Accounting

Programs

Courses

ACC 2021: Intro to Forensics for ACC

Program
Credits 1

This course is designed as an introduction to forensics as part of the framework for the new business professional. The course objective is to provide an understanding of how a forensics professional can successfully recognize and navigate today's business environment.

Prerequisites

VSB 2004

Prerequisite Courses
Last Offered
Fall 2025

ACC 2022: Intro to DealsAdvisory for ACC

Program
Credits 1

This course is an introduction to business transactions for accountants including a high-level overview of public offerings, acquisitions, equity financing, carveouts and divestitures.

Prerequisites

VSB 2004

Prerequisite Courses
Last Offered
Fall 2025

ACC 2023: Intro to Digital&Cyber for ACC

Program
Credits 1

This course is designed as an introduction to digital and cybersecurity as part of the accounting framework. The course provides an understanding of how today's VSB student with a strong technology background can navigate today's complex business environment.

Prerequisites

VSB 2004

Prerequisite Courses
Last Offered
Fall 2025

ACC 2310: Intermediate Accounting I

Program
Credits 3

Intensive study and application of GAAP for asset valuation, income measurement, and financial statement presentation for business organizations, and the processes through which these principles evolve. Each topic under GAAP compared to IFRS counterpart. Coverage of topics essential to preparing, reading, understanding, interpreting and using financial statements. Extensive reliance on case method.

Prerequisites

VSB 2020 :Y :D- and VSB 2004 :D- and (VSB 2009 :Y :D- or VSB 2010 :D- or VSB 2030 :D- and VSB 2040 :D-)

Prerequisite Courses
Last Offered
Fall 2025, Spring 2025, Fall 2024, Spring 2024
Effective Term
201630

ACC 2320: Intermediate Accounting II

Program
Credits 3

Continues the intensive study and application of GAAP for asset valuation, income measurement, and financial statement presentation begun in ACC 2310. Selected accounting and consulting issues. Correction of financial statements, income taxes, pensions, segment reporting, cash-flow disclosures, debt issuance and amortization, leases, and investments. As with ACC 2310, each topic under GAAP compared to IFRS counterpart.

Prerequisites

ACC 2310 :D-

Prerequisite Courses
Last Offered
Fall 2025, Spring 2025, Fall 2024, Spring 2024
Effective Term
200820

ACC 2340: Accounting Information Systems

Program
Credits 3

This course offers both a conceptual overview and hands-on experience with a variety of AIS related material. Topics covered include: Semantic modeling and event driven accounting information systems (AIS); development, documentation, control and audit of AIS, with particular reference to the COBIT framework; an overview of XBRL and its role in financial reporting; the use of database management software and accounting software in developing modern AIS.

Prerequisites

ACC 2310 :D-

Prerequisite Courses
Last Offered
Fall 2025, Summer 2025, Spring 2025, Fall 2024
Effective Term
201810

ACC 2360: Federal Income Tax

Program
Credits 3

Explore tax-policy issues and develop a basic understanding of federal income tax laws, tax planning, and the impact of taxes on business decisions. Restricted to Accounting majors and minors and Business Law minors. Must be junior or senior standing.

Prerequisites

VSB 2004 and ACC 2310 :Y and VSB 2009 :Y and VSB 2014 :Y

Prerequisite Courses
Last Offered
Fall 2025, Spring 2025, Fall 2024, Spring 2024
Effective Term
201630

ACC 2410: Accounting for Real Estate

Program
Credits 3

Accounting for both private and public real estate entities, acquisitions, development, operations, dispositions, impairments and fair value implications of real estate transactions and ownership.

Prerequisites

ACC 2310 :D-

Prerequisite Courses
Last Offered
Fall 2025, Spring 2025, Fall 2024, Spring 2024
Effective Term
201220

ACC 2420: International Accounting

Program
Credits 3

Examines a variety of international accounting issues, including international financial accounting standards; consolidation of international operations; auditing standards and procedures; managerial accounting systems for planning, control, and performance measurement; political, legal, and cultural influences on accounting and transfer pricing. This course can be applied toward the international course requirement and in VSB's Master of Accountancy Program.

Prerequisites

ACC 2310

Prerequisite Courses
Last Offered
Summer 2025, Summer 2024, Fall 2022, Fall 2021
Effective Term
200820

ACC 2430: Auditing

Program
Credits 3

Auditing standards employed in verification of and reporting on financial statements, evaluation of controls, statistical sampling, substantive testing, legal liability and professional responsibilities, and professional standards of ethics. Includes written and oral group case assignments and application of computer technology. Restricted to Accounting majors and minors.

Prerequisites

ACC 2310 :D- and ACC 2320 :Y :D-

Prerequisite Courses
Last Offered
Fall 2025, Spring 2025, Fall 2024, Spring 2024
Effective Term
200820

ACC 2450: Advanced Accounting

Program
Credits 3

Theories and techniques used for specialized accounting problems, with emphasis on business combinations, consolidations, multinational corporations, not-for-profit entities partnerships, and issues related to solvency and liquidation and financial fraud. Restricted to Accounting majors and minors.

Prerequisites

ACC 2310 and ACC 2320 :Y

Prerequisite Courses
Last Offered
Fall 2025, Fall 2024, Fall 2023, Fall 2022
Effective Term
200820

ACC 2470: Cost Accounting

Program
Credits 3

Introduction to modern cost accounting systems and the accounting information needs of managers, including: costing approaches (job-order process, standard, and absorption); cost behavior analysis; differential costs for decision-making; activity-based costing (ABC) and activity-based management (ABM); performance evaluation; and, issues related to quality. Group work and case analysis (both oral and written) required. Restricted to Accounting majors and minors with Senior standing.

Prerequisites

ACC 2310 :D- and (VSB 3006 :D- or VSB 2014 :D-)

Prerequisite Courses
Last Offered
Spring 2025, Spring 2024, Spring 2023, Spring 2022
Effective Term
200820

ACC 2480: Advanced Taxes

Program
Credits 3

Advanced federal income tax topics and issues pertaining to individuals, partnerships, corporations, and estates and trusts. Emphasis on tax planning and tax research.

Prerequisites

ACC 2310 :D- and ACC 2360 :D-

Prerequisite Courses
Last Offered
Spring 2024, Spring 2023, Spring 2022, Spring 2021
Effective Term
200820

ACC 3350: Fraud Examination

Program
Credits 3

The focus of the course is on the pervasiveness and causes of fraud, methods for investigating fraud within organizations, and what organizations can do to prevent and detect fraud. The successful completion of the course provides a basic understanding of various types of fraud, the fraud triangle, fraud prevention and internal control, fraud detection and investigaion techniques, financial statement fraud, fraud against organizations, bankruptcy and divorce fraud, fraud in e-commerce, and the legal elements and resolution of fraud.

Prerequisites

ACC 2430 :Y :D-

Prerequisite Courses
Last Offered
Fall 2025, Spring 2025, Fall 2024, Spring 2024
Effective Term
200820

ACC 3430: Accounting Internship

Program
Credits 3

Employment with approved accounting firms and business organizations; varied work experience with appropriate training, instruction, and supervision. Paper required. Restricted to Accounting majors and minors with junior or senior standing, a minimum GPA of 2.5, and approval of the Accounting Internship Director. Satisfactory/Unsatisfactory only.

Last Offered
Fall 2025, Summer 2025, Spring 2025, Fall 2024
Effective Term
201410

ACC 3460: Accounting Internship-Spring

Program
Credits 6

Full-time employment with approved accounting firm or other business organizations; varied work experience with appropriate training, instruction, and supervision. Does not fulfill major requirement; satisfies one free elective only. Permission of Accounting Department.

Last Offered
Spring 2025, Spring 2024, Spring 2023, Spring 2022
Effective Term
200820

ACC 3470: Accounting Co-Op

Program
Credits 6

Full-time employment with an approved firm in the area of Accounting where experience is gained through appropriate training, instruction, and supervision. Course does not fulfill the requirements of the major. Prerequisite: Accounting major with junior status; minimum GPA requirements will vary. Approval of Accounting Department Chair required.

Last Offered
Fall 2025, Spring 2025, Fall 2024, Spring 2024
Effective Term
200820