process, and standard cost accounting systems. Includes cost control and other topics. Prerequisite: ACC 212 or equivalent. Lecture 4 hours per week.

ACC 241 Auditing I (3 cr.) Presents techniques of investigating, interpreting, and appraising accounting records and assertions. Studies internal control design and evaluation, evidence gathering techniques and other topics. Prerequisite or co-requisite: ACC 212 or equivalent. Lecture 3 hours per week.

ACC 261 Principles of Federal Taxation I (3 cr.) Presents the study of federal taxation as it relates to individuals and related entities such as partnerships, corporations, and other tax entities. Includes tax planning, compliance, and reporting. Lecture 3 hours per week.

ACC 262 Principles of Federal Taxation II (3 cr.) Presents the study of federal taxation as it relates to partnerships, corporations, and other tax entities. Includes tax planning, compliance, and reporting. Lecture 3 hours per week.