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Undergraduate Programs

High school students and transfer students who want to enroll in day classes at the Buffalo campus.


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Online Programs

Adult learners applying to our online undergraduate or graduate degree programs.

Accounting Course Descriptions ALP-MOEnext

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ACC 110 Accounting Concepts

This course is an introduction to the principles of accounting with emphasis on preparation and analysis of the four primary financial statements. Topics covered include the accounting equation, the accounting cycle, internal controls, account classifications, and use of accrual accounting to record and analyze transactions related to revenues, expenses, dividends, assets, liabilities and owners' equity. Basic managerial accounting concepts will be introduced.  Ethical issues and the influence of FASB, IMA, and the SEC will be explored.4 credit hours. Offered as needed.

ACC 304 Current Issues in Financial Accounting

Financial accounting focuses on the creation and use of financial information for external reporting requirements. Emphasis is placed on using corporate financial statements to evaluate organizations and understand the impact of managerial decisions. Accounting transactions and financial statements will be prepared using Generally Accepted Accounting Principles (GAAP). 4 credit hours. Offered as needed.

ACC 315 Accounting Analysis and Decision Making

This course provides students with an understanding of how to use accounting information in the decision making process as well as the kinds of information found outside of traditional accounting systems that can be drawn upon to improve the quality of financial analysis and decision making. Topics include cost systems, budgeting, evaluation and control, performance measurement, human resource management, strategic planning (including game theory), forecasting, managing intellectual property, and costing and pricing challenges in an information-based economy. Throughout the course there is an emphasis on the role of ethics in decision making, internal control, and global interactions. 4 credit hours. Offered as needed.