ACC Accounting Courses at Global Campus

This course is an introduction to financial accounting for non-accounting business majors. Emphasis is on accrual accounting procedures and the development and use of financial statements.

This course is an introduction to managerial accounting for non-accounting business majors. Emphasis is on the internal accounting methods of business organizations for planning and control. Various topics include determining accounting systems for manufacturing operations, cost-volume profit analysis, differential analysis and produce pricing, budgeting and standard costs, responsibility accounting, and capital investment analysis. (Equivalent to ACC 208).

This course introduces the principles of financial accounting and reporting. Emphasis is placed on the accounting cycle and the application of generally accepted accounting principles (GAAP) to evaluate and record business transactions. Students will learn to prepare financial statements and analyze financial information to support business decisions.

Students cannot take ACC 201 to meet the ACC 205 degree requirement without Dean/Program Chair Approval. Students in a version of the BA in Business Administration requiring ACC 205 can take ACC 201 to meet the ACC 205 requirement without Dean/Program Chair approval.

This course introduces managerial accounting concepts to support decision-making within organizations. Topics covered include cost behavior, cost allocation, and budgeting. Emphasis is placed on financial analysis, performance evaluation, and management reports. Prerequisites: ACC 205

Students cannot take ACC 202 to meet the ACC 206 degree requirement without Dean/Program Chair Approval. Students in a version of the BA in Business Administration requiring ACC 206 can take ACC 202 to meet the ACC 206 requirement without Dean/Program Chair approval.

This course is designed to explain how data can be interpreted and used by managers in making decisions. Additionally, this course introduces the student to the analysis and interpretation of financial reports. Enrollment in ACC 208 is not permitted if the student has completed a college level accounting course, transferred in, or previously completed any accounting course at UAGC.

This course is designed as an applied managerial and financial accounting course. It provides health care decision-makers with fundamental concepts of health care accounting practices and procedures. Prerequisites: Successful completion of Quantitative Reasoning Core competency and Digital Literacy competency.

This course is the first of three intermediate accounting courses and provides an in-depth study of financial accounting and reporting including the conceptual framework, accounting systems, and the preparation of financial statements in accordance with U.S. generally accepted accounting principles (GAAP). Topics include the regulatory environment, the full accounting cycle, and the requirements for financial statement presentation and disclosure. Emphasis is placed on accounting for cash, receivables, and inventories, including valuation, internal controls, and the effects of different accounting methods.  Prerequisite: ACC 206.

This course is the second of three intermediate accounting courses and builds on the conceptual framework, regulatory compliance, and generally accepted accounting principles (GAAP) covered in the first intermediate accounting course. Topics in this course include the accounting for current and contingent liabilities, fixed assets, intangible assets, investments, long-term debt, and equity financing. Emphasis is placed on proper valuation, presentation, and disclosure in the financial statements. Prerequisite ACC 305.

This course is the third of three intermediate accounting courses and continues the study of complex corporate financial reporting concepts. Topics in this course include accounting for revenue recognition, retained earnings, pensions, leases, income taxes, and accounting changes. Emphasis is placed on measurement, presentation, and disclosure in financial statements. Prerequisite: ACC 306 

This course prepares students for the role that accountants play in the development, documentation, and application of accounting information systems (AIS). Key concepts covered include risk assessment, business processes, and emerging technologies. Special emphasis is placed on internal control, cybersecurity, and data analytics.