Summer Courses
Course Results
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ACC 210: Financial Accounting
Undergraduate 3 credits
Prerequisite: Business Major or ACC Minor or MTD or ECO or ISE Major
This course presents an introduction to fundamental financial accounting principles, concentrating on identifying, recording, and communicating the economic events of a business organization. Topics include the accounting cycle, the preparation and presentation of the income statement, retained earnings statement and balance sheet, and an in-depth exploration of the measure and presentation of assets and liabilities.
Session Class # Section Instructor Mode Days Time Campus Status Notes Session 1 Extended 61777 31 Carl Allocca Online Asynchronous Flexible (Online) TBA West (Main Campus) Open × -
ACC 214: Mngrl Cost Analysis and App
Undergraduate 3 credits
Prerequisite: BUS major or ACC minor or ISE Major
A study of cost concepts, and theories as it relates to cost accumulation systems for product, process and activity based costing, as well as the implementation and evaluation of an accounting system as a source of information for decision making, planning, control, and evaluation of the organization by management. Includes cost-volume-profit analysis, overhead rates, budgeting and variance analysis, statement of cash flows and financial statement ratio analysis.
Session Class # Section Instructor Mode Days Time Campus Status Notes Session 1 Extended 61778 30 Qian Feng Online Asynchronous Flexible (Online) TBA West (Main Campus) Open × -
ACC 311: Federal Income Taxation I
Undergraduate 3 credits
Prerequisite(s): BUS major or ACC minor
Introduces and explores fundamental income taxation concepts for individuals. Topics include gross income, exclusions, adjusted gross income, deductions, exemptions, tax computations, and credits. Introductory tax concepts, including cash and accrual methods, property acquisitions and dispositions, like-kind exchanges, and passive loss rules are also reviewed. Additionally, students will familiarize themselves with tax planning concepts, the legislative process, and professional responsibilities in tax practice.
Session Class # Section Instructor Mode Days Time Campus Status Notes Session 1 Extended 61780 30 Ronald Stunda Online Asynchronous Flexible (Online) TBA West (Main Campus) Open × -
ACC 400: External Auditing
Undergraduate 3 credits
Prerequisite(s): BUS Major or ACC minor and ACC 210
The course is designed to introduce and explore basic auditing principles, concepts and applications within the context of the audit of an annual financial statement. This course will review the audit process and cover the following: planning (identification of the risks of material misstatement); application of procedures (reducing audit risk below an acceptable level); assessment (based upon documented audit evidence); and, reporting (in accordance with generally accepted auditing standards) This course will also examine professional ethical standards and their relevance to the audit process. Other topics will include analysis and testing of internal control, substantive testing, and accounting research.
Session Class # Section Instructor Mode Days Time Campus Status Notes Session 1 61916 30 TBA Online Asynchronous Flexible (Online) TBA West (Main Campus) Open × - Modify search