ACC 1100. Principles of Accounting I/(3).F;S.


The initial course in the theory and practice of
financial accounting. Topics emphasized include
the preparation, reporting, and analysis of
financial data. (NUMERICAL DATA)
(ND Prerequisite: Passing the math placement test
or successful completion of MAT 0010.)




ACC 1530-1549. Selected Topics/(1-4).On Demand.




ACC 2110. Principles of Accounting II/(3).F;S.


A course dealing with the concepts and development
of accounting data for decision making. Topics
emphasized include manufacturing cost systems,
cost-volume-profit analysis, and budgeting
concepts. Prerequisite: ACC 1100 with a minimum
grade of C-. (NUMERICAL DATA)
(ND Prerequisite: Passing the math placement test
or successful completion of MAT 0010.)




ACC 2500. Independent Study/(1-4).F;S.




ACC 2530-2549. Selected Topics/(1-4).On Demand.




ACC 3100. Financial Accounting I/(3).F;S.


The financial accounting environment and
development of accounting theory. Integration of
the conceptual and computational aspects of income
measurement, valuation, and reporting problems
associated with the accounting cycle, statement
preparation and asset accounting. Prerequisite: a
minimum grade of C- in ACC 2110. (NUMERICAL DATA)
(ND Prerequisite: Passing the math placement test
or successful completion of MAT 0010.)




ACC 3110. Financial Accounting II/(3).F;S.


A continuation of ACC 3100. Integration of the
conceptual and computational aspects of asset,
liability and stockholders' equity accounting.
Prerequisite: a minimum grade of C- in ACC 3100.
(WRITING; NUMERICAL DATA)
(ND Prerequisite: Passing the math placement test
or successful completion of MAT 0010.)




ACC 3150. Financial Statement Preparation and
Analysis/(3).F;S.Not available to accounting
majors.


A study of the concepts and current methods used
to prepare financial statements. Important
off-balance sheet items are examined. This course
also examines several methods of analysis of
financial statements. Computer applications are
covered. Prerequisite: Admission to the College of
Business. (NUMERICAL DATA)
(ND Prerequisite: Passing the math placement test
or successful completion of MAT 0010.)




ACC 3160. Introduction to Individual
Taxation/(1).On Demand.


Preparation of state and federal income tax
returns. Topics emphasized include gross income,
adjusted gross income, deductions and exemptions,
capital gains and losses, computation of tax
liability, audit of tax returns, tax questions,
the IRS and the courts. Prerequisite: None. Not
available to accounting majors.




ACC 3200. Cost Accounting/(3).F;S.


Introduction to cost accounting, definitions and
objectives. Topics emphasized include
cost-volume-profit relationships, job-order
accounting, budgeting, systems design and human
motivation, flexible budgets, standard costs,
contribution approach to decisions, cost
allocation, joint product and by-product costing,
process costing. Prerequisite: ACC 2110 with a
minimum grade of C-. (NUMERICAL DATA)
(ND Prerequisite: Passing the math placement test
or successful completion of MAT 0010.)




ACC 3500. Independent Study/(1-4).F;S.




ACC 3520. Instructional Assistance/(1).F;S.


A supervised experience in the instructional
process on the university level through direct
participation in a classroom situation. Grading
will be on a satisfactory/unsatisfactory basis
only. Prerequisite: junior or senior standing. May
be repeated for a total credit of three semester
hours.




ACC 3530-3549. Selected Topics/(1-4).On Demand.




ACC 3560. Accounting for Non-Profit
Organizations/(3).F;S.


Application of principles of accounting, budgetary
control, and financial management to nonprofit
organizations. Discussion and cases will be drawn
from municipal and county governmental units,
universities, hospitals, and other nonprofit
organizations. Prerequisite: ACC 2110 with a
minimum grade of C-. (NUMERICAL DATA)
(ND Prerequisite: Passing the math placement test
or successful completion of MAT 0010.)




ACC 3570. Accounting Systems and Internal
Control/(3).F;S.


An in-depth treatment of internal control and
related accounting procedures; authorization and
documentation; flowcharting, data flow diagrams,
and scheduling. Design of information systems that
process financial transactions for financial and
management accounting, and to meet legal
requirements for adequacy of accounting records
and internal controls. Development of skills and
expertise required for the study of contemporary
accounting systems and internal auditing.
Knowledge of a computer programming language is
desirable but not essential. Prerequisite: ACC
3100 with a minimum grade of C-. (COMPUTER)




ACC 3580. Individual Income Taxation/(3).F;S.


Concepts and methods of determining federal income
tax liability for individuals. Topics emphasized
include personal deductions, tax credits, capital
gain and loss provisions and accounting methods.
Emphasis is also placed on research methodology
and individual tax planning. Prerequisite: ACC
2110 with a minimum grade of C-. (NUMERICAL DATA)
(ND Prerequisite: Passing the math placement test
or successful completion of MAT 0010.)




ACC 3900. Internship/(6 or 9).F;S.


A full-time work situation for accounting majors
providing an in-depth exposure in accounting
practices. Nine hours granted for 15-week
internship, six hours granted for 10-week summer
internship or the special senior internship
scheduled during a mini-session of the spring
term. The student must report on his/her
experiences and will participate in individual
conferences and/or seminars related to the
experience. Prerequisite: junior or senior
standing and permission of the departmental
internship coordinator. Graded on an S/U basis.




ACC 4500. Independent Study/(1-4).F;S.




ACC 4510. Senior Honors Thesis/(3).On Demand.


Independent study and research project directed by
departmental faculty advisor on a topic of mutual
interest to both student and advisor. The thesis
should be completed during the senior year as a
final requirement for graduation with honors in
business and includes a formal presentation to the
college faculty.




ACC 4530-4549. Selected Topics/(1-4).On Demand.




ACC 4550. Financial Accounting III/(3).F;S.


Integration of the conceptual and computational
aspects of income determination, financial
statement analysis and preparation, special
topics, and current pronouncements in financial
accounting. Prerequisite: A minimum grade of C- in
ACC 3110, senior standing. (WRITING; SPEAKING;
NUMERICAL DATA) [Dual-listed with ACC 5555.]
(ND Prerequisite: Passing the math placement test
or successful completion of MAT 0010.)




ACC 4560. Introduction to Auditing/(3).F;S.


The first course in the auditing sequence
introducing the student to selected auditing
topics, including selected auditing standards,
types of services, analysis of reports, legal
responsibilty, ethics, and internal control
considerations. Prerequisite: ACC 3110 with a
minimum grade of C-. [Dual-listed with ACC 5560.]




ACC 4580. Income Taxation of Corporations/(3).F;S.


Concepts and methods of determining federal tax
liability of corporations. Topics include ordinary
income, capital gains and losses, net operating
loss, reorganizations, contemporary problems in
corporate taxation and tax research. The student
will also be introduced to estate, gift and
partnership taxation. Prerequisite: ACC 3580 with
a minimum grade of C-. (NUMERICAL DATA)
(ND Prerequisite: Passing the math placement test
or successful completion of MAT 0010.)
[Dual-listed with ACC 5080.]




ACC 4590. Advanced Accounting/(3).On Demand.


An examination of the special problems in
accounting for business combinations and
consolidated entities, and foreign currency
translation. A critical comparison of SEC
accounting report requirements and generally
accepted accounting principles. Accounting issues
in partnership formation, reporting and
liquidation. Prerequisite: ACC 3110 with a minimum
grade of C-. [Dual-listed with ACC 5590.]




ACC 4660. Auditing Concepts and
Applications/(3).F;S.


An indepth study of ASB pronouncements and
application of GAAS to an audit (public, internal
and governmental) engagement. Greater emphasis on
system analysis, relationship of internal control
to audit objectives, and purpose of selected audit
procedures--cases used where applicable.
Prerequisite: A minimum grade of C- in ACC 4560.
(NUMERICAL DATA) [Dual-listed with ACC 5660.]
(ND Prerequisite: Passing the math placement test
or successful completion of MAT 0010.)




ACC 4710. Advanced Cost Accounting/(3).F.


Advanced cost analysis and cost management with
emphasis on modern performance measurement. Cost
accounting for world class manufacturing; quality
cost accounting and TQM; activity-based accounting
systems; theory of constraints, life cycle
costing, and target costing. Revenue variances,
transfer pricing, and quantitative methods are
examined. Other topics are derived from modern
applications of cost accumulation systems in the
United States and other countries. Prerequisite:
ACC 3200 with a minimum grade of C-. (NUMERICAL
DATA) [Dual-listed with ACC 5710.]
(ND Prerequisite: Passing the math placement test
or successful completion of MAT 0010.)




ACC 4730. Accounting and International
Business/(3).On Demand.


A study of selected issues in accounting for and
taxation of international business and related
effects on organizational and operating decisions.
Subjects include DISCs and foreign sales
corporations; dual taxation and tax treaties;
impact of alternative taxing methods on
international competition; international
accounting standards; foreign current
translations; Foreign Corrupt Practices Act.
Prerequisite: ACC 2110, or ACC 5190, or 
equivalent, with a minimum grade of C-.




ACC 4760. Internal Auditing/(3).F.


An introduction to selected internal auditing
topics, including types of services, an overview
of the internal audit process, preparation and
analysis of reports, internal auditing standards,
professional responsibilities, and the code of
ethics. Prerequisite: ACC 3110 with a minimum
grade of C-. [Dual-listed with ACC 5760.]




ACC 4990. Professional Examination
Preparation/(3).F;S.


An intensive review of the accounting discipline,
the purpose of which is to assist the student to
bring together her/his coursework in accounting so
as to maximize performance on a professional
examination. All coursework is updated to include
the latest pronouncements of the various rule
making bodies. Prerequisite: consent of
Instructor. (NUMERICAL DATA) [Dual-listed with ACC
5990.]
(ND Prerequisite: Passing the math placement test
or successful completion of MAT 0010.)