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Accounting Course Descriptions

ACC 201   Financial Accounting

3 credits

The purpose of this course is to introduce the student to generally-accepted accounting principles, basic accounting systems, accounting theory, and financial statements.

 

ACC 202   Managerial Accounting

3 credits

Prerequisite: ACC 201, MAT 100 or MAT 105 or MAT 111 or MAT 122 or BUA 210 or MAT 130

A continuation of ACC 201 with concentration on corporate financial statements and the basics of managerial cost accounting. Applications are designed to provide exposure to analysis and interpretation of accounting data for managerial planning, control, and decision-making.

 

ACC 212   Intermediate Financial Accounting I

3 credits

Prerequisite: ACC 201

Builds on the theory and skills introduced in ACC 201 Financial Accounting. Emphasis is on accounting transactions through financial statement construction, valuation and measurement of cash, receivables, inventories, plant and equipment, intangibles, investments, and liabilities. Communication skills, as they apply to the accounting profession, are stressed.  

 

ACC 225   Volunteer Income Tax Assistance

0-3 credits

The Volunteer Income Tax Assistance (VITA) program is designed for those students that want to improve their communication skills, learn a valuable skill for life and help our community in the process. Students will receive IRS certification by passing a series of online classes and classroom training preparing them to be able to assist in the preparation of taxes for those in need. VITA is a national program that will assist our students in gaining experience while giving back to the community in which they live.

(Repeatable for credit)

 

ACC 230   Using Peachtree Software

1 credit

This course allows our students and members of the community to participate in a class that allows the development of accounting and software skills using the Peachtree accounting software package. Not only will students gain the experience and confidence to perform day-to-day operational tasks, they will understand the accounting concepts behind the activities they do. Furthermore, appropriate computer system security and back-up considerations will be reviewed.

 

ACC 231   Using QuickBooks Software

1 credit

This course allows our students and members of the community to participate in a class that allows the development of accounting and software skills using the QuickBooks accounting software package. Not only will students gain the experience and confidence to perform day-to-day operational tasks, they will understand the accounting concepts behind the activities they do. Furthermore, appropriate computer system security and back-up considerations will be reviewed.

 

ACC 232   Using Great Plains Software

1 credit

This course allows our students and members of the community to participate in a class that allows the development of accounting and software skills using the Great Plains accounting software package. Not only will students gain the experience and confidence to perform day-to-day operational tasks, they will understand the accounting concepts behind the activities they do. Furthermore, appropriate computer system security and back-up considerations will be reviewed.

 

ACC 308   Accounting Software

3 credits

This course offers students the opportunity to apply accounting theory to practice and gain an exposure to computerized accounting. Students learn how to open a new company, record accounting transactions, make adjusting entries and create financial statements on customized formats. Students also learn how to perform such day-to-day tasks as creating purchase orders, issuing invoices, receiving and recording inventory, setting prices, recording sales, collecting receivables, issuing debit or credit memos, doing bank reconciliations, and preparing employee payroll. Students will also learn about system settings for audit trails, password protection, importing and exporting with Microsoft Excel, budgeting, and backups.

 

ACC 311   Intermediate Financial Accounting II

3 credits

Prerequisite: ACC 212

An extension of the theory and application of generally-accepted accounting principles with emphasis on accounting for contributed capital, retained earnings, investments, income taxes, pensions, leases, and accounting changes. Revenue recognition and cash flows are also discussed. Application of the generally accepted accounting principles in different areas is emphasized throughout the course.

 

ACC 312   Advanced Accounting

3 credits

Prerequisite: ACC 311

A study of accounting for business combinations, partnerships, and governmental fund accounting. Extensive coverage of purchase method, intercompany transactions, and consolidated financial statements. Also includes governmental fund accounting.

 

ACC 331   Income Tax I

3 credits

Prerequisite: ACC 202 or 212

A study of federal income taxes as they apply to individuals with emphasis on determination of gross income, adjusted gross income, deductions, exemptions, and taxes due. Students are required to complete comprehensive individual income tax returns.  

 

ACC 332   Income Tax II

3 credits

Prerequisite: ACC 331

A continuation of ACC 331 dealing with the taxation of corporations and partnerships. Topics include determination of taxable income, transfers to corporations, corporate distributions, and S corporations. Students are required to complete comprehensive corporate and partnership income tax return problems. Service learning through the Volunteer Income Tax Assistance (VITA) Program is integrated throughout the course.

 

ACC 397   Internship

0-3 credits

Prerequisites: BUA 203, ACC 201

A course designed to provide the student with field work experience through a work opportunity related to the student's career objective. A learning contract is used to focus expectations, duration of the experience, and means for evaluation. The student will benefit from applying classroom learning to actual job experience. ("0" credit receives CR/NC grade.)

ACC 404   Special Topics

1-3 credits

A course in which selected topics in accounting are presented. Topics offered are at the department's discretion and vary from offering to offering. 

 

ACC 414   Independent Study

1-3 credits

Prerequisite: Permission

Intensive independent study of a chosen subject. Students are expected to read a substantial number of major works in the field and to prepare a critically documented paper.

 

ACC 422   Auditing

3 credits

Prerequisite: ACC 311

(Senior standing preferred)

A course covering the philosophy, concepts, and techniques used by independent and internal auditors. Professional ethics and legal relationships, the study and evaluation of internal control, audit program applications, statistical sampling, EDP auditing, and reporting obligations are included in the course. Integrated material provides application of the theory studied in the course. Focus is placed on the analysis and interpretation of data, events, and theory using collaborative learning techniques. Oral and written communication skills are emphasized.  

 

ACC 431   Advanced Cost Accounting

3 credits

Prerequisite: ACC 202

An advanced study of cost accounting systems in both an industrial and service environment. Topics discussed in detail include job order and process costing, standard costs, variance analysis, and activity-based costing. The relationship of budgeting to profit planning and business control is studied and applied.

 

ACC 497   Internship

0-3 credits

Prerequisites: BUA 203, ACC 201

A course designed to provide the student with field work experience through a work opportunity related to the student's career objective. A learning contract is used to focus expectations, duration of the experience, and means for evaluation. The student will benefit from applying classroom learning to actual job experience. ("0" credit receives CR/NC grade.)

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There are 500 student mailboxes in the Hornung Student Center (Source: Sodexo Dining Services).

Campus Info

Marian University - Main Campus
45 S. National Ave.
Fond du Lac, WI 54935-4699

CALL: 1-800-2-MARIAN (1-800-262-7426)
EMAIL: admission@marianuniversity.edu  

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