Executive Accounting Program Courses

• ACC 581 EAP Intermdiate Financial Accounting I (5)
  Formally ACC 481 and ACC 498b
  

Accounting process and the application of GAAP to the recognition and measurement of cash, receivables, inventories, property plant and equipment, depreciation and depletion, intangibles, current liabilities, and long-term liabilities. Pre: None.

• ACC 582a EAP Intermediate Financial Accounting II (2)
  Formally ACC 482a and ACC 498c

Application of GAAP to the recognition and measurement of long-term liabilities, investments, contributed capital, retained earnings, accounting changes and errors, income recognition, accounting for income taxes, pensions, leases, and statement of cash flows. Pre: None.

• ACC 582b EAP Advanced Financial Accounting (3)
  Formally ACC 482b

Accounting topics relating to consolidation requirements and introduction to the fundamentals of fund accounting, including the general fund, restricted funds, debt service funds, enterprise funds, general long-term account group, general fixed assets accounting group, and accounting entries for encumbrances. Pre: 482a.

• ACC 583a EAP Cost Management (2)
  Formally ACC 483a and ACC 498d

Information for managerial decision-making, planning and control, job order and process costing, direct and absorption costing, standard and normal cost systems. Cost Accounting will also cover Governmental and Not-for-profit topics. Pre: None.

• ACC 583b EAP Business Law (3)
  Formally ACC 483b and ACC 498d

Intensive study of areas of law importance to accountants. Particular attention is given to principles of law relating to contracts, sales, commercial paper, secured transactions, property, legal entities, agency, securities, and accountant’s legal liability. Pre: None.

• ACC 584a EAP Federal Income Taxation (2)
  Formally ACC 484a and ACC 498e

Examines federal income tax concepts, such as gross income, exclusions, deductions, exemptions, and tax credits, especially for sole proprietors. Introduces taxation of property transactions. The course will also cover Business Law and Professional Responsibility topics important for the professional accountant. Pre: 482a.

• ACC 584b EAP Taxation of Business Entities (3)
  Formally ACC 484b and ACC 498e

A survey of the general concepts, rules, and practices involved in the taxation of sole-proprietorships, corporations, partnerships, and subchapter S corporations. Pre: 482a.

• ACC 585a EAP Accounting Information Systems (1)
  Formally ACC 485a and ACC 498f

Accounting systems analysis, control and design in manual and computerized environments. Knowledge and skills of information technology for auditing AIS systems. Hands-on experience with microcomputers and a computerized accounting system. Pre: 482a.

• ACC 585b EAP Auditing and Assurance (3)
  Formally ACC 485b and ACC 498f

Auditing concepts including standards, objectives and ethics for external auditors. Emphasis on reporting standards, internal control, evidence, statistical sampling, IT audits and assurance. Pre: 482a.