ACC 335 – Intermediate Accounting I (3)
This accounting process, the framework of accounting theory, and content and analysis of financial statements with emphasis on current assets and revenue recognition. Prerequisite: ACC 202.

ACC 336 – Intermediate Accounting II (3)
Income determination and valuation problems in long-term assets and long-term liabilities; stockholders’ equity, special accounting topics of pensions and investments. Prerequisite: ACC 335.

ACC 337 Intermediate Accounting III (3)
Special topics of accounting changes, error correction, earnings per share, income tax accounting and leases; cash flow statement, equity accounting for partnerships; interim and segment reporting. Prerequisite: ACC 335.

ACC 360 – Cost Accounting (3)
Principles of cost accounting for both manufacturing and service industries. Topics include income statement measurement and analysis, break-even, job order and process costing systems, overhead allocation and analysis, operational and capital budgeting variance analysis, scrap and managerial decision-making.
Prerequisite: ACC 202.

ACC 362 – Federal Income Tax (3)
A review of the Internal Revenue Code and the regulations from an accounting/law perspective. Topics include determinants of income, deductions, exemptions and credits. This course emphasizes individual taxation and sole proprietorship. Prerequisite: ACC 202.

ACC 400 – Accounting Information Systems (3)
This course investigates accounting and systems concepts; demonstrates how accounting information is recorded, summarized, and reported in automated systems; describes system development and related technology; and emphasizes internal control features necessary to produce accurate and reliable accounting data. Prerequisites: CS 180, BUS 315, ACC 335.

ACC 435 – Advanced Accounting (3)
Accounting for mergers and acquisitions, consolidations, consolidated financial statements and foreign operations. Prerequisites: ACC 335, ACC 336, ACC 337, or permission of the Accounting Discipline Coordinator, Senior status.

ACC 437 – Auditing (3)
Basic standards and procedures as applied to independent financial audit, professional ethics, audit programs, working papers, legal responsibility, auditing computerized systems, completing the audit and reports. Prerequisites: ACC 335, ACC 336, ACC 337 or permission of the Accounting Discipline Coordinator, Senior status.

The following course should be selected as a business elective by accounting majors planning to take the CPA exam: BUS 340, Business Law II.

Business Core Courses

ACC 201 – Financial Accounting (3)
An introduction to the accounting concepts, principles, and techniques used in recording business transactions. The accounting cycle, the measurement of income and valuation problems, reporting of financial position and results of operations for business enterprise are explored. Prerequisite: CAT 102.

ACC 202 – Managerial Accounting (3)
An introduction to concepts and methods to assist management in the evaluation of the business enterprise and to aid in its planning, organizing, and controlling functions. Topics include cost systems, break-even analysis, flexible budgets, variance analysis, and capital budgeting. Prerequisite: ACC 201.

BUS 181 – Introduction to Business (3)
This course is open to all Barry University students who want to understand what business is, what it does, and its role in society. The purpose of this course is threefold: 1) to introduce students to the academic opportunities and activities offered by the Andreas School of Business as well as its professors; 2) to help students to develop the cognitive skills they need to understand the principles and mechanics that regulate everyday business life; and 3) to prepare students to deal effectively with the challenges of contemporary life, including issues in the business-society relationship, its history, world events, economic issues, and future expectations.

BUS 315 – Introduction to Information Systems (3)
This course introduces students to the basic concepts and developments in information systems. Areas of study include computer technology, information system concepts, information systems development, and the use of technology in organizations. Students gain hands-on experience by suing microcomputers to solve business problems. Prerequisite: CS 180.

ECO 201 – Introductory Macroeconomics (3)
Introduction to the foundations of economic analysis with concentration on macroeconomics structure and models as they relate to the global economy with an emphasis on the U.S. Course focuses on fundamentals of demand and supply analysis, salient facts about the economy’s performance; measures of economic activity such as GDP, employment and inflation; determinants of trends in economic growth and business cycle fluctuations; fiscal, monetary and international trade policies and their effect on domestic and foreign business cycles and growth. Cou