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).

Introduction to the principles and procedures of general financial accounting with an emphasis on reporting to individuals outside the organization. Development of accounting reports on an accrual basis.

Primarily covers the principles of managerial accounting. Emphasis on reporting to individuals inside the organization. Major concepts include job order costing, process costing, budgets and standards, and statement analysis. Prerequisite: ACC 205.

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 is the first of three intermediate accounting courses. The course covers accounting theory and a review of the accounting cycle. Additional topics covered include net income and comprehensive income, cash flows and the time value of money.. Prerequisite: ACC 206.

This is the second of three intermediate accounting courses. The first part of the course covers revenue recognition accounting theory. Additional topics covered include cash and receivables, inventory, long-term assets and liabilities. Prerequisite ACC 305.

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.