Courses in Accounting

ACCT2000 Individual Study 1-3 s.h.

ACCT3000 Individual Study 1-3 s.h.

+ ACCT3200 Governmental and Nonprofit Accounting 3 s.h.
A study of accounting and financial reporting principles for state and local governments, hospitals, colleges and universities, and other nonprofit entities. Prerequisite: ACCT2310 Financial Accounting. Goal 4ab

ACCT3310 Tax Accounting 3 s.h.
A study of federal income tax provisions relating to individuals, corporations, and partnerhsips. Goal 4ab

ACCT3320 VITA: Volunteer Income Tax Assistance 1 s.h.
Students will be trained to provide free tax assistance to older, handicapped, and non-English speaking community members. Students will secure sites, arrange publicity, secure necessary forms and supplies, and provide tax preparation assistance. May be repeated once for credit. Prerequisite: ACCT3310 Goal 4ab, 5

ACCT3360 Intermediate Accounting I 3 s.h.
Accounting theory and practice applicable to determination of asset values and related problems of income determination. Prerequisites: ACCT2320. Goal 4ab

+ACCT3400 Cost Accounting for Managerial Control and Strategic Planning 3 s.h.
Development of cost accumulation and reporting systems for a firm's strategy and structure with an emphasis on integrating cost information into the firms strategic plan. Prerequisite: ACCT2320 and MATH1380. Goal 4ab

+ACCT3460 Intermediate Accounting II 3 s.h.
Accounting theory and practice applicable to liabilities and owner’s equity, special problem areas related to income determination and financial reporting, and international transactions. Prerequisite: ACCT3360. Goal 4ab

ACCT3900 Topics in Accounting 1-3 s.h.
Study of selected topics from areas in accounting such as governmental accounting and advanced tax. Topics are announced prior to each semester they are offered. May be repeated for credit when the topics vary.

ACCT4000 Individual Study 1-3 s.h.

ACCT4100 Auditing 3 s.h.
An introduction to the study of auditing principles and standards. Provides a working knowledge of auditing procedures. Prerequisite: ACCT3360. Goal 4ab; 4c1

ACCT4120 Internship in Accounting 1-3 s.h.
An internship that allows students to work with accountants. The student will play an active role in identifying potential field sponsors. Prerequisite: Instructor’s consent. (Graded on a Pass/Fail basis).

+ACCT4360 Advanced Accounting 3 s.h.
A study of topics including partnership, corporate liquidation, foreign currency transactions, business combinations and stock investments. Prerequisite: ACCT3360. Goal 4ab+Denotes an alternate year course.