Accounting Courses
From introductory to advanced accounting courses, a full range of classes are presented here - ranging from corporate accounting to non-profit accounting and auditing.
| ACCT23020 INTRO TO FIN ACCOUNTING | |
| College: | College of Business Administration |
| Dept: | ACCT |
| Credits: | 3 |
| Class Level: | U |
| INTRODUCTION TO PRINCIPLES OF ACCOUNTING AS THEY RELATE TO FINANCIAL ACCOUNTING AND THE PREPARATION OF FINANCIAL STATEMENTS. PREREQUISITE: 28 OR MORE SEMESTER HOURS. | |
| ACCT23021 INTRO TO MGR ACCOUNTING | |
| College: | College of Business Administration |
| Dept: | ACCT |
| Credits: | 3 |
| Class Level: | U |
| INTRODUCTION TO PRINCIPLES OF ACCOUNTING AS THEY RELATE TO MANAGERIAL ACCOUNTING, INCLUDING COST RELATIONSHIPS. PREREQUISITE: ACCT 23020. | |
| ACCT33000 FUND TAX PROCEDURE | |
| College: | College of Business Administration |
| Dept: | ACCT |
| Credits: | 3 |
| Class Level: | U |
| NONTECHNICAL PRESENTATION OF FEDERAL INCOME TAX LAWS AND REGULATIONS AS THEY RELATE TO INDIVIDUALS. PREREQUISITE: JUNIOR STANDING; NONACCOUNTING MAJORS; SEE NOTES 2 AND 3. | |
| ACCT33001 CORPORATE ACCOUNTING I | |
| College: | College of Business Administration |
| Dept: | ACCT |
| Credits: | 3 |
| Class Level: | U |
| THE REVIEW OF THE ACCOUNTING CYCLE; FINANCIAL STATEMENT PREPARATION; ACCOUNTING FOR SALES, RECEIVABLES, INVENTORY, CURRENT LIABILITIES AND FIXED ASSETS. WRITTEN COMMUNICATION SKILLS ARE EMPHASIZED. PREREQUISITE: ACCT 23021; SEE CURRENT CATALOG NOTES 1 AND 2. | |
| ACCT33004 INTRO-ACCT SYSTEMS | |
| College: | College of Business Administration |
| Dept: | ACCT |
| Credits: | 3 |
| Class Level: | U |
| STUDY OF ACCOUNTING INFORMATION SYSTEMS WITH EMPHASIS ON INTERNAL CONTROLS. DESIGN AND APPLICATION OF SPREADSHEETS ARE INTEGRATED THROUGHOUT THE COURSE. MICROCOMPUTER SKILLS IN ACCOUNTING ARE EMPHASIZED. PREREQUISITES: ACCT 23021 AND M&IS 24053. | |
| ACCT33010 COST ACCOUNTING | |
| College: | College of Business Administration |
| Dept: | ACCT |
| Credits: | 3 |
| Class Level: | U |
| COST ACCOUNTING FOR MANUFACTURING AND SERVICE ORGANIZATIONS INCLUDING COST DETERMINATION, COST ANALYSIS, AND REPORTING COSTS FOR DECISION-MAKING, PLANNING AND CONTROL. MICROCOMPUTER SKILLS IN ACCOUNTING ARE EMPHASIZED. PREREQUISITES: ACCT 33001 AND 33004. | |
| ACCT33012 CORPORATE ACCOUNTING II | |
| College: | College of Business Administration |
| Dept: | ACCT |
| Credits: | 3 |
| Class Level: | U |
| ACCOUNTING FOR LONG-TERM LIABILITIES, DEBT AND EQUITY INVESTMENTS, LEASES, PENSIONS, AND OTHER POST-RETIREMENT BENEFITS, INCOME TAX ALLOCATION, AND OWNERS' EQUITY; STATEMENT OF CASH FLOWS. VERBAL COMMUNICATION SKILLS IN ACCOUNTING EMPHASIZED. PREREQUISITES: ACCT 33001 AND 33004. | |
| ACCT33061 FIN REPORT ISSUES & ANAL | |
| College: | College of Business Administration |
| Dept: | ACCT |
| Credits: | 3 |
| Class Level: | U |
| ISSUES RELATIVE TO THE BALANCE SHEET, INCOME STATEMENT AND CASH FLOW STATEMENT. TOPICS INCLUDE ASSETS, LIABILITIES, OWNER'S EQUITY, REVENUE RECOGNITION, EPS, DEFERRED TAXES, AND PENSIONS. CANNOT BE COUNTED TOWARDS ACCOUNTING MAJOR. PREREQUISITE: JUNIOR STANDING; ACCT 23021; SEE NOTES 2 AND 3. | |
| ACCT33063 COST CNTRL/ANAL FOR MGMT | |
| College: | College of Business Administration |
| Dept: | ACCT |
| Credits: | 3 |
| Class Level: | U |
| COST ACCOUNTING CONCEPTS AND PROCEDURES; ANALYSIS OF REVENUE, COST AND INCOME VARIANCES. OPEN ONLY TO NON-ACCOUNTING MAJORS; CANNOT COUNT TOWARDS ACCOUNTING MAJOR. PREREQUISITE: ACCT 23021; NONACCOUNTING MAJORS; SEE NOTES 2 AND 3. | |
| ACCT43010 PRNCPLS OF AUDIT & CNTRL | |
| College: | College of Business Administration |
| Dept: | ACCT |
| Credits: | 3 |
| Class Level: | U |
| INTEGRATION OF CONCEPTS AND PRACTICAL ASPECTS OF AUDITING. THE IMPORTANCE OF STRONG CONTROLS IS STRESSED. THIS COURSE MAY BE USED TO SATISFY THE WRITING-INTENSIVE COURSE GRADUATION REQUIREMENT WITH APPROVAL OF MAJOR DEPARTMENT. PREREQUISITES: ACCT 33010 AND 33012. | |
| ACCT43013 ADVANCED MGMT ACCOUNTING | |
| College: | College of Business Administration |
| Dept: | ACCT |
| Credits: | 3 |
| Class Level: | U |
| ADVANCED TECHNIQUES AND ISSUES IN COSTING AND ACCOUNTING MEASUREMENT FOR MANAGEMENT PLANNING, DECISION-MAKING AND CONTROL. PROFESSIONAL ACCOUNTING RESEARCH AND TEAMWORK SKILLS ARE EMPHASIZED. PREREQUISITE: ACCT 33010; SEE NOTES 1 AND 2. | |
| ACCT43014 ADV ACCOUNTING SYSTEMS | |
| College: | College of Business Administration |
| Dept: | ACCT |
| Credits: | 3 |
| Class Level: | U |
| READINGS AND CASES IN THE ANALYSIS, DESIGN AND IMPLEMENTATION OF ACCOUNTING INFORMATION SYSTEMS. ADVANCED SPREADSHEET AND DATA BASE APPLICATIONS. PREREQUISITE: ACCT 33014; SEE NOTES 1 AND 2. | |
| ACCT43020 CORPORATE ACCOUNTING III | |
| College: | College of Business Administration |
| Dept: | ACCT |
| Credits: | 3 |
| Class Level: | U |
| BUSINESS COMBINATIONS, CONSOLIDATED FINANCIAL STATEMENTS, SPECIALIZED DISCLOSURES; FOREIGN CURRENCY IMPACTS; INTERCORPORATE INVESTMENTS. VERBAL COMMUNICATION AND WORKING-IN-TEAMS SKILLS ARE EMPHASIZED. PREREQUISITES: ACCT 33012 AND 43031. | |
| ACCT43031 INCOME TAXATION | |
| College: | College of Business Administration |
| Dept: | ACCT |
| Credits: | 3 |
| Class Level: | U |
| BASIC CONCEPTS OF INCOME RECOGNITION AND DEDUCTIONS FOR INDIVIDUALS AND CORPORATIONS. DETAILED COVERAGE OF THE TAXATION OF C CORPORATIONS. PROFESSIONAL ACCOUNTING RESEARCH AND WRITTEN COMMUNICATION SKILLS ARE EMPHASIZED. PREREQUISITE: ACCT 33012; SEE CURRENT CATALOG NOTES 1 AND 2. | |
| ACCT43033 INCOME TAX II | |
| College: | College of Business Administration |
| Dept: | ACCT |
| Credits: | 3 |
| Class Level: | U |
| ADVANCED PARTNERSHIP AND CORPORATE TAX PROBLEMS; ESTATE AND GIFT TAXATION; TAX ADMINISTRATION AND PRACTICE. PREREQUISITE: ACCT 33031. | |
| ACCT43034 NONPROFIT ACCT & AUDTNG | |
| College: | College of Business Administration |
| Dept: | ACCT |
| Credits: | 3 |
| Class Level: | U |
| UNIQUE NONPROFIT, FINANCIAL REPORTING, MANAGERIAL ACCOUNTING AND FINANCIAL AND OPERATING AUDITS FOR GOVERNMENT AND NONPROFIT ENTITIES. PROFESSIONAL ACCOUNTING RESEARCH AND TEAMWORK SKILLS ARE EMPHASIZED. PREREQUISITE: ACCT 33012. | |
| ACCT43092 ACCT INTERNSHIP | |
| College: | College of Business Administration |
| Dept: | ACCT |
| Credits: | 3 |
| Class Level: | U |
| STUDY OF ACTIVITIES RELATED TO CONCURRENT ON-THE-JOB EXPERIENCE WITH COOPERATING INDUSTRIAL AND PUBLIC ACCOUNTING FIRMS. S/U GRADING. PREREQUISITES: JUNIOR STANDING; PERMISSION OF INSTRUCTOR; SEE NOTES 1 AND 2. | |
| ACCT43093 VT-WKSP-ACCT | |
| College: | College of Business Administration |
| Dept: | ACCT |
| Credits: | 1 TO 3 |
| Class Level: | U |
| TO BE DETERMINED WHEN A SPECIFIC COURSE IS PROPOSED FOR A PARTICULAR TERM. S/U GRADED. PREREQUISITE: PERMISSION. | |
| ACCT43095 SPECIAL TOPICS: ACCOUNTING | |
| College: | College of Business Administration |
| Dept: | ACCT |
| Credits: | 1 TO 3 |
| Class Level: | U |
| SPECIAL TOPICS COURSE THAT WILL BE OFFERED PERIODICALLY WITH DIFFERENT TOPICS AND DIFFERENT FACULTY INVOLVED EACH TIME THE COURSE IS OFFERED. SENIOR STANDING. PERMISSION. SEE NOTES 1 AND 2 | |
| ACCT43096 INDIV INVEST-ACCOUNTING | |
| College: | College of Business Administration |
| Dept: | ACCT |
| Credits: | 1 TO 3 |
| Class Level: | U |
| OPEN ONLY TO SENIOR MAJORS IN ACCOUNTING WITH PERMISSION OF ADVISER. PREREQUISITES: SENIOR ACCOUNTING MAJORS; PERMISSION; SEE NOTES 1 AND 2. | |
| ACCT53013 ADVANCED MGMT ACCOUNTING | |
| College: | College of Business Administration |
| Dept: | ACCT |
| Credits: | 3 |
| Class Level: | G |
| ADVANCED TECHNIQUES AND ISSUES IN COSTING AND ACCOUNTING MEASUREMENT FOR MANAGEMENT PLANNING, DECISION MAKING AND CONTROL. PROFESSIONAL ACCOUNTING RESEARCH AND TEAMWORK SKILLS EMPHASIZED. PREREQUISITE: ACCT 33012 AND 33010. GRADUATE STANDING. | |
| ACCT53014 ADV ACCOUNTING SYSTEMS | |
| College: | College of Business Administration |
| Dept: | ACCT |
| Credits: | 3 |
| Class Level: | G |
| READINGS AND CASES IN THE ANALYSIS, DESIGN AND IMPLEMENTATION OF ACCOUNTING INFORMATION SYSTEMS. ADVANCED SPREADSHEET AND DATABASE APPLICATIONS. GRADUATE STANDING. | |
| ACCT53034 NONPROFIT ACCT & AUDTNG | |
| College: | College of Business Administration |
| Dept: | ACCT |
| Credits: | 3 |
| Class Level: | G |
| UNIQUE NON-PROFIT, FINANCIAL REPORTING, MANAGERIAL ACCOUNTING, AND FINANCIAL AND OPERATING AUDITS FOR GOVERNMENT AND NON-PROFIT ENTITIES. PROFESSIONAL ACCOUNTING RESEARCH AND TEAMWORK SKILLS ARE EMPHASIZED. PREREQUISITE: ACCT 33012 OR PERMISSION OF THE INSTRUCTOR. GRADUATE STANDING. | |
| NOTE 1: | Registration in any 30000-level accounting course except 33000, 33061 and 33063 is restricted to officially declared or conditionally declared accounting majors and minors. The 40000-level accounting courses are restricted to officially declared accounting majors who have satisfied the progression requirements. |
| NOTE 2: | Admission to all 30000/40000-level courses requires completion of all prerequisites and appropriate academic status. |
| NOTE 3: | Registration in ACCT33000, 33061 and 33063 is restricted to the following groups: 1. Officially declared advanced business administration majors. 2. Officially declared non-business majors with a minimum 60 semester hours completed and a minimum 2.00 cumulative grade point average. Registration priority is extended to those majors that specifically require ACCT33000, 33061, 33063. 3. Officially declared majors (with a minimum 60 semester hours completed and a minimum 2.25 cumulative grade point average) registering for upper-division business courses. |
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