ACC 1010-3 Accounting for Non-Business Majors (3 + 0)

Prerequisites: minimum performance standard scores on the reading, writing, and mathematics preassessment placement tests

This course is designed for non-business majors who need a basic understanding of accounting information. The course is designed to communicate an understanding of what accounting information is, what it means, how it is used, and its limitations. The course surveys both financial and managerial accounting with an emphasis on using accounting information for decision making and problem solving. Business majors cannot use this course to fulfill the School of Business accounting requirement. (General Studies-Level II, Social Sciences)

ACC 2010-3 Principles of Accounting I (3 + 0)

Prerequisite: successful completion of a college-level mathematics course

This course introduces the business student to the role of accounting in society and economic decision making. The course focuses on financial accounting and reporting as tools to aid external decision making, financial analysis and interpretation. Topics covered include: conceptual foundations and principles underlying financial statements; accounting systems overview; analysis and interpretation of financing, investing and operating activities; and attestation.

ACC 2020-3 Principles of Accounting II (3 + 0)

Prerequisite: ACC 2010

This course is a continuation of ACC 2010. The course focuses on managerial accounting and cost management as tools to aid internal decision making, planning and control. Topics covered include: accounting and management decisions; traditional and activity-based costing systems; planning and control systems; managerial accounting in a global environment; and current approaches including ABM, JIT, value chain, target costing, continuous improvement and quality management.

ACC 3090-3 Income Tax I (3 + 0)

Prerequisite: ACC 1010 or 2010

A study of federal income tax laws with an emphasis on personal income taxation, including such topics as gross income, gains and losses and deductions.

ACC 3100-3 Income Tax II (3 + 0)

Prerequisite: ACC 2020 and 3090

Continuation of ACC 3090 with a comparative focus on the taxation of organizational tax entities, including partnerships, corporations and S-corporations.

ACC 3110-3 Volunteer Income Tax Assistance (VITA) (3 + 0)

Prerequisite: ACC 3090

Students will have primary responsibility for operating a VITA site as a tax service. Students will prepare both federal and State of Colorado income tax returns. The focus will be on preparing returns for the elderly, disabled, foreign students and low income individuals.

ACC 3200-3 Governmental Accounting (3 + 0)

Prerequisite: ACC 2020

The study of generally accepted accounting principles and financial reporting used by state and local governmental units. This includes achieving an understanding of fund accounting and inclusion of budgets within the accounting systems. Also a study of accounting and financial reporting of colleges, hospitals, voluntary health and welfare organizations and other not-for-profit institutions is included.

ACC 3300-3 Introduction to Accounting Systems (3 + 0)

Prerequisites: ACC 2020 and CMS 2010

Analysis of principles and types of tools available for the design and implementation of accounting systems. Use of case studies and various media to illustrate the manual and computer-related accounting system problems arising in various organizations and situations.

ACC 3400-3 Cost Accounting (3 + 0)

Prerequisites: ACC 2020, MTH 1310

This course includes coverage of cost-volume-profit relationships, job order and process costing systems, budgeting and budget variance analysis, cost prediction and management decision-making inservice, sales and manufacturing organizations.

 ACC 3410-3 Cost Accounting II (3 + 0)

Prerequisites: ACC 3400, CMS 2010, and CMS 2300

This course applies cost accounting concepts and procedures to particular business decisions. Topics covered include cost allocation, joint product cost and by-product cost, process costing, capital budgeting techniques, variance analysis, inventory management and transfer pricing. Computer applications are an integral part of the course.

ACC 3510-3 Intermediate Accounting I (3 + 0)

Prerequisite: ACC 2020

This is the first course in Intermediate Accounting. The Intermediate Accounting courses are designed to teach the concepts and procedures underlying the measurement and reporting of financial information.

ACC 3520-3 Intermediate Accounting II (3 + 0)

Prerequisite: a grade of "C" or better in ACC 3510

Continuation of ACC 3510. In-depth study of basic accounting principles with an emphasis on stockholders' equity and special problems.

ACC 3650-2 Electronic spreadsheets on the Microcomputer (2 + 0)

Prerequisite: FIN 3300

This course teaches the student how to create and use electronic spreadsheets (Lotus 1-2-3) on the microcomputer.

ACC 4090-3 Tax Procedure and Research (3 + 0)

Prerequisite: ACC 3090

An in-depth study of procedures in effective tax research as applied to specific problems of taxpayers.

ACC 4100-3 Tax Planning (3 + 0)

Prerequisite: ACC 3100

A portion of this course is devoted to the federal estate and gift tax laws with emphasis placed upon the accountant's role in estate planning. The remainder is devoted to the various planning techniques that can often be utilized to reduce an individual's personal income taxes.

ACC 4200-3 Auditing (3 + 0)

Prerequisite: ACC 3510, ACC 3520

This course includes the study of professional ethics; legal liability; audit objectives; procedures and documentation; and auditors' reports.

ACC 4300-3 Advanced Auditing (3 + 0)

Prerequisite: ACC 4200

This course is a continuing study of the underlying theory of auditing, with a concentration on professionalism, auditing standards and procedures, the public accounting environment, and internal auditing. The course includes special emphasis on current developments in auditing.

ACC 4510-3 Advanced Accounting (3 + 0)

Prerequisite: ACC 3520

This course includes coverage of reporting requirements of partnerships, SEC-regulated companies, not-for-profit organizations, and financially distressed entities, as well as disaggregated information disclosure requirements and international harmonization of accounting standards.

ACC 4520-3 Mergers and Acquisitions (3 + 0)

Prerequisite: ACC 3520 or FIN 4500

This course is a comprehensive study of mergers and acquisitions focusing on the preparation of consolidated financial statements. International accounting topics include accounting for foreign currency transactions and hedging transactions, foreign operations disclosure requirements, translation of foreign currency financial statements and consolidation of investments in foreign subsidiaries.