Accounting Courses

ACCT 211 Financial Accounting (3, F)

Basic theory and practices of financial accounting...Emphasis on the proper recording of business transactions and understanding the effect transactions have on the financial statements of proprietorships, partnerships, and corporations. Includes analysis of key financial statement data.
Prerequisite: Spreadsheet Competency.

ACCT 212 Managerial Accounting (3, S)

Basic theories and practices of providing accounting information for use by decision makers within the organization.
Prerequisite: Spreadsheet Competency and ACCT 211.

ACCT 311 Intermediate Accounting I (3, F)

Intensive study of financial accounting issues including measurement, valuation, and reporting of balance sheet items.
Prerequisite: ACCT 211, 212.

ACCT 312 Intermediate Accounting II (3, S)

Extension of ACCT 311, with emphasis on accounting for notes, bonds, pensions, leases, taxes, equity transactions, and on preparation of cash flow statements.
Prerequisite: ACCT 311.

ACCT 314 Cost Accounting (3, F13, F15)

Evaluation and analysis of an organization’s internal accounting information needs with special emphasis on the manufacturing environment. Topics covered include job order, process, standard, and activity-based cost accounting systems, allocations, budgeting, profit-volume analysis, and behavioral considerations.
Prerequisite: ACCT 212.

ACCT 315 Auditing (4, S15, S17)

Comprehensive introduction to the practices and procedure used by internal auditors and CPAs in their attestation role relative to external financial reporting and the evaluation of internal controls. Emphasis is placed on the legal and ethical requirements of the auditor, including Sarbanes-Oxley.
Prerequisite: ACCT 212 or permission.

ACCT 316 Federal Income Tax (4, F12, F14)

Introduction to history and development of federal income tax. Study directed principally toward preparation of individual returns under IRS code, but also includes partnership and corporate returns and tax implications of management decisions.
Prerequisite: ACCT 211, 212, or permission.

ACCT 323 Tax Practicum (P/U) (1, S)

Supervised preparation of tax returns through the VITA (Voluntary Income Tax Assistance) Program using resources and guidance provided by the Internal Revenue Service (IRS).
Prerequisite:ACCT 316 or permission of instructor.

ACCT 418 Advanced Accounting (3, S14, S16)

Addresses complex issues in accounting including business combinations, consolidated statements, partnerships, government & not-for-profit organizations, foreign operations, and other current topics in the field.
Prerequisite: ACCT 316.

ACCT 421 Internship in Accounting (P/F) (2-6, F, S, or summer)

Supervised experience in corporate or public accounting combining the theoretical background of coursework with practical activities in a professional setting.

ACCT 295, 395, 495 Special Topics  (1-4, WSP)

Group study of special topics.

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