University of Phoenix

September 9, 2010


Home

UOP
Information

Programs

Certification Workshop

Faculty
Qualifications

Approval
Process

Compensation

Strategies for
Successful Presentation

Try Internet Explorer

 Accounting Courses Available
for Faculty Approval
Accounting
ACC/330 Accounting for Decision Making
ACC/340 Accounting Information Systems I
ACC/362/462 Financial Accounting I
ACC/363 Financial Accounting II
ACC/421 Intermediate Financial Accounting I
ACC/422 Intermediate Financial Accounting II
ACC/423 Intermediate Financial Accounting III
ACC/430/433/436 Intermediate Accounting I, II, III
ACC/439 Corporate Tax
ACC/440 Advanced Financial Accounting
ACC/442 Auditing I
ACC/445 Auditing II
ACC/448 Advanced Accounting
ACC/451 Managerial Accounting
ACC/454 Professional Ethics
ACC/460 Government & Non-Profit Accounting
ACC/472.4 Cost Accounting
ACC/483.3 Income Tax
ACC/491 Contemporary Auditing I
ACC/492 Contemporary Auditing II
ACC/514 Managerial Accounting
ACC/515.3 Financial Accounting
Back to Top
Accounting Course Descriptions
ACC/330 Accounting for Decision Making BSB/ACC
This course introduces cost terminology and flows, standard cost systems, relevant costing, budgeting, inventory control, capital asset selection, responsibility accounting, and performance measurement.
Back to Top
ACC/340 Accounting Information Systems I BSB/ACC
This course is designed to provide accounting students with the proper mix of technical information and real-world applications. Areas of study include fundamental concepts and technologies (what computers can do for a business), internets, intranets, electronic commerce, information systems development, basic project management principles, Decision Support Systems, and the benefits of computer/human synergy.
Back to Top
ACC/362/462 Financial Accounting I BSB/ACC
This course covers the fundamentals of financial accounting as well as the identification, measurement, and reporting of the financial effects of economic events on the enterprise. Financial information is examined from the perspective of effective management decision making with special emphasis on the planning and controlling responsibilities of practicing managers.
Back to Top
ACC/363 Financial Accounting II BSB/A
This course is a continuation of Financial Accounting I and examines the acquisition, analysis, and reporting of accounting information from the perspective of effective management decision making. Special emphasis is place on long-term investment and financial statement analysis.

 
Back to Top
ACC/421 Intermediate Financial Accounting I BSB/ACC
This course examines the accounting conceptual framework, cash versus accrual accounting, the income statement and balance sheet, time value of money, cash, receivables, and inventory.
Back to Top
ACC/422 Intermediate Financial Accounting II BSB/ACC
This course examines accounting for property, plant and equipment, intangible assets, current liabilities and contingencies, long-term liabilities, contributed capital and, retained earnings.
Back to Top
ACC/423 Intermediate Financial Accounting III BSB/ACC
This course examines dilutive securities and earnings per share, revenue recognition, accounting for income taxes, leases, accounting changes, error analysis, and the statement of cash flows.
Back to Top
ACC/430/433/436 Intermediate Accounting I, II, III BSB/ACC
This series of courses examines the accounting environment, financial statement preparations, technical aspects of accounting, and the objectives of financial reporting. Topics to be discussed include revenue recognition, investments, ethics and professionalism, generally accepted accounting principles, accounting changes, accounting theory, intangibles, cash flows, current assets, debt, equity, short-and long-term investments, bonds, leases pension, tax accounting, and the relationship between accounting and the environment.
Back to Top
ACC/439 Corporate Tax BSB/ACC
This course is a basic analysis of the Federal tax system. The role of taxation in society, sources of tax authority, and critical areas in business income taxation are examined, as well as tax aspects of the formation, reorganization, and liquidation of corporations and the impact on shareholders. The taxation issues involved in partnerships, corporations, S corporation, and fiduciaries are examined as well as estate and gift taxes, basic tax planning and research.
Back to Top
ACC/440 Advanced Financial Accounting BSB/ACC
This course covers business combinations and diversified companies, consolidations of financial statements, home office and branch accounting, segments, foreign currency transactions, and corporate reorganizations and liquidations.
Back to Top
ACC/442 Auditing I BSB/ACC
This course is the first in a two-part series that deals with auditing a company’s financial reports, internal controls, and EDP systems. Topics include audit evidence and techniques, internal control review and evaluation, and application of statistics. Students learn how to conduct and perform an audit.
Back to Top
ACC/445 Auditing II BSB/ACC
This course is the second in a two-part series that deals with auditing a company’s financial reports, internal controls, and EDP systems. Topics include audit of specific components of the company’s financial system, i.e., EDP, payroll, accounts payable, and inventory, and auditors’ ethics and legal responsibilities. How to complete the audit cycle is also covered.
Back to Top
ACC/448 Advanced Accounting BSB/ACC
This course covers reporting by business combinations and diversified companies, consolidations of financial statements, partnerships, governmental and not-for-profit entity accounting, and foreign currency transactions and subsidiaries of statistics. Students learn how to conduct and perform an audit.
Back to Top
ACC/451 Managerial Accounting BSB/ACC
This course covers identification and development of relevant cost information for both manufacturing and non-manufacturing situations. Emphasis is given to the regulatory, analytical, and behavioral use of accounting information.
Back to Top
ACC/454 Professional Ethics BSB/ACC
This course is designed to integrate previous course work and ethics of the accounting profession.
Back to Top
ACC/460 Government & Non-Profit Accounting BSB/ACC
This course covers fund accounting, budget and control issues, revenue and expense recognition, and issues of reporting for both government and non-profit entities.
Back to Top
ACC/472.4 Cost Accounting BSB/ACC
This course covers direct costing, activity-based costing, responsibility accounting, full absorption (variance analysis), cost-volume-profit analysis, margin analysis, budgeting, and transfer pricing.
Back to Top
ACC/483.3 Income Tax BSB/ACC
This course is a basic introduction to federal taxation. The purpose is to familiarize the student with fundamental tax issues and provide the student with a general understanding of the history, laws, and policies of federal taxation.
Back to Top
ACC/491 Contemporary Auditing I BSB/ACC
This course examines auditing standards, professional ethics, evidence, legal liability, audit planning and documentation, materiality and risk, internal control, and the overall audit plan and program.
Back to Top
ACC/492 Contemporary Auditing II BSB/ACC
This course examines auditing from a balance sheet perspective, completion of the audit, internal, operational, and compliance auditing, auditors’ reports, and other attestation services.
Back to Top
ACC/514 Managerial Accounting MBA
This course examines the principles, techniques, and uses of accounting for use in the planning and control of business organizations from the management perspective. Identified is the budgetary process and related performance evaluation techniques, cost volume to profit relationships, and product costing methods.
Back to Top
ACC/515.3 Financial Accounting MBA/TM/MN
This course covers fundamental accounting concepts and processes. Emphasis is on the collection and processing of accounting information for external financial reporting purposes, and on the interpretation and use of this information in business decision making. Attention is given to emerging issues in accounting for international transactions.
Back to Top

© 1999, 2000 University of Phoenix. All rights reserved.