ACC 101 Accounting Principles I : 
This course introduces basic accounting procedures for analyzing, recording and summarizing financial transactions, adjusting and closing the financial records at the end of the accounting cycle, and preparing financial statements.  Students identify sound ethical and personal values. 

ACC 102 Accounting Principles II:
This course emphasizes managerial accounting theory and practice in basic accounting and procedures for cost accounting, budgeting, cost-volume analysis and financial statement analysis.  (Prerequisite: ACC 101)

ACC 111 Accounting Concepts:
This course is a study of the principles of the basic accounting functions - collecting, recording, analyzing, and reporting information.  

ACC 112 Organizational Accounting:
This course is a study of financial accounting with specific emphasis on partnerships and the corporate form of organization. (Prerequisite: ACC 111)

ACC 115 Managerial Accounting:
This course is a study of the types and uses of internal accounting information for management decision making, including cost determination, cost control, performance evaluation and financial planning. (Prerequisite: ACC 112)

ACC 124 Individual Tax Procedures:
This course is a study of the basic income tax structure from the standpoint of the individual, including the preparation of individual income tax returns.  (Prerequisite: ACC 101 or ACC 112)

ACC 125 Advanced Individual Tax Procedures:
This course expands the concept of the basic income tax structure from the standpoint of the individual, including the preparation of individual income tax returns and related schedules to include alternative minimum tax, property transactions and business schedules.  (Prerequisite: ACC 124)

ACC 150 Payroll Accounting: 
This course introduces the major tasks of payroll accounting, employment practices; federal, state and local governmental laws and regulations; internal controls; and various forms and records.  (Prerequisite: ACC 101, ACC 112 or Department Chair approval)

ACC 201 Intermediate Accounting I:
This course explores fundamental processes of accounting theory including the preparation of financial statements.  Also covered are the time value of money, cash and receivables, and the valuation of inventories.  Professional ethics and generally accepted accounting principles are introduced.  (Prerequisite:  ACC 101 or ACC 112)

ACC 202 Intermediate Accounting II:
This course covers the application of accounting principles and concepts to account evaluation and income determination, including special problems peculiar to corporations and the analysis of financial reports.  Accounting for the acquisition and disposal of long-term assets and procedures for handling current and long-term liabilities are covered.  (Prerequisite: ACC 201)

ACC 203 Intermediate Accounting III:
This course covers the application of accounting theory to income tax allocation, accounting for leases and stock options, and constructing financial statements from incomplete records and fund flow statements.  Also covered are procedures for revenue recognition, pensions and earnings per share.  (Prerequisite: ACC 201; Corequisite: ACC 202)

ACC 221 Corporate Taxation:
This course is a study of the federal tax regulations and procedures governing corporations.  (Prerequisite: ACC 101 or ACC 112 or Department Chair approval)

ACC 230 Cost Accounting I:
This course is a study of the accounting principles involved in job order cost systems.  (Prerequisite: ACC 102 or ACC 115)

ACC 231 Cost Accounting II:
This course is a study of the accounting principles involving processing and standard cost systems.  (Prerequisite: ACC 230)

ACC 245 Accounting Applications:
This course introduces microcomputer accounting using databases software and/or electronic spreadsheets.  (Prerequisites: ACC 101 or ACC 112, CPT 101)

ACC 246 Integrated Accounting Software:
This course includes the use of pre-designed integrated accounting software for accounting problems.  (Prerequisites: ACC 101 or ACC 112, CPT 101)

ACC 250 Advanced Accounting:
This course provides in-depth coverage of accounting fundamentals and theory as they relate to consolidated financial statements, including business combinations, inter-company transfers and acquisitions.  (Prerequisite: ACC 202)

ACC 255 Accounting Systems:
This course covers accounting systems for collecting and processing data necessary for effective control of the business organization.  (Prerequisite: ACC 101 or ACC 112)

ACC 260 Auditing:
This course is a study of the procedures for conducting audits and investigations of various enterprises.  Attention is given to the nature and purpose of auditing, auditing standards, professional conduct and ethics, auditor's legal liability and the approaches followed in performing audits of financial statements.  (Prerequisite: ACC 101 or ACC 112)

ACC 265 Not-For-Profit Accounting:
This course introduces the special accounting needs of municipalities, counties, states, the federal government and governmental agencies, and other not-for-profit organizations.  (Prerequisite: ACC 101 or ACC 112)