ACADEMIC CATALOG >>
2007-2008
Attention: This catalog is for archival purposes only. Please see www.ccu.edu/catalog for current information.
ACC (Accounting)
ACC 201 Principles of Accounting I (3)
An introduction
to corporate financial accounting, focusing on the accounting
process, balance sheet, and income statement. Emphasizes
the accounting cycle, recording and summarizing transactions,
financial statements, and generally accepted accounting principles.
Introduces the use of computers in accounting. Prerequisite:
MAT 110 or higher.
ACC 202 Principles of Accounting II (3)
A continuation
and completion of the financial-accounting concepts introduced
in ACC 201 and the development and use of accounting information
to support managerial decision-making, and an introduction
to managerial accounting. Financial accounting topics include
those peculiar to corporations, the cash flow statements and
analysis of financial statements. Managerial topics include
performance measurements and budgeting. Income tax accounting
is introduced. Uses computer applications. Prerequisite: ACC
201, CIS 201.
ACC 300 Managerial Cost Accounting (3)
A study of the
role of management accounting in the successful operation of a
business. Course includes cost accounting's traditional
functions--planning, control, and product costing—with an
emphasis on information relevant for decision-making.
Prerequisites: ACC 202, CIS 201.
ACC 302 Intermediate Accounting I (3)
Intensive
analysis of current accounting principles and their application
to the measurement and reporting of financial statements.
Prerequisites: ACC 202, CIS 201.
ACC 303 Intermediate Accounting II (3)
Continuation
and completion of ACC 302. Prerequisite: ACC302.
ACC 306 Tax Accounting (3)
Federal tax laws, taxation
of business transactions, the preparation of tax returns.
Prerequisites: ACC 202, CIS 201.
ACC 309 Accounting for Non-Profit and Government
Organizations (3)
Concepts and practices of accounting for
non-profit and government organizations. Includes budgets,
responsibility accounting, and fund accounting. Prerequisites:
ACC 202, CIS 201.
ACC 320 Financial Statement Analysis (3)
Advance
student’s understanding of how to use financial information to
value and analyze firms. Students will apply accounting/finance
skills to problems from today’s business news to help us
understand what is contained in financial reports, why firms
report certain information, and how to be a sophisticated user
of this information.
ACC 350 Internship (3)
Supervised experience in a
professional setting. Pass/Fail; may be repeated for credit.
ACC 401 Advanced Accounting (3)
Accounting principles
as applied to partnerships, consolidations, installment and
consignment sales, and other specialized areas of accounting.
Prerequisite: ACC 303.
ACC 403 Accounting Systems (3)
Acounting Information
Systems is concerned with the way computerized information
systems impact how accounting data is captured, processed, and
communicated. The course introduces students to technology,
procedures, and controls that are necessary to conduct internal
and external e-business, with an emphasis on the internal
controls over such systems. Knowing the dimensions of internal
controls is essential to both audit and the integrity of
financial systems.
ACC 404 Auditing (3)
Philosophy, principles, and auditing practices. Prerequisite: ACC 303.
ACC 450 Internship (1-3)
Supervised experience in a
professional setting. Pass/Fail; may be repeated for credit.
ACC 501 Using Accounting Information (3)
This
course is designed as a comprehensive overview of financial
information and focuses on the use of financial reports in
enterprise management. Participants must demonstrate college-level
experience in accounting prior to acceptance into the MBA
program. An accounting precourse, which is available to all
CCU MBA applicants, may be used to fulfill this requirement.
