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  • ACC 1999R: Special Projects
    1.00 - 9.00 Credits
    The University of Tennessee - Chattanooga

    Individual or group projects. On demand. Prerequisite: department head approval. Differential Course Fee will be assessed
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  • ACC 2000: Accounting and Financial Reporting: A User's Perspective
    3.00 Credits
    The University of Tennessee - Chattanooga

    This course provides an introduction to financial accounting within the context of the decision-making process used by internal and external users, their information processing styles, and the role of ethics and values in decision-making. The student will study accounting as the language of business, the four major financial statements, and the accounting cycle and its role in the development of accounting information. The course is appropriate for non-business majors seeking knowledge of today�s complex financial world. Fall and spring semesters. Credit will not apply toward a Business Administration: Accounting major.
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  • ACC 2010: Principles of Accounting I
    3.00 Credits
    The University of Tennessee - Chattanooga

    Basic financial and managerial accounting principles as applied to manufacturing, service and retail enterprises. Includes the study of generally accepted accounting. Every semester. Prerequisites: Sophomore standing and MATH 1006 with a minimum grade of C or USTU 1050 or MATH 1130 or MATH 1710 or MATH 1830 or MATH 1910 or MATH 1950 or Math ACT 22 (SAT 520) or above or department head approval. Differential Course Fee will be assessed.
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  • ACC 2020: Principles of Accounting II
    3.00 Credits
    The University of Tennessee - Chattanooga

    Basic financial and managerial accounting principles as applied to manufacturing, service and retail enterprises. Includes the study of generally accepted accounting. Every semester. Prerequisite: ACC 2010 with a minimum grade of C or department head approval.
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  • ACC 2999R: Group Studies
    1.00 - 9.00 Credits
    The University of Tennessee - Chattanooga

    On demand. Prerequisites: department head approval. Department may have additional prerequisite requirements. Differential course fee will be assessed.
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  • ACC 3000: Intermediate Accounting I
    3.00 Credits
    The University of Tennessee - Chattanooga

    The study of theoretical foundations and structure of accounting as they relate to the presentation of financial statements. Emphasis will be on the framework underlying financial accounting and analysis of current and fixed assets. Every semester. ACC 2010 and ACC 2020 with a minimum grade of B; and MATH 1830 or MATH 1910 or MATH 1950, MGT 2110 or MATH 2100, ENGL 1020, ECON 1010, and ECON 1020 with minimum grades of C or Department Head approval. Junior standing. Differential Course Fee will be assessed.
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  • ACC 3010: Intermediate Accounting II
    3.00 Credits
    The University of Tennessee - Chattanooga

    Theoretical foundations and structure of accounting as they relate to the presentation of financial statements. Emphasis will be placed on analysis of fixed assets, liabilities and equity. Every semester. Prerequisites: ACC 3000 with a minimum grade of C or department head approval.
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  • ACC 3020: Intermediate Accounting III
    3.00 Credits
    The University of Tennessee - Chattanooga

    The theoretical foundations and structure of accounting as they relate to the presentation of financial statements. Emphasis will be placed on analysis of the statement of cash flows, deferred taxes, leases, pensions, earnings per share, and other financial reporting considerations. Every semester. Prerequisites: ACC 3010 witha minimum grade of C and junior standing; or department head approval.
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  • ACC 3050: Managerial Cost Accounting
    3.00 Credits
    The University of Tennessee - Chattanooga

    Introduction to the managerial-cost accounting models available for planning, controlling, and evaluating operations. Including: the development and utilization of unit standard costs, job order and process costing, variance analysis, direct and absorption costing models, and their data requirements. Every semester. Prerequisite: ACC 2020 with a minimum grade of C, junior standing or department head approval.
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  • ACC 3060: Budgeting
    3.00 Credits
    The University of Tennessee - Chattanooga

    Cost accounting by standard costs. Cost analysis and cost distribution reports emphasized. Methods and procedures in the preparation and execution of master and special budgets for industrial and commercial enterprises. Summer semester. Prerequisite: (ACC 3050 and junior standing) or (ACC 2020 with department head approval); or department head approval.
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