Dr. Goddard teaches accounting

The following is a selection of the courses you might take as an Accounting major.

ACC101 Financial Accounting

Introduces students to generally accepted accounting principles and accounting process with regards to corporations, partnerships, and sole-proprietorships. The basic concepts, principles, and techniques used to generate accounting data, financial statements and the interpretation and use of financial data to enhance the decision-making process are covered. 3 credits.

ACC102 Managerial Accounting

This course covers materials relating to the accounting cycle and the preparation of a basic set of financial statements. Emphasis on the analysis and interpretation of accounting reports including ratios and cash flow analysis. The use of accounting information for managerial planning, control, and decision-making through budgeting, cost and variance analyses, and responsibility accounting. Prerequisite: ACC101. 3 credits.

ACC201 Intermediate Accounting I

A comprehensive study of accounting concepts and principles underlying the form and content of financial statements. Emphasis will be placed on the theory supporting the alternative treatments of various accounting problems relating to cash, receivables, inventories, plant and other assets. The course will review some of the recent changes and proposed changes in accounting theory and practice. Prerequisite: ACC102. 3 credits.

ACC202 Intermediate Accounting II

Continues the study of accounting concepts and theory with particular emphasis on the accounting principles issued with respect to liabilities and equity. The use of accounting information as a basis for decision-making by the various users of financial statements will be emphasized. Includes an analysis of a company’s financial statements through a comprehensive review of a recent annual report. Prerequisite: ACC201. 3 credits.

ACC301 Auditing

Presents the theory of auditing and the proper procedures necessary to apply generally accepted theory. Emphasis is on internal control review and evaluation, on statistical sampling theory and application, and on procedural testing. Audit objectives, reports, procedures, and review are presented to understand the work of the public accountant in auditing. Prerequisite: ACC202. 3 credits.

ACC302 Cost Accounting

Blends the theory of cost accounting with problems of practical management application. Modern cost accounting procedures are presented in a logical manner so that the student can readily apply theory with practice. A complete development of the Job Process and Standard Cost Systems is provided. Emphasis is placed on analysis and use of data for managerial control. Prerequisite: ACC 202. 3 credits.

ACC320 Internship in Accounting – First Experience

Provides the student practical experience in an approved accounting placement at a suitable local firm.  Evaluation is determined by the instructor in coordination with the local business supervisor and division chairperson. Juniors and seniors only. 3 credits.

ACC403 Federal Income Tax I

Provides instruction by application of federal income tax laws to incomes of individuals. Various tax returns are prepared. Includes a comprehensive explanation of the federal tax structure and training in the application of tax principles to specific problems. Prerequisite: ACC202. 3 credits.

ACC404 Federal Income Tax II

Provides instruction by applying federal income tax laws to incomes of partnerships, corporations, subchapter S corporations, trusts and estates. Extensive tax research and analysis is required in each of these areas. Prerequisite: ACC403. 3 credits.

ACC410 (PSY410) Research Methods I

This course introduces the student to scientific assumptions and methodology that apply to research and program development, implementation, and evaluation in psychology as well as allied human service, business and educational disciplines. Individual and group designs will be examined as well as statistical and behavioral methods to analyze research results. As part of this course, students will develop a written proposal for a possible research project, although the study will not be completed in the course. Senior standing. 3 credits.

ACC420 Internship in Accounting – Second Experience

Provides the student practical experience in an approved accounting placement at a suitable local firm.  Evaluation is determined by the instructor in coordination with the local business supervisor and division chairperson. Juniors and seniors only. 3 credits.

ACC421 Internship in Accounting

Provides the student practical experience in an approved accounting placement at a suitable local firm.  Evaluation is determined by the instructor in coordination with the local business supervisor and division chairperson. Juniors and seniors only. 6 credits.

ACC442 Advanced Accounting

A capstone course for Accounting majors develops the various concepts of present day accounting and a critical evaluation of contemporary standards as they apply to mergers and acquisitions. The course includes accounting issues related to partnerships, not for profit organizations, and governmental units. Prerequisite: ACC202. Senior standing. 3 credits.

ACC160-460 Selected Topics in Accounting

3 credits.

ACC190-490 Independent Study in Accounting

3 credits.