The Accounting discipline has been designed to enable students to establish, maintain and manage both manual and automated accounting systems. Students can also develop the necessary competencies to create and analyze information for managerial decision-making situations. In addition to this degree program, students who intend to become full-charge bookkeepers will also need experience in the field.
| Courses |
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| ACC |
105 |
Taxation For Individuals |
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Credits: 3. Prerequisites: none
Covers income, expenses, exclusions, deductions, and credits. Emphasizes the preparation of individual income tax. |
| ACC |
135B |
Bookkeeping I |
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Credits: 3. Prerequisites: none
Introduces the basic principles of bookkeeping and applied accounting for a business enterprise with special emphasis on accounting for sole proprietorships, service and merchandising companies. Includes debits and credits, the accounting cycle, journals, ledgers, bank reconciliations, payroll, and the preparation of simple financial statements. May include a computerized component. |
| ACC |
136B |
Bookkeeping II |
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Credits: 3. Prerequisites: ACC 135B
Continues ACC 135B. Includes accounting for notes and accounts receivable, inventory, fixed assets, and notes payable and the Statement of Cash Flows. Introduces accounting for partnerships and corporations. May include a computerized component. |
| ACC |
180B |
Payroll & Employee Benefit Accounting |
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Credits: 3. Prerequisites: ACC 135B or ACC 201 or equivalent work experience
Introduces payroll and employee benefit reporting to federal state, and local government agencies. Includes an overview of federal and state labor laws and specialized reporting requirements including both manual and computerized payroll accounting systems. |
| ACC |
198B |
Special Topics in Accounting |
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Credits: 1–3. Prerequisites: none
Applies to a variety of topics including short courses and workshops covering a variety of subjects in accounting. |
| ACC |
201 |
Financial Accounting |
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Credits: 3. Prerequisites: none. Recommended: ACC 135B & ACC 136B
Introduces the basic principles of financial accounting for business enterprises with special emphasis on accounting for corporations. Includes theory of debit and credit, accounting cycle, special journals, receivables, depreciation, inventory, long-term debt, corporate capital, and preparation of basic financial statements. |
| ACC |
202 |
Managerial Accounting |
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Credits: 3. Prerequisites: ACC 201 . Recommended: MATH 095 or equivalent
Introduces the basic principles of management accounting including manufacturing and cost accounting, budgeting, accounting for management decision-making, and financial statement analysis. |
| ACC |
203 |
Intermediate Accounting I |
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Credits: 3. Prerequisites: ACC 202
Emphasizes accounting theory, concepts and analysis of problems that arise in applying these concepts. Course covers in depth the traditional topics as well as recent developments in accounting valuation, accounting for cash, receivables, prepaid and accrued items, plant and equipment. This course is accepted in lieu of ACC 401 at UNR or UNLV upon validation of content and knowledge by approved College of Business examination, or satisfactory performance ("C" or better) in ACC 402 at UNR or UNLV during the first year of eligibility to enroll in the appropriate upper division business course at UNR or UNLV. |
| ACC |
204 |
Intermediate Accounting II |
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Credits: 3. Prerequisites: ACC 203
Emphasizes accounting theory and concepts in corporate accounting. Areas of focus will include stockholder's equity, investments in securities and funds, financial reporting, and analysis of financial statements. |
| ACC |
220 |
Microcomputer Accounting Systems |
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Credits: 3. Prerequisites: ACC 136B or ACC 201
Integrates the principles of accounting and the concepts of data processing. Students will become familiar with computerized accounting systems which are realistic examples of systems used in business today. |
| ACC |
223B |
Introduction to QuickBooks |
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Credits: 3. Prerequisites: ACC 135B or consent of instructor
Introduces students to QuickBooks accounting program and computerized accounting. The student will receive hands-on training in the use of QuickBooks using fictitious case studies. |
| ACC |
251 |
Introduction to Auditing |
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Credits: 3. Prerequisites: ACC 201 & ACC 202 or consent of instructor
Provides an overview of the auditing process including internal, external, and governmental auditing. |
| ACC |
261 |
Governmental Accounting |
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Credits: 3. Prerequisites: ACC 201
Introduces accounting and reporting for government and non-profit entities. Includes study of fund and budget accounts of local governmental units, revenues, appropriations, disbursements and assessments. |
| ACC |
290B |
Certified Bookkeeper Course |
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Credits: 6. Prerequisites: ACC 136B or ACC 201 with a grade of C or better, or by demonstrating a thorough knowledge of double-entry accounting
Offers skills for working professionals and students who wish to advance their career in the bookkeeping profession. Upon successful completion, students will be able to sit for a national exam administered by the American Institute of Professional Bookkeepers (AIPB). Upon passing this exam and completing two years of bookkeeping experience, individuals earn the right to call themselves "Certified Bookkeepers." |
| ACC |
295B |
Work Experience I |
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Credits: 1–6. Prerequisites: consent of instructor
Provides on-the-job supervised and educationally directed work experience. |
