ACC - Accounting

Courses

ACC 1001: Fundamentals of Accounting

Credits 3.00
Introduces accounting fundamentals with emphasis on the procedures and practices used in business organizations. Major topics include the accounting cycle for service and merchandising companies, including end-of-period reporting.

ACC 1015: Payroll Accounting

Credits 3.00

Studies federal and state employment laws and their effects on personnel and payroll records. The course is non-technical and is intended to give students a practical working knowledge of the current payroll laws and actual experience in applying regulations. Students are exposed to computerized payroll procedures.

ACC 1021: Accounting Principles I

Credits 4.00
This course introduces accounting principles for understanding the theory and logic that underlie procedures and practices for business organizations. Major topics include the accounting cycle for service and merchandising companies, internal control principles and practices, notes and interest, inventory systems and costing, and plant and intangible asset accounting.

ACC 1022: Accounting Principles II

Credits 4.00

This course continues the application of accounting principles to business organizations. Major topics include corporate equity and debt financing, investments, cash flow statements, financial analysis, budgeting, cost and managerial accounting.

ACC 1025: Computerized Accounting

Credits 3.00

Introduces the capabilities of computer applications in accounting. Includes solving accounting problems of a financial nature and hardware and software controls.

ACC 1031: Income Tax

Credits 3.00
This course is the study of basic concepts of federal income taxation, including gross income, deductions, accounting periods and methods, and property transactions, with emphasis on taxation of individuals and sole proprietorships.

ACC 1032: Tax Help Colorado

Credits 2.00
This course prepares the students for preparation of federal and state income tax returns for individuals. Emphasis is placed on form preparation with the use of tax software.

ACC 1035: Spreadsheet Applications for Accounting

Credits 3.00

Introduces spreadsheets as an accounting tool. Using an accounting perspective, the student applies fundamental spreadsheet concepts. The spreadsheet is used as a problem solving and decision-making tool.

ACC 2011: Intermediate Accounting I

Credits 4.00

Focuses on comprehensive analysis of generally accepted accounting principles (GAAP), accounting theory, concepts and financial reporting principles for public corporations. It is the first of a two-course sequence in financial accounting and is designed primarily for accounting and finance majors. Focuses on the preparation and analysis of business information relevant and useful to external users of financial reports. Explores the theories, principles and practices surveyed in Accounting Principles and critically examines `real-world` financial analysis and reporting issues.

ACC 2012: Intermediate Accounting II

Credits 4.00

Focuses on the theoretical and practical aspects of accounting for long-term liabilities, stockholders` equity, investments, pensions, and leases. Includes income tax allocation, financial statement analysis, cash flow statements and accounting methods changes.

ACC 2016: Governmental and Not-for-profit Accounting

Credits 3.00

Addresses concepts of budgetary control as a matter of law and public administration theory. Accounting principles and procedures necessary to implement budgetary controls for governmental units and other not-for-profit institutions and organizations are presented.

ACC 2026: Cost Accounting

Credits 3.00

Studies cost accumulation methods and reports. Focuses on the concepts and procedures of job order, processes, standards, and direct cost systems, budgeting, planning, and control of costs.