2025-2026 Catalog | Seite 281

ACC-301	Managerial Accounting	The study of accounting as an aid for management decision-making. Cost
		behavior, budget planning and control, and performance measurement are
		among the topics, which will be discussed.

ACC-302

Financial Accounting

This course is an in-depth study of the role that financial accounting data plays in the decision- making process of managers of both for-profit and nonprofit organizations. Topics include examination of financial statements and financial statement analysis.

ACC-305	Cost Accounting	An examination of the role and attitude of the cost manager and the skills necessary to gather information for the analysis of business situations. The goal of decision-making is stressed. The course contains analysis of costs including job, process and standard costing as well as the study of processes and efficiencies.
ACC-315	Personal Taxes	An intensified course involving taxation of individuals; tax policy, tax
		research, tax history, technical tax provisions, and tax planning including tax
		practice suggestions.

ACC-316

ACC-317

Investment and Business Taxation

Accounting Information Systems

A course designed to examine federal taxation of property transactions and the taxation of various forms of business organizations such as corporations, partnerships and S corporations. Principals involved in establishing an accounting information system included are source documents, internal control, and the interfaces needed for managerial control of the business. The integration of managerial accounting, information needs with the design and implementation of systems is studied.

ACC-405	Advanced Accounting	This course includes a series of discrete topics not previously included in other courses plus topics considered in greater depth here than in previous courses. Included are GAAP accounting, business combinations, government accounting, foreign currency translation and derivatives.
ACC-406	Auditing	A study and critical appraisal of current auditing standards related to the
		examination of financial statements by an independent auditor for both
		public and privately owned businesses. The course also applies many of the
		same auditing techniques to discover fraud, through the use of case studies,
		exploring the moral and ethical problems and issues of the accountant in
		auditing and detecting fraud.

ACC-408

Advanced Accounting II

This course will pursue further complex accounting issues not covered in previous courses. Topics will include: GAAP and IFRS handling of international currency transactions, fiduciary accounting, including both bankruptcy and estates and trusts, and accounting for non-profit organizations.

3.00