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  Home > Dana College Catalog > Virtual Catalog > Majors > ACCOUNTING  

Accounting Major | Public Accounting Major

Accounting Courses

ACC 101 Principles of Accounting I
ACC 102 Principles of Accounting II
ACC 311 Intermediate Accounting Theory I
ACC 312 Intermediate Accounting Theory II
ACC 327 Managerial Accounting
ACC 331 Accounting Information Systems (AIS)
ACC 341 Governmental and Nonprofit Accounting
ACC 399 Special Topics
ACC 401 Advanced Accounting Problems
ACC 419 Federal Taxes
ACC 420 Auditing
ACC 459 Internship
ACC 479 Special Projects in Accounting
ACC 489 Readings in Accounting

The courses in Accounting are designed to give students a sound foundation in fundamental concepts of theory and practice so that they may do advanced work in business and accounting areas or prepare them for graduate study.

Accounting Major (57 credits)
The Business Core - 39 credits
(Note: One additional mathematics course above the baseline is required.)
ACC 311 Intermediate Accounting Theory I - 3 credits
ACC 312 Intermediate Accounting Theory II - 3 credits
ACC 327 Managerial Accounting - 3 credits

Select two of the following courses:
ACC 331 Accounting Information Systems - 3 credits
ACC 341 Governmental & Nonprofit Accounting - 3 credits
ACC 401 Advanced Accounting - 3 credits
ACC 419 Federal Tax - 3 credits
ACC 420 Auditing - 3 credits

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Public Accounting Major
The entire program in the Public Accounting Major consists of 150 credits, including general education coursework and elective coursework. If taken as part of the business administration major, and with proper advisement, a student will be able to meet the Nebraska statutory requirements to sit for the CPA examination.

The Business Core - 39 credits
(Note: One additional mathematics course above the baseline is required.)
BUS 362 Business Ethics - 3 credits
ENG 236 Business and Professional Writing - 3 credits
ACC 311 Intermediate Accounting Theory I - 3 credits
ACC 312 Intermediate Accounting Theory II - 3 credits
ACC 327 Managerial Accounting - 3 credits
ACC 331 Accounting Information Systems - 3 credits
ACC 341 Governmental & Nonprofit Accounting - 3 credits
ACC 401 Advanced Accounting - 3 credits
ACC 419 Federal Tax - 3 credits
ACC 420 Auditing - 3 credits
Additional accounting coursework above accounting principles - 6 credits

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Accounting Courses

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ACC 101 Principles of Accounting I 3 credits
An introductory study of the application of accounting principles to the financial statements: basic understanding and appreciation of accounting’s role in society. This course is appropriate for both business majors and non-business majors.

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ACC 102 Principles of Accounting II 3 credits
A continuation of ACC 101. Emphasis is on financial and managerial accounting principles and methods. Cost measurement, standard cost systems and budgeting issues are addressed.
Prerequisite: ACC 101 Principles of Accounting I.

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ACC 311 Intermediate Accounting Theory I 3 credits
An intensive study of accounting theory and practice in connection with income measurement and the capitalization and valuation of assets of a corporation.
Prerequisite: ACC 102 Principles of Accounting II.

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ACC 312 Intermediate Accounting Theory II 3 credits
A continuation of ACC 311. Emphasis is upon the recognition and measurement of a corporation’s liabilities and its stockholders’ equity. Various other problem areas, such as error correction, adjustments for changes in accounting methods, intraperiod tax allocation and earnings per share are addressed.
Prerequisite: ACC 311 Intermediate Accounting Theory I.

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ACC 327 Managerial Accounting 3 credits
A study of accounting as a tool utilized by management for decision-making. Major areas include budgeting, the development of a cost system, standard costing, cost allocation, performance evaluation, and the use of accounting data by management.
Prerequisite: ACC 102 Principles of Accounting II or with permission.

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ACC 331 Accounting Information Systems (AIS) 3 credits
An analysis of the function, design, implementation, documentation and operation of information systems. The general topic of information systems, focusing on accounting applications and internal control, is covered.
Prerequisite: ACC 101 Principles of Accounting I.

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ACC 341 Governmental and Nonprofit Accounting 3 credits
A study of governmental and nonprofit entities: financial reporting, auditing and budgetary methods. Entities covered include state and local governments, federal government, colleges and universities, and health care organizations.
Prerequisite: ACC 101 Principles of Accounting I.

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ACC 399 Special Topics 1-3 credits
A selected area of study in accounting. The topic is announced in the appropriate semester’s course schedule.
Prerequisite: Sophomore standing or permission of instructor. Offered as needed.

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ACC 401 Advanced Accounting Problems 3 credits
An advanced study of accounting problems facing partnerships and corporations, including the organization and liquidation of partnerships and parent-subsidiary relationships of a corporation.
Prerequisite: ACC 312 Intermediate Accounting Theory II.

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ACC 419 Federal Taxes 3 credits
An introduction to federal income taxation from an accounting perspective. Major areas include accounting for income taxes, tax compliance procedures, tax planning and administrative procedures.
Prerequisite: ACC 101 Principles of Accounting I.

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ACC 420 Auditing 3 credits
A study of the techniques needed by independent public accountants to attest to the fairness of business financial statements. Assurance services are also covered.
Prerequisite: ACC 312 Intermediate Accounting Theory II or with permission.

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ACC 459 Internship 1-4 credits
An integrating experience designed to help the student synthesize knowledge of theory in practical application. A minimum of 40 hours of accounting work supervised by a cooperating employer and an accounting faculty member is required. A maximum of 4 credits are allowed toward the major.
Prerequisites: ACC 312 Intermediate Accounting Theory II, Accounting major, junior standing, 2.5 gpa, and permission of department chair.

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ACC 479 Special Projects in Accounting 1-3 credits
An opportunity to develop skills and/or conduct an in-depth study in specialized accounting areas. The students will plan and carry out the project under the direct supervision of an accounting faculty member.
Prerequisites: ACC 312 Intermediate Accounting Theory II, Accounting major, junior standing, 2.5 gpa, and permission of department chair.

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ACC 489 Readings in Accounting 1-3 credits
A study of specialized accounting topics through a directed reading program.
Prerequisites: ACC 312 Intermediate Accounting Theory II, Accounting major, junior standing, 2.5 gpa, and permission of department chair.

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Last Updated on March 6, 2007