Courses-ACC
ACC-2000 - Financial Accounting - 3 hours
Introduction to accounting concepts; accounting ledgers, journals, worksheets. Preparation of the balance sheet and income statement. Overview of balance sheet accounts. Students with high school background are encouraged to take credit by examination.
ACC-2100 - Management Accounting - 3 hours
Managerial use of accounting information. Cost analysis, cost behavior and budgeting. Statement of cash flow and financial statement analysis. Prerequisite: ACC-2000.
ACC-3100 - Intermediate Accounting I - 3 hours
Details of the accounting system and financial statements. Inventory, gross profit, receivables and long-lived assets, short-term liabilities, long-term debt. Prerequisite: ACC-2100.
ACC-3200 - Intermediate Accounting II - 3 hours
Details of equity accounting. Capital, earnings, general liabilities, leases, pensions, bonds, taxes. Time value of money. Prerequisite: ACC-3110.
ACC-4200 - Advanced Accounting - 3 hours
Consolidated statements, inter-corporate investments, sales and profit, pooling, segments and foreign affiliates. Prerequisite: ACC-3120
ACC-4300 - Individual Tax Accounting - 3 hours
Accounting for tax laws that affect individuals. Prerequisite: ACC-2100.
ACC-4400 - Business Tax Accounting - 3 hours
Accounting for taxes in corporations, partnerships and other business entities. Types of taxes as these apply to business form and operation. Prerequisite: ACC-4300.
ACC-4500 - Cost Accounting - 3 hours
Cost analysis; standard cost, overhead cost, joint and by-product cost. Variance analysis and cost control. Profit centers and transfer pricing. Prerequisite: ACC-2100.
ACC-4610 - Auditing - 3 hours
Auditing procedures and standards, internal control, documentation, confirmation, and reporting. Prerequisite: ACC-2100
ACC-4700 - Accounting in Non-profit Organizations - 3 hours
Accounting structure, budgeting process, and reporting procedures used in non-profit organizations. Organizations emphasized include schools, health agencies, churches, and governmental agencies. Prerequisite: ACC-2100.
ACC-4950 - Independent Study in Accounting - 3 hours
ACC-4990 - Internship in Accounting - 3 hours
Supervised involvement in accounting related work experience. Open to accounting majors who have been approved by the department. Prerequisite: CIS-1000, 9 hours of accounting courses at Concordia, 3.0 GPA in accounting courses and senior standing.
