Apr 10, 2025  
2025-2026 College Catalog 
    
2025-2026 College Catalog

ACC 270 - Current Topics in Accounting

3 Contact Hours, 3 Credits
3 lecture periods 0 lab periods


Topics address recently identified current events, skills, knowledge, and/or attitudes and behaviors pertinent to the occupation and relevant to the professional development of the student. Includes an examination of current accounting trends and topics in business and industry. Examples include subjects such as business formation, Cryptocurrencies, sales tax, data analysis, technology, and industry specific accounting issues.

Prerequisite(s): ACC 204 ACC 212 , and  CIS 120  or CSA 110  
Button linking to AZ Transfer course equivalency guide  

Course Learning Outcomes
  1. Apply accounting skills, theories and methodologies, to new industry situations.
  2. Apply accounting knowledge by researching, in depth, an accounting topic, and relate it to the practice of accounting.
  3. Demonstrate an understanding of how academic concepts pertain to relevant topics encountered outside the classroom.

Outline:
  1. The evolving landscape
    1. Explore emerging trends in accounting and their impact on the profession.
    2. Apply acquired accounting skills to solve industry related questions.
  2. Emerging technology
    1. Identify and evaluate new technologies being adopted in the accounting industry.
    2. Explore the use of Artificial Intelligence in the industry, including generative artificial intelligence (large language) models.
  3. In depth topic exploration
    1. Explore and discuss selected current topics in greater depth.
    2. Use accounting skills, theory, and methodology to complete accounting related research projects.
  4. Tools and analytics
    1. Develop and apply basic data analytic skills
    2. Become familiar with using popular analytic software preferred in the industry.
  5. Impact
    1. Explore the impact of technological trends on internal controls for accounting systems, fraud, and related areas such as cybersecurity for accountants.
    2. Use accounting skills, theory, and methodology to complete an accounting related project.
  6. Supporting entrepreneurship
    1. Explore topics in entrepreneurship and how they relate to the accounting profession.
    2. Become familiar with business formation issues.
  7. Current Tax topics
    1. Discuss current tax developments and related topics.
    2. Explore recent tax law changes.
  8. Being a professional
    1. Explore what it means to be a professional in today’s work environment
    2. Find and discuss examples of true professionals considered to be pillars in our industry.