ACC Accounting Courses at Global Campus

Covers traditional “cost” concepts: factory overhead, cost accumulation, job order cost system, process cost system, joint product and byproduct costing, standard costs and variances. Prerequisite: ACC 206.

This course focuses on the preparation, analysis, and interpretation of financial statements and reports with an emphasis on leadership decision-making. Topics include the role of financial information in economic settings, valuation, risk assessment, contracts, and holistic evaluations of operational performance, financial position, and long-term market viability. Prerequisite: ACC 310

Examines the differences in accounting between not-for-profit and for-profit organizations. The course addresses accounting for funds including general funds, special revenue funds, capital projects funds, debts service funds, special assessment funds, internal service funds, enterprise funds, fiduciary funds, the general fixed asset group of accounts, and the general long-term debt group of accounts. Prerequisite: ACC 206

This course introduces federal income tax laws for individuals and businesses. Students use current statutes to determine gross income inclusions, calculate allowable deductions and credits, and prepare income tax returns and supporting schedules for individuals, partnerships, and corporations. Emphasis is placed on regulatory compliance and reporting requirements. Prerequisite: ACC 205

This course covers advanced financial accounting topics including equity-method investments, business combinations, partnerships, and international accounting standards. Students will explore complex financial reporting concepts such as consolidated financial statements, segment reporting, interim reporting, and foreign currency translation and remeasurement. Prerequisite: ACC 306 and ACC 310.

This course focuses on international accounting issues for companies operating in a global business environment. Emphasis is placed on regulatory compliance including US Generally Accepted Accounting Principles (GAAP), International Financial Reporting Standards (IFRS), and sustainability reporting standards. Students will learn to analyze accounting concerns related to global business transactions, international taxation, and management of multinational corporations. Prerequisite: ACC 407.

This course is a comprehensive study of the audit function including the role of the financial statement auditor, responsibilities, and required communications. Emphasis is placed on regulatory compliance and adherence to professional standards and ethical practices. Students will learn to conduct audit risk assessment, determine appropriate audit procedures, and evaluate audit evidence. Prerequisites: ACC 306 and 310 and GEN 499. ACC 410 is the capstone course for the BA in Accounting program and must be taken last in the sequence. This course is not available for non-degree seeking students. 

In this course, students build upon their foundational knowledge of financial accounting to include the evaluation and application of Generally Accepted Accounting Principles (GAAP) to more complex areas of financial reporting. An overview of topics covered include financial reporting and disclosures for the income statement, balance sheet, and statement of cash flows with special emphasis on revenue recognition, working capital, long-term assets including investments, amongst other topics. In addition to focusing on the reporting and accounting treatment under U.S. GAAP, students will learn about key differences and distinctions in requirements under International Financial Reporting Standards (IFRS). Prerequisites: BUS591 and BUS590.

This course focuses on the key elements of taxation for individuals, various types of business entities, and estates. Topics covered include tax regulation, research, compliance, and planning strategies for individual taxpayers. Students will also learn about pass-through entities such as partnerships and S corporations, and C corporations, including multinational companies.

This course focuses on the development of research skills to address complex tax issues. Emphasis is placed on the sources and interpretation of tax law. Students will learn to use various research tools and resources to support the evaluation, determination, and communication of tax results and strategies.