Accounting Undergraduate Courses

Some courses may not be offered every year. Check with the college or department office for current information about when specific courses are offered.

For course syllabi, see the departmental website.

ACC 199 SPECIAL TOPICS (1-3)

Foundations of intellectual inquiry. In-depth study of a substantive problem. Letter grade only. May be repeated for a maximum of 6 units.

ACC 205 LEGAL, ETHICAL, GLOBAL, AND REGULATORY ENVIRONMENT OF BUSINESS (3)

Basic coverage of the environment of business, including legal and ethical issues and the regulatory and global environment of business that affect business policies and decisions. Letter grade only.

ACC 205H LEGAL, ETHICAL, GLOBAL, AND REGULATORY ENVIRONMENT OF BUSINESS (3)

Basic coverage of the environment of business, including legal and ethical issues and the regulatory and global environment of business that affect business policies and decisions. Letter grade only. Prerequisite: Honors Student Group

ACC 255 PRINCIPLES OF ACCOUNTING: FINANCIAL (3)

Introduces theory and practice in the preparation, analysis, and interpretation of general purpose financial statements for external users. Letter grade only. Prerequisite: Eligible to take MAT 114 or Math Placement 43 or higher

ACC 256 PRINCIPLES OF ACCOUNTING: MANAGERIAL (3)

Introduces the development and analysis of accounting information for managerial planning and control. Letter grade only. Prerequisite: ACC 255

ACC 257 INTRODUCTORY ACCOUNTING LAB (1)

For transfer students who have taken ACC 230 and/or 240 but not 250 from ASU or the Maricopa Community College District; contact the department for more information. Pass-fail only. Instructor's consent.

ACC 300 ACCOUNTING SYSTEMS (3)

Introduces the function, analysis, design, and operation of accounting systems. Letter grade only. Prerequisite: Business Major Status Milestone

ACC 302 COST ACCOUNTING (3)

Introduces the compilation, analysis, and interpretation of cost-accounting information with emphasis on managerial uses for planning, control, and decision making. Letter grade only. Prerequisite: Business Major Status Milestone

ACC 355 FINANCIAL REPORTING I (3)

Current accounting objectives, principles, theory, and practice in the preparation, interpretation, and analysis of general-purpose financial statements for business entities. Letter grade only. Prerequisite: Business Major Status Milestone

ACC 356 FINANCIAL REPORTING II (3)

ACC 399 SPECIAL TOPICS (1-3)

In-depth study of an aspect, concept, or problem within a program of study. Letter grade only. May be repeated for a maximum of 6 units.

ACC 402 ADVANCED COST ACCOUNTING (3)

Emphasizes cost accounting as a highly developed device to assist in reaching objectives, stressing the planning and controlling aspects of cost accounting. Co-convenes with ACC 502. Letter grade only. Prerequisite: ACC 302 and Business Major Status Milestone

ACC 405 ADVANCED BUSINESS LAW (3)

Law of partnerships, corporations, real property, wills and probate, sales, commercial paper, security devices, bankruptcy, and insurance. Letter grade only. Prerequisite: Junior status and BA 205 or ACC 205

ACC 408 FIELDWORK EXPERIENCE (1-12)

Individualized supervised field experience in an appropriate agency or organization. May be repeated for a maximum of 12 units. Pass-fail only. Fee required.

ACC 440 INTERNAL AUDITING & CONTROLS (3)

Overview of the incremental regulations spawned by the Sarbanes-Oxley Act of 2002. Acquaints students with the relevance and significance of internal control and internal audit procedures supporting business operation and corporate governance. Letter grade only. Prerequisite: ACC 300, ACC 355, and Business Major Status Milestone

ACC 455 FINANCIAL REPORTING III (3)

Accounting theory, objectives, principles, and practice for special, complex accounting issues including leases, pensions and other post-retirement benefits, income taxes, foreign currency, and business combinations and consolidations. Letter grade only. Prerequisite: ACC 356 and Business Major Status Milestone

ACC 456 GOVERNMENTAL, NONPROFIT & NONCORPORATE ACCOUNTING (3)

Accounting theory, objectives, principles, and practice in the preparation, interpretation, and analysis of financial statements for governmental and other nonprofit organizations and fiduciary relationships and partnership business entities. Co-convenes with ACC 556. Letter grade. Prerequisite: Business Major Status Milestone and Prerequisite or Corequisite: ACC 356

ACC 460 INCOME TAX ACCOUNTING (3)

Introduces tax concepts and tax entities, the role of federal taxation in business decision-making processes, basic tax research and tax planning techniques. Letter grade only. Prerequisite: Business Major Status Milestone

ACC 466 LEGISLATIVE INTERNSHIP (1-12)

Supervised internship in the Arizona Legislature during spring semester. Students are selected on a competitive basis, and you must apply during the fall semester. (To be eligible, you must be a candidate for a bachelor's degree and have completed all lower-division requirements and attained senior status at the end of the fall semester preceding the internship.) Registration is handled by the associate provost for academic administration after the legislature has made its final selection. Pass-fail only. May be repeated for a maximum of 12 units; not the same subject. Department consent required.

ACC 485 UNDERGRADUATE RESEARCH (1-6)

Individualized original research under the supervision of a research adviser. Pass-fail only. May be repeated for up to 12 units of credit.

ACC 497 INDEPENDENT STUDY (1-6)

Individualized approach to selected topics by guided reading and critical evaluation. Pass-fail only. No repeat limit.

ACC 499 CONTEMPORARY DEVELOPMENTS (1-3)

Examines recent trends and investigations in a selected area. Letter grade only. No repeat limit.