ACC-101 Principles of Financial Accounting

This course introduces students to key accounting principles used to record real-world business transactions, prepare financial statements, and interpret a company's financial performance. Accounting is often called "the language of business" because it provides external stakeholders such as investors and creditors as well as internal stakeholders such as management with the financial information necessary to make well-informed business decisions. In this course, students learn how to prepare the financial reports that are used by external parties in real-world situations. Key points of study include the accounting cycle, merchandising operations, cash and other financial assets, long-term assets including property and intangibles, current and long-term liabilities, components of stockholders' equity, and the statement of cash flows.

Study Methods:

e-Pack® (ACC-101-EP):

Feb 2023,  Mar 2023,  Apr 2023,  May 2023,  Jun 2023

Guided Study (ACC-101-GS):

Feb 2023,  Mar 2023,  Apr 2023,  May 2023,  Jun 2023

Online Courses (ACC-101-OL):

Feb 2023,  Mar 2023,  Apr 2023,  May 2023,  Jun 2023

TECEP® Examination (ACC-101-TE):

Feb 2023,  Mar 2023,  Apr 2023,  May 2023,  Jun 2023

Credits: 3

Preview the Online Syllabus 
(Please visit the University bookstore to view the correct materials for each course by semester as the contents of the actual online syllabus may differ from the preview due to updates or revisions)

ACC-102 Principles of Managerial Accounting

This course focuses on the internal use of financial information and reports to inform and support business decisions. Instead of providing data about the company to outsiders, managerial accounting focuses on giving insiders the information that will help them run the firm successfully. In this course, students learn to identify global influences on business, classify operational costs, assign costs to products, prepare budgets, analyze variances, and evaluate performance using a variety of metrics.

Advisory: It is advisable to have knowledge in a course equivalent to ACC-101: Principles of Financial Accounting, with a grade of C or better, to succeed in this course. Students are responsible for making sure that they have the necessary knowledge. Working knowledge of Microsoft Excel is required.

Study Methods:

e-Pack® (ACC-102-EP):

Feb 2023,  Mar 2023,  Apr 2023,  May 2023,  Jun 2023

Guided Study (ACC-102-GS):

Feb 2023,  Mar 2023,  Apr 2023,  May 2023,  Jun 2023

Online Courses (ACC-102-OL):

Feb 2023,  Mar 2023,  Apr 2023,  May 2023,  Jun 2023

TECEP® Examination (ACC-102-TE):

Feb 2023,  Mar 2023,  Apr 2023,  May 2023,  Jun 2023

Credits: 3

Preview the Online Syllabus 
(Please visit the University bookstore to view the correct materials for each course by semester as the contents of the actual online syllabus may differ from the preview due to updates or revisions)

ACC-201 Intermediate Accounting I

Intermediate Accounting I is the first of a two-course sequence in financial accounting. Topics covered include accounting theory, a review of the accounting cycle, financial statements, time value of money, current assets, and operational assets as they apply to generally accepted accounting principles (GAAP) and International Financial Reporting Standards (IFRS). This course is essential for students who wish to pursue a major in accounting.

Advisory: It is advisable to have knowledge in a course equivalent to ACC-102: Principles of Managerial Accounting, with a grade of C or better. Working knowledge of Microsoft Excel is required.

Study Methods:

Online Courses (ACC-201-OL):

Feb 2023,  Mar 2023,  Apr 2023,  May 2023,  Jun 2023

Self-Directed Courses (ACC-201-SD): This course is offered every term.

Credits: 3

Preview the Online Syllabus 
(Please visit the University bookstore to view the correct materials for each course by semester as the contents of the actual online syllabus may differ from the preview due to updates or revisions)

ACC-202 Intermediate Accounting II

Intermediate Accounting II is the second of a two-course sequence in financial accounting. Accounting methods and procedures under generally accepted accounting principles (GAAP) and International Financial Reporting Standards (IFRS) will be covered in detail. Topics covered include investments, current liabilities and contingencies, bonds and long-term notes, leases, accounting for income taxes, pensions, shareholders' equity, earnings per share, share-based compensation, accounting errors, and the statement of cash flows. This course is essential for students who wish to pursue a major in accounting.

Advisory: It is advisable to have knowledge in a course equivalent to ACC-201: Intermediate Accounting I, with a grade of C or better. Working knowledge of Microsoft Excel is required.

Study Methods:

Online Courses (ACC-202-OL):

Feb 2023,  Apr 2023,  Jun 2023

Self-Directed Courses (ACC-202-SD): This course is offered every term.

Credits: 3

Preview the Online Syllabus 
(Please visit the University bookstore to view the correct materials for each course by semester as the contents of the actual online syllabus may differ from the preview due to updates or revisions)

ACC-401 Advanced Accounting I

Advanced Accounting I is the first semester of a two-semester sequence of courses that provide a review and introduction to both the concepts and technical issues associated with more advanced accounting topics. In this course complex consolidated financial statements will be addressed in detail, along with accounting for various types of subsidiary investments. In addition, interim and segmental reporting will be discussed. International operations and foreign exchange translations will also be covered in-depth, along with derivatives. Related professional pronouncements will be introduced as well.

Advisory: It is advisable to have completed ACC-201: Intermediate Accounting I, with a grade of C or better, in order to succeed in this course. Students are responsible for making sure that they have the necessary knowledge. Working knowledge of Microsoft Excel is required.

Study Methods:

Online Courses (ACC-401-OL):

Feb 2023,  Apr 2023,  Jun 2023

Self-Directed Courses (ACC-401-SD): This course is offered every term.

Credits: 3

Preview the Online Syllabus 
(Please visit the University bookstore to view the correct materials for each course by semester as the contents of the actual online syllabus may differ from the preview due to updates or revisions)

ACC-421 Federal Income Taxation

Federal Income Taxation is a one-semester course designed to help students learn the basics of federal income taxation of individuals. The course covers the basic tax calculations, filing status, gross income inclusions and exclusions, gain and loss recognition, business and personal deductions, tax credits, and filing requirements. It also looks briefly at the taxation of partnerships as well as that of corporations and special "S corporations".

Advisory: It is advisable to have completed ACC-101: Principles of Financial Accounting, and ACC-102: Principles of Managerial Accounting, with grades of C or better, in order to succeed in this course. Students are responsible for making sure that they have the necessary knowledge. Working knowledge of Microsoft Excel is required.

Study Methods:

Online Courses (ACC-421-OL):

Mar 2023,  May 2023

TECEP® Examination (ACC-421-TE):

Feb 2023,  Mar 2023,  Apr 2023,  May 2023,  Jun 2023

Credits: 3

Preview the Online Syllabus 
(Please visit the University bookstore to view the correct materials for each course by semester as the contents of the actual online syllabus may differ from the preview due to updates or revisions)

ACC-303 Cost Accounting

This course explores the world of cost accounting. It reviews the nature and calculation of costs associated with delivering products and services. Students will gain experience with the fundamental analytical tools that are utilized for cost accounting and in assessing how cost information can be used to make managerial decisions.

Advisory: It is advisable to have completed ACC-101: Principles of Financial Accounting and ACC-201: Intermediate Accounting I, with a grade of C or better, in order to succeed in this course. Students are responsible for making sure that they have the necessary knowledge. Working knowledge of Microsoft Excel is required.

System Requirement: This course requires access to a computer with Microsoft Word or a compatible word-processing program and Microsoft Excel or a compatible spreadsheet program.

Study Methods:

Online Courses (ACC-303-OL):

Feb 2023,  Mar 2023,  Apr 2023,  May 2023,  Jun 2023

Self-Directed Courses (ACC-303-SD): This course is offered every term.

Credits: 3

Preview the Online Syllabus 
(Please visit the University bookstore to view the correct materials for each course by semester as the contents of the actual online syllabus may differ from the preview due to updates or revisions)