|Course #||Course Title||Course Description||Credits|
|ACC-250||Financial Accounting||This course is an introduction to the accounting cycle and the construction of financial statements. Students explore the fundamental principles and practices of financial accounting as outlined by Generally Accepted Accounting Principles (GAAP); the steps in the accounting cycle from journalizing transactions through the preparation of financial statements; and the use and interpretation of the balance sheet, income statement, and statement of cash flows. Prerequisite: MAT-134.||4|
|ACC-350||Managerial Accounting||This course is an introduction to the use of managerial accounting data in the decision-making process. Topics include the use of cost-volume-profit (CVP) analysis and relevant costs in decision making, using budgets and the balanced scorecard to evaluate performance, methods for setting prices of products and services, and analyzing capital investment opportunities. Prerequisite: ACC-250.||4|
|ACC-370||Intermediate Accounting I||This course is an in-depth study of accounting objectives, principles, theory, and practice as related to the balance sheet and income statement. Students will explore accounting for assets, liabilities, and equity items, the specific rules for accounting for pensions, postretirement benefits, leases, and accounting changes, and other items frequently addressed on the Uniform Certified Public Accounting Examination (Uniform CPA Exam). Prerequisite: ACC-350.||4|
|ACC-371||Intermediate Accounting II||This course is an in-depth study of accounting objectives, principles, theory, and practice as related to the balance sheet and income statement. Students explore liabilities and equity items; the specific rules for accounting for pensions; postretirement benefits, leases, and accounting changes; and other items frequently addressed on the Uniform Certified Public Accounting Examination (Uniform CPA Exam). This course also includes an analysis and interpretation of a firm‛s three principal financial statements and their uses from a managerial perspective. Prerequisites: ACC-370||4|
|ACC-460||Taxation||This course provides a study of the theory and practices of accounting for income taxes of corporations, partnerships, estates, trusts, and individuals. Other taxes covered include payroll and sales taxes. Prerequisite: ACC-250.||4|
|ACC-491||Auditing||Auditing is an examination of generally accepted auditing standards, procedures involved in the auditing process, and ethical issues faced by the auditor. Through class discussions, practical applications and case studies, students learn the responsibilities of the independent public auditor in the expression of opinion within the guidelines set by the AICPA‛s Code of Professional Ethics. Topics include the nature and types of audits, auditor responsibilities and legal liabilities, audit reports, auditing procedures, ethical issues, contemporary issues in auditing, and the Sarbanes-Oxley Act of 2002. Prerequisite: ACC-350.||4|
|UNV-504||Introduction to Graduate Studies in the College of Business||This course is designed to prepare students for the graduate learning experience at Grand Canyon University. Students have opportunities to develop and strengthen the skills necessary to succeed as graduate students in the College of Business. Emphasis is placed on utilizing the tools for graduate success.||2|
|ACC-616||Financial Research and Compliance||This course provides students with applied research experience using electronic databases to determine proper application of GAAP, IASs, and IFRSs to practical situations. Students develop the skills needed to access accounting, auditing, and taxation rules and regulations; company financial statements; and related industry data used for analyzing financial statements.||4|
|ACC-622||Accounting Information Systems||This course provides students with an analysis of current practices and techniques used to design, install, operate, and manage an integrated accounting system in either a manual or a computerized setting. Application controls, information security requirements, and integration with other business information systems are examined.||4|
|ACC-653||Advanced Managerial and Cost Accounting||This course is focused on key managerial and cost accounting concepts and methods. Students examine why, when, and how cost information is used to make effective decisions that lead a firm to success. Prerequisite: ACC-502||4|
|BUS-623||Business Law and Ethics for Accounting||This course gives students a robust legal and ethical framework that is crucial for accountants and managers under Sarbanes-Oxley. Using case studies that incorporate the principles of business law, the AICPA code, and other systems of ethics, students learn how a commitment to ethics can enable accounting professionals to meet their ethical obligations to all stakeholders.||4|
|ACC-667||Advanced Audit||This course provides an overview of auditing concepts related to forensic accounting, the internal audit function, operational auditing, and auditing information systems. In addition, students will become familiar with fraudulent financial reporting and the prevention and detection of irregularities. Prerequisites: ACC-616, and BUS-623.||4|
|ACC-668||Advanced Taxation||This course is a study of the theory and practices of accounting for income taxes of corporations, partnerships, estates, and trusts. In addition, students will explore advanced tax planning concepts, including international tax implications. Prerequisites: ACC 616 and BUS-623.||4|
|ACC-690||Capstone I||This course is an introduction to the Uniform CPA exam. It is designed to prepare students for the Financial Accounting and Reporting (FAR) and the Auditing and Attestation (AUD) parts of the exam.||4|
|ACC-691||Capstone II||This course is an introduction to the Uniform CPA exam. It is designed to prepare students for the Regulation (REG) and Business Environment and Concepts (BEC) parts of the exam.||4|
|Required Course Total Credit:||58|
This program is offered in the following formats or locations:
The dynamic capabilities of GCU’s online curriculum offer considerable flexibility and convenience for career oriented professionals who are pursuing their educational goals. Full time faculty members, equipped with strong academic backgrounds and practical experience in their fields, support you every step of the way. Our small class sizes provide an intimate environment that stimulates engaging and challenging discussions. Classes begin frequently.
The convenience of GCU’s evening programs cater to the demands of working professionals. Evening classes meet once per week and offer the interaction and discussion of a typical college classroom, filled with career minded individuals. Evening class sizes are kept small, providing a warm nurturing environment that supports an engaging experience. Classes begin frequently at various locations.
* Please refer to the Academic Catalog for more information. Program subject to change.