MENU
School of Business
Academic Majors
Academic Minors
Additional Resources

Accounting

Accounting Courses Offered

100_7245

 

  • ACC 2010. Financial Accounting. An introduction of the fundamentals of accounting which is the basic language of business. Journals, ledgers, adjusting entries and closing entries are introduced and utilized in building the financial and operating statements of business entities emphasizing the use of accounting information in making investment and other decisions. Four credits. Prerequisite: Sophomore standing.

 

  • ACC 2020. Managerial Accounting. An introduction to internal accounting and reporting of organizations, emphasizing the use of accounting information used by management and other decision makers within the organization emphasizing the ways accounting information helps managers as they plan, develop control procedures and make decisions for their organizations. Four credits. Prerequisite: ACC 2010.

 

  • ACC 2050. Accounting Research Methods. This course provides an introduction to the professional accounting research process for financial accounting. Experiential learning is accomplished through the use of an online accounting research database to locate authoritative accounting literature. Also, practice in issue identification, reading and analyzing primary sources, using common secondary sources; and communication of results is provided. Two credits. Spring. Prerequisite: ACC 2010 and declaration of accounting as a major.

 

  • ACC 2881, 3881, 4881. Special Topics. Variable credit. May be repeated.

 

  • ACC 3010. Intermediate Accounting I. This course is the gate-way for the in-depth study of generally accepted accounting principles and their theoretical basis including the process by which accounting standards are created. Also, students explore the elements and proper presentation of the income statement and the balance sheet. Discussion about and correct application of techniques used in accounting for short term financial assets and inventories is also offered.  Four credits. Fall. Prerequisite: ACC 2010 and ACC 2050.

 

  • ACC 3020. Intermediate Accounting II. A continuation of the study of intermediate accounting concepts and principles. An understanding of accounting theory and practice which underlies statement preparation is emphasized through analysis and interpretation of financial statements. The practical application of accounting theory to the more difficult areas of proprietorship, partnership and the corporation is also emphasized. Four credits. Spring. Prerequisite: ACC 3010.

 

  • ACC 3030. Accounting Information Systems.  Designed to provide a deeper understanding of the accounting cycle and how it interacts with technology in a business environment. Emphasis will be placed on the use and knowledge of Enterprise Resource Planning systems and their role in the recording and communicating of accounting data. There will be a hands on approach involved where students will use technology in a simulated business experience. Four credits. Spring. Prerequisite: ACC 2010.

 

  • ACC 3040. Cost Accounting.  Internal accounting and reporting of organizations, emphasizing the use of accounting information used by management and other decision makers within the organization emphasizing the ways accounting information helps managers as they plan, develop control procedures and make decisions for their organizations. Four credits. Fall. Prerequisites: ACC 2010 and ACC 3030.

 

  • ACC 4010. Intermediate Accounting III. In-depth study of accounting theory, generally accepted accounting principles, and techniques involved in measuring, recording, summarizing and reporting financial data for business organizations. Three credits. Fall. Prerequisite: ACC 3020.

 

NOTE: This course will be discontinued after the 2013-2014 academic year.

 

  • ACC 4020. Auditing. A study of the objectives and methods of independent Certified Public Accountants in exercising the attest function. Topics include the meaning and quality of evidence, development of audit programs, statistical sampling, audit reports, and auditor responsibilities. Four credits. Fall. Prerequisite: ACC 3020.

 

  • ACC 4030. Taxation. Study of the federal income tax system that emphasizes the theories, procedures and rationale associated with the taxation of individuals. Experiential learning is accomplished through the completion of a comprehensive tax return preparation problem using tax practice software that is commonly used in professional tax practice. Four credits. Fall. Prerequisite: Junior standing.

 

  • ACC 4040. Advanced Taxation. Study of the federal income tax system that emphasizes the theories, procedures and rationale associated with the taxation of corporations. Experiential learning is accomplished through the completion of a series of exam questions taken from past professional licensure exams such as the CPA exam and the IRS Enrolled Agent exam. Four credits. Spring. Prerequisite: ACC 4030.

 

  • ACC 4050. Mergers and Acquisitions. In-depth study of accounting theory, generally accepted accounting principles, and techniques involved in consolidated business entities. Four credits. Spring. Prerequisite: ACC 3020.

 

  • ACC 4090. Accounting Issues. Capstone course covering current accounting issues, not-for-profit accounting, administrative aspects of the CPA exam and integration of all parts of the accounting and general business curriculum. Four credits. Spring. Prerequisites: ACC 3020 and 4020.

 

  • ACC 4444. Independent Study. Admission by permission of the Chair of Accounting, Finance, and Economics to undertake an assignment planned in advance. One to four credits.

 

  • ACC 4810-4815. Student Internship. Three, four, six, eight, ten, or twelve credits.

 

CONTACT THE OFFICE OF ADMISSIONS

The High Point Admissions Office is Located in Wrenn Hall.

Tours are available 7 days a week. Please contact us to schedule your visit.
(800) 345-6993
(336) 841-9216
(336) 888-6382 (fax)
admiss@highpoint.edu

School of Business News

Bobby Robertson
Business Plan Finalist: The Sound of Entrepreneurism
read more
Emily De Lena
Business Plan Finalist: Emily De Lena’s OwlAid Provides Assistance to the Elderly
read more
View All

Flickr Photostream: School of Business

School of Business at HPU

HPU SOCIAL
Connect with us
On the Social page, you can view all of High Point University’s social media feeds, connect to specific majors and schools on Facebook, and get the latest updates about what’s happening on campus.