Course Descriptions
Accounting Course Descriptions University Catalog
ACC 2010-3 Principles of Accounting I (3 + 0)
Prerequisites: MTH 1110 or MTH 1310 or MTH 1400
This course introduces students 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)
Prerequisites: MTH 1110 or 1310 or 1400; and 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)
Prerequisites: MTH 1110 or 1310 or 1400; ACC 2010, PSC 1010, and junior standing
This course is 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)
Prerequisites: ACC 2020 and 3090
This course is a 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)
Prerequisites: 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)
Prerequisites: ACC 2020
This course is a 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. 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 Accounting Information Systems (3 + 0)
Prerequisites: MTH 1110 or 1310 or 1400; ACC 2020 and CIS 2010
This course is a study of principles and current issues relating to the design, implementation,
control and regulation of accounting information systems. Tools and technologies related to
accounting systems and the place of accounting systems within the modern enterprise provide
a focus for the course, which includes an introduction to accounting-related information
technology (IT) audit issues.
ACC 3400-3 Cost Accounting (3 + 0)
Prerequisites: MTH 1110 or 1310 or 1400; ACC 2020, ACC 3300 and CIS 2010.
This course includes coverage of cost behavior relationships, job order and process costing
systems, overhead allocation methods, budgeting and budget variance analysis, cost-volumeprofit
relationships, and cost prediction for supporting management decision-making in service,
sales, and manufacturing organizations. Computer applications are an integral part of
this course.
ACC 3510-3 Intermediate Accounting I (3 + 0)
Prerequisites: MTH 1110 or 1310 or 1400; and ACC 2020
Corerequisite: ACC 3300
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)
Prerequisites: a grade of “C” or better in ACC 3510
This course is a continuation of ACC 3510 and covers an in-depth study of basic accounting
principles with an emphasis on stockholders’ equity and special problems.
ACC 3750 - International Accounting 3 (3 + 0)
Prerequisite(s): ACC 3510 or FIN 3100
This course is a study of the impact on financial reporting and managerial decision-making due to the similarities and differences in accounting standards throughout the world. This course examines the history and development of accounting standards and reviews current topics which affect the comparison of global financial reporting.
ACC 4200-3 Auditing and Attestation (3 + 0)
Prerequisites: ACC 3510
Corequisite: ACC 3520
This course is an introduction to contemporary theory and practice of auditing and attestation.
The course will acquaint the students with auditing and attestation standards, professional
ethics, internal control, objectives and procedures for audits and attestation, risk
assessment, audit and attestation reports, legal liability, research methodology, and corporate
governance. Concepts included are professionalism, independence, evidence, risk, control,
and enhancement of reliability and relevance properties of attester’s services.
ACC 4510-3 Advanced Accounting (3 + 0)
Prerequisites: 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.
