Alice Lloyd College

Accounting Courses

ACC 201: Principles of Accounting I

Prerequisite: MATH 112, 113 or higher

Offered: Fall

An introduction to accounting concepts and principles involved in the preparation of financial reports for internal and external use.

3 credit hours

ACC 201: Principles of Accounting II

Prerequisite: ACC 201

Offered: Spring

An introduction to the analysis and interpretation of accounting data and its use in management planning and control.

3 credit hours

ACC 301-302: Intermediate Accounting I-II

Prerequisite: Pre-Business Curriculum

Offered: ACC 301 – Fall; ACC 302 – Spring

Detailed study of the theory of accounts and the techniques of accounting; balance sheet accounts and problems of recording, tracing and valuation; revenue recognition and income determination under the various theories of recognition.

Each course is 3 credit hours.

ACC 303: Cost Accounting

Prerequisite: BUS/ACC Curriculum

Offered: Spring

Concepts of cost in developing information for management use in the determination of income, the selections of activities or projects, and the measurement of performance.

3 credit hours

ACC 304: Income Taxation

Prerequisite: Pre-BUS Curriculum

Offered: Fall

Introduction to federal income tax law as it relates to planning to minimize income taxes for individuals, corporations, and partnerships. Includes preparation of individual tax returns utilizing such planning.

3 credit hours

ACC 305: Governmental and Nonprofit Accounting

Prerequisite: Pre-BUS Curriculum

Offered: Fall, as needed

A study of accounting and reporting principles, standards, and procedures applicable to governmental and other non-profit organizations.

3 credit hours

ACC 401: Auditing

Prerequisite: ACC 301, 302

Offered: Fall

A study of the practical application of accounting knowledge to the problems of auditing and a study of the installation, use and effect of systems, of internal control.

3 credit hours

ACC 410: Advanced Accounting

Prerequisites: ACC 301, 302

Offered: Fall, as needed

A study of partnerships, business combinations, consolidated financial statements, fund accounting and other contemporary accounting issues.

3 credit hours

ACC 460: Accounting Information Systems

Prerequisite: None stated

Offered: Fall, as needed

Accounting Information Systems is concerned with the way computerized information systems impact how accounting data is captured, processed, and communicated. The course introduces the student to the people, technology, procedures, and controls that are necessary to conduct internal and external e-business with an emphasis on the internal controls over such systems. Students will be introduced to computerized accounting packages and will utilize information to make decisions.

3 credit hours

ACC 461-469: Special Topics in Accounting

Prerequisite: Junior status

Offered: As needed

Elective courses may be offered as special topics in accounting on an occasional basis depending on the availability and interest of students and faculty.

3 credit hours

ACC 470: Accounting Internship

Prerequisite: Must be a full-time student with a Business Administration major the semester prior to the one in which the internship will be accomplished. Must have completed the Pre-BUS curriculum and have junior or senior status.

Offered: As needed

Students are placed with cooperating institutions and are jointly supervised by a work supervisor and a faculty member. Specified academic and work requirements are stated in a learning work agreement.

1-3 credit hours

ACC 475: Accounting Independent Study

Prerequisite: Junior or senior status and consent of instructor

Offered: As needed

Students have an opportunity to supplement formal course offerings with Independent Study. This must be arranged with the Faculty Advisor and must be in compliance with the College requirements for Independent Study.

1-3 credit hours

ACC 488: Readings and Research in Accounting

Prerequisite: Business Administration major with senior status

Offered: Fall

An intense study of the research process, which moves the student sequentially from a general topic, to formulating a thesis, to the final draft of a comprehensive research project. The instructor will guide the student through planning, organizing, researching and drafting an accounting related research report that sets forth a problem and offers a convincing solution. Students will make presentations on their readings and research throughout the semester culminating in a major formal presentation of their work.

3 credit hours

 

 

 

 

 

 

Upcoming Events

  • Baseball vs Miami University Hamilton
    March 26, 2015 @ 1:00 pm Event Details >>
  • Convocation: Blue Jeans for Babies
    March 26, 2015 @ 1:00 pm Event Details >>
  • Baseball vs Point Park University
    March 27, 2015 March 29, 2015 @ 1:00 pm Event Details >>
  • Men's Tennis vs Asbury
    March 27, 2015 @ 2:00 pm Event Details >>
  • Softball vs Rio Grande
    March 27, 2015 March 29, 2015 @ 2:00 pm Event Details >>

Calendar

March 2015
S M T W T F S
22 23 24

Convocation: Dr. Patrick Greene

25 26

Convocation: Dr. Rhonda Smith-Daugherty - Wings for Victory: Women Aviators and World War II

27

Midterm Grades Due

28
1 2

JBS 3rd Quarter Grades Due

3

Baseball vs Johnson University

James V. Mongiardo Speech Competition

4 5 6

Baseball vs Ohio Christian University

Softball @ Asbury

7

Softball @ Asbury

8

Men's Golf @ Skyhawk Invitational

Softball vs UPike

9

Men's Golf @ Skyhawk Invitational

Spring Break - No Classes

Spring Break - No Classes

Voices of Appalachia Choir Tour

10

Spring Break - No Classes

Spring Break - No Classes

Voices of Appalachia Choir Tour

Men's Golf @ Skyhawk Invitational

11

Spring Break - No Classes

Spring Break - No Classes

Voices of Appalachia Choir Tour

12

Spring Break - No Classes

Spring Break - No Classes

Voices of Appalachia Choir Tour

13

Spring Break - No Classes

Spring Break - No Classes

Voices of Appalachia Choir Tour

Softball vs Point Park

14

Softball vs Point Park

15 16 17

Convocation: Terri Thompson

18 19 20

Baseball vs Brescia University

Softball @ UC Clermont

21

Softball @ IU Southeast

Baseball vs Brescia University

22

Softball @ IU Southeast

23

Men's Golf @ Southeast Kentucky Intercollegiate

24

ALC Blood Drive

Men's Golf @ Southeast Kentucky Intercollegiate

Convocation: Blood Drive - Community Service

Baseball vs Tennessee Temple

25

Baseball vs Tennessee Temple

Men's Tennis vs UVA Wise

26

Baseball vs Miami University Hamilton

Convocation: Blue Jeans for Babies

27

Baseball vs Point Park University

Men's Tennis vs Asbury

Softball vs Rio Grande

28

Alumni Board Meeting

Softball vs Rio Grande

Baseball vs Point Park University

29 30

Softball @ Hiwassee College

31

Softball vs Bluefield College

1

Baseball vs Hiwassee College

2

Men's Tennis vs IU Southeast

Softball @ Midway

3

Good Friday - No Classes

Good Friday - No Classes

Softball @ Midway

Baseball @ Asbury University

4

Baseball @ Asbury University