Undergraduate Accounting Course Descriptions


ACC 212 Principles of Financial Accounting.
Introduction to Financial Accounting. Emphasizes the importance of accounting information, how accounting information is produced, and how this information is used in making decisions about organizations. Offered fall, winter, and spring semesters. Three credits.


ACC 213 Principles of Managerial Accounting.
Examines the development and use of accounting information for planning, control, and decision-making in today's fast-changing business environment. Cost behavior analysis, ethics, activity-based costing (ABC), budgeting, variance analysis, balanced scorecards, relevant costs for decision-making, pricing, and total quality management will be examined using spreadsheets wherever applicable. Prerequisites: 212. Knowledge of spreadsheets and college algebra recommended. Offered fall, winter, and summer semesters. Three credits.


ACC 240
Financial Accounting Applications A review of the financial accounting process and an introduction to financial accounting database and retrieval procedures. Offered every semester. One credit.  
ACC 308 Governmental and Non-for-Profit Accounting.
Accounting auditing principles for governmental and non-for-profit entities. Prerequisite: 212. Offered winter semester. Three credits.  
ACC 310 Intermediate Accounting I.
Theory and application of financial accounting. Topics include the accounting cycle, development of accounting standards, financial statement presentation, basic asset/liability/equity transactions, revenue recognition, and the time value of money. Prerequisite: 212. Offered every semester. Three credits.  
ACC 311 Intermediate Accounting II.
Continuation of theory and application of financial accounting. Topics include basics accounting for assets, liabilities, equity, convertible debt, deferred taxes, leases, pensions, accounting changes, and the cash flow statement. Prerequisite: 310. Offered every semester. Three credits.  
ACC 317 Individual Income Taxation.
Consideration of the basic theory and practice applicable to the determination of the taxable income of individuals. The course will cover the individual income tax formula including the determination of income, the role of deductions and credits, and simple complex property transactions. Offered fall and winter semesters. Prerequisite: 212. Three credits.  
ACC 318 Entity Taxation.
Introduction to tax characteristics of various type of business entities including C and S corporations, partnerships, and limited liability companies. Topics covered include the tax consequences of entity formation, distributions, operations, and liquidations. The course will also cover federal estate and gift taxation. Prerequisite: 212, ACC 317 recommended. Offered fall and winter semesters. Three credits.  
ACC 321 Cost strategy and Decision Making.
This course will examine cost accounting activities such as activity-based costing (ABC) and activity-based management (ABM), special analysis for decision-making, product and service pricing, cost-volume-profit analysis, flexible budgeting, strategic analysis, theory of constraints, transfer pricing, capacity management, performance evaluation and sales, profitability, mix, yield, and productivity variances. Prerequisite: 213. Offered fall and winter semesters.  
ACC 322 Cost Systems and Control Techniques.
This course will examine cost accounting topics such as product cost determination, cost estimation using regression analysis, costing systems such as job costing, process costing, and standard costing, cost allocation techniques, joint cost allocations, and master budgets. Prerequisites: 213 and STA 215. May be offered any semester. Three credits.  
ACC 330 International Accounting.
Survey of the major differences between accounting systems around the world, the business practices and environments within which these systems developed and function today. Basic study of the accounting issues affecting multinational companies, including consolidations, price changes and inflation, foreign currency transactions and translation, transfer pricing, and international taxation. Prerequisite: 212. May be offered any semester. Three credits.  
ACC 340 Accounting Systems.
A study of automated systems of processing data for accounting information. The accounting system is discussed from the perspective of developing and maintaining systems capable of producing information for internal decision-making and external reporting. Hand-on experience may include general ledger, ERP, flowcharting software and other relevant computer technology. Prerequisite: 212, MGT 268. Offered fall and winter semesters. Three credits.  
ACC 341 Project Management.
This course incorporates the theory of how to manage projects, especially accounting projects, into actual practice. The course covers the fundamentals of project management using current software. Topics include integration management, costing, quality, collaboration, project life cycles, control risk management, procurement, evaluation, and other essential topics. Prerequisites: MGT 268. Offered winter semester. Three credits.  
ACC 380 Special Studies in Accounting.
To be arranged with a full-time faculty member with the approval of the department chairman. Offered as demand warrants. A maximum of three hours of credit may be applied to the degree requirements.  
ACC 413 Internal Auditing.
This course covers the special areas of internal auditing. Topics include auditing of information systems, operational audits, management reports, staffing, and other essential topics. Auditing with current software such as ACL is emphasized. Prerequisites: 212. Offered fall semester. Three credits.  
ACC 414 Auditing Theory and Practice.
Professional development in the basic concepts of auditing. Internal control procedures, the collecting, testing, and analyses evidential data, and the auditor's report are discussed. Integrating accounting information systems and continuous auditing are introduced. Prerequisites: 310, 340 strongly recommended. Offered fall semester. Three credits.  
ACC 416 Information Systems Auditing.
This course covers the theory and practical application of information systems audit and control. Topics include authoritative information technology control frameworks, computer security, continuous auditing, and audit approaches to new and emerging technologies such as electronic commerce, the Internet, client/server networking, and enterprise systems. Prerequisites: 413 or 414, or permission of instructor. Offered winter semester. Three credits.  
ACC 490 Accounting Internship.
This course will be used to grant accounting credit to students who complete internships in the accounting field. One to six credits. Prerequisites: Junior standing; minimum 2.5 GPA. Offered on a credit/no credit basis.  
ACC 499 Independent Research.
Independent research in the student's area of interest, supervised by a member of the Seidman faculty and culminating in a written and oral report. Written permission of instructor required. Offered each semester. One to three credits.

Contact Information:
Seidman Undergraduate Student Services

(616) 331-7500

Page last modified March 13, 2014