ACCT
Accounting
College of Business
(406) 994-4423
ACCT 220 SURVEY OF ACCOUNTING FOR NONBUSINESS MAJORS
ACCT 223 PRINCIPLES OF ACCOUNTING II
ACCT 270 INDEPENDENT STUDY
ACCT 280 SPECIAL TOPICS
ACCT 289R UNDERGRADUATE RESEARCH/CREATIVE ACTIVITY INSTRUCTION
ACCT 290R UNDERGRADUATE RESEARCH/CREATIVE ACTIVITY
ACCT 325R ACCOUNTING INFORMATION SYSTEMS
ACCT 327 INTERMEDIATE ACCOUNTING I
ACCT 328 INTERMEDIATE ACCOUNTING II
ACCT 400 SEMINAR
ACCT 421 PRINCIPLES OF AUDITING
ACCT 425 INTRODUCTION TO TAXATION
ACCT 432 GOVERNMENTAL AND NOT-FOR-PROFIT ACCOUNTING I
ACCT 433 COST/MANAGEMENT ACCOUNTING I
ACCT 434 COST/MANAGEMENT ACCOUNTING II
ACCT 436 ADVANCED ACCOUNTING
ACCT 444 ADVANCED ACCOUNTING SYSTEMS
ACCT 453 FINANCIAL STATEMENT ANALYSIS
ACCT 470 INDEPENDENT STUDY
ACCT 476 INTERNSHIP
ACCT 480 SPECIAL TOPICS
ACCT 489R UNDERGRADUATE RESEARCH/CREATIVE ACTIVITY INSTRUCTION
ACCT 490R UNDERGRADUATE RESEARCH/CREATIVE ACTIVITY
ACCT 500 SEMINAR
ACCT 514 FRAUD EXAMINATION
ACCT 515 PROFESSIONAL SERVICES MANAGEMENT
ACCT 521 ADVANCED AUDITING
ACCT 524 INTERNATIONAL ACCOUNTING
ACCT 525 ACCOUNTING THEORY AND COMPLEX ISSUES IN ACCOUNTING
ACCT 526 ADVANCED TAXATION
ACCT 527 ESTATE & GIFT TAXATION
ACCT 528 LEGAL ISSUES FOR ACCOUNTANTS
ACCT 529 RESEARCH IN ACCOUNTING
ACCT 530 TAX RESEARCH AND PLANNING
ACCT 531 TAX PRACTICUM
ACCT 532 GOVERNMENTAL AND NOT-FOR-PROFIT ACCOUNTING II
ACCT 536 ADVANCED ACCOUNTING
ACCT 570 INDEPENDENT STUDY
ACCT 575 RESEARCH OR PROFESSIONAL PAPER/PROJECT
ACCT 576 INTERNSHIP
ACCT 580 SPECIAL TOPICS
ACCT 589 GRADUATE CONSULTATION
ACCT 220 SURVEY OF ACCOUNTING FOR NONBUSINESS MAJORS
On Demand 3 cr. LEC 3
-- A survey of the basic accounting model, accounting records, recording business transactions, preparation and analysis of financial statements, and elementary income tax issues in a small business environment. This course is intended for non-business majors and may not substitute for any required business course.
ACCT 223 PRINCIPLES OF ACCOUNTING II
F,S 3 cr. LEC 3
PREREQUISITE: BUS 221.
-- A continuation of the financial accounting topics introduced in BUS 221. The course helps students learn how to prepare and analyze financial statements, and understand
the role that accounting plays in business decisions. Additional topics include:
stock and bond investments, cash flow reporting, financial statement analysis
techniques, and manufacturing and cost accounting issues.
ACCT 270 INDEPENDENT STUDY
On Demand 1 - 3 cr. IND Maximum 6 cr.
PREREQUISITE: Consent of instructor and approval of Associate Dean.
-- Directed research and study on an individual basis.
ACCT 280 SPECIAL TOPICS
On Demand 1 - 4 cr. Maximum 12 cr.
PREREQUISITE: None required but some may be determined necessary by each offering.
-- Courses not required in any curriculum for which there is a particular one-time need, or given on a trial basis to determine acceptability and demand before requesting a regular course number.
ACCT 289R UNDERGRADUATE RESEARCH/CREATIVE ACTIVITY INSTRUCTION
F,S 1-3 cr. RCT. May be repeated.
-- Classroom instruction associated with directed undergraduate research/creative activity projects.
ACCT 290R UNDERGRADUATE RESEARCH/CREATIVE ACTIVITY
F,S 1-6 cr. IND. May be repeated.
-- Directed undergraduate research/creative activity which may culminate in a written work or other creative project.
ACCT 325R ACCOUNTING INFORMATION SYSTEMS
S 3 cr. LEC 3
PREREQUISITE: ACCT 223 or consent of instructor. For business majors: Formal admission to the College of Business.
-- A study of how organizations capture, record, store, protect, analyze, and report accounting information. Topics include business processes, transaction processing, internal controls, data security, systems documentation, information technology, and software applications.
ACCT 327 INTERMEDIATE ACCOUNTING I
F,S 3 cr. LEC 3
PREREQUISITE: ACCT 223 or consent of instructor. For business majors: Formal admission to the College of Business.
-- The theory and practice of financial accounting and reporting. A study
of the conceptual framework and process by which accounting standards
are established; preparation of financial statements and disclosures;
applications of fair value concepts and present value measurements to
accounting events; and accounting for current assets, plant assets, natural
resources, intangible assets, current and long-term liabilities, and related
income and expense elements.
ACCT 328 INTERMEDIATE ACCOUNTING II
F,S, 3 cr. LEC 3
PREREQUISITE: ACCT 327. For business majors: Formal admission to the College of Business.
-- The theory and practice of financial accounting and reporting. A study
of stockholders' equity, dilutive securities, earnings per share, investments,
revenue recognition, deferred income taxes, pensions, leases, accounting
changes, error analysis, the statement of cash flows and full disclosure
in financial accounting.
ACCT 400 SEMINAR
On Demand 1 cr. SEM 1 Maximum 4 cr.
PREREQUISITE: Junior standing and as determined for each offering. For business majors: Formal admission to the College of Business.
-- Topics offered at the upper division level that are not covered in
regular courses. Students participate in preparing and presenting discussion
material.
ACCT 421 PRINCIPLES OF AUDITING
F 3 cr. LEC 3
PREREQUISITE: ACCT 328 or consent of instructor. For business majors: Formal admission to the College of Business.
-- Practice and theory of auditing financial statements. A study of most
of the major activities performed during the conduct of a financial statement
audit, from client acceptance to issuance of an audit report.
ACCT 425 INTRODUCTION TO TAXATION
F 3 cr. LEC 3
PREREQUISITE: BUS 222 or ACCT 223. For business majors: Formal admission to the College of Business.
-- This course focuses on federal income taxes as applied to individuals and businesses with emphasis on income and expense recognition, individual taxation, property transactions, tax research and tax return preparation.
ACCT 432 GOVERNMENTAL AND NOT-FOR-PROFIT ACCOUNTING I
S 3 cr. LEC 3
PREREQUISITE: ACCT 328. For business majors: Formal admission to the College of Business.
-- A study of the accounting principles and financial reporting unique
to the governmental and not-for-profit sectors of the U.S. economy.
ACCT 433 COST/MANAGEMENT ACCOUNTING I
F 3 cr. LEC 3
PREREQUISITE: ACCT 327. For business majors: Formal admission to the College of Business.
-- Focus on cost accounting concepts, with emphasis on developing and evaluating information that management needs to plan, make key decisions, and monitor business performance. Key topics include cost typology and behavior and how each impacts decision-making process and product costing, cost-volume-profit analysis, flexible budgeting, incremental decision analysis, and performance evaluation.
ACCT 434 COST/MANAGEMENT ACCOUNTING II
S 3 cr. LEC 3
PREREQUISITE: ACCT 433. For business majors: Formal admission to the College of Business.
-- Advanced topics in cost/managerial accounting. This course examines cost and managerial accounting issues from both technical and applied perspectives. Students will utilize cost accounting and decision analysis tools to evaluate the impacts of managerial decision making.
ACCT 436 ADVANCED ACCOUNTING
On Demand 3 cr. LEC 3
PREREQUISITE: ACCT 328. For business majors: Formal admission to the College of Business.
-- The theory and practice of financial accounting and reporting pertaining
to business combinations and consolidated financial statements, accounting for partnerships and related business forms, foreign currency transactions and financial statement translations, and other advanced accounting topics.
ACCT 444 ADVANCED ACCOUNTING SYSTEMS
On Demand 3 cr. LEC 3
PREREQUISITE: Junior standing and completion of ACCT 325 or BUS 311. For business majors: Formal admission to the College of Business.
-- Contemporary issues in information systems. Emphasis on the practical
application of information technology to improve business efficiency and
effectiveness.
ACCT 453 FINANCIAL STATEMENT ANALYSIS
F 3 cr. RCT 3
PREREQUISITE: ACCT 327. For business majors: Formal admission to the College of Business. Cross-listed with FIN 453.
-- Analysis with emphasis on how managers' investing and financing decisions have financial statement implications. Coverage includes: revenue-recognition methods, cash flow analysis, ratios, inventory analysis, capitalizing vs. expensing, depreciation, leasing vs. buying, and overall financial health and earnings quality of the firm.
ACCT 470 INDEPENDENT STUDY
On Demand 1 - 3 cr. IND Maximum 6 cr.
PREREQUISITE: Junior standing, consent of instructor and approval of Associate
Dean. For business majors: Formal admission to the College of Business.
-- Directed research and study on an individual basis.
ACCT 476 INTERNSHIP
On Demand 2 - 12 cr. IND Maximum 12 cr.
PREREQUISITE: Formal admission to the College of Business and consent of the instructor.
-- An individualized assignment arranged with an agency, business or other organization to provide guided experience in the field.
ACCT 480 SPECIAL TOPICS
On Demand 1 - 4 cr. Maximum 12 cr.
PREREQUISITE: Course prerequisites as determined for each offering. For business majors: Formal admission to the College of Business.
-- Courses not required in any curriculum for which there is a particular one time need, or given on a trial basis to determine acceptability and demand before requesting a regular course number.
ACCT 489R UNDERGRADUATE RESEARCH/CREATIVE ACTIVITY INSTRUCTION
On Demand 1 - 2 cr. RCT May be repeated. Max 4 cr.
COREQUISITE: ACCT 490. For business majors: Formal admission to the College of Business.
-- Classroom instruction associated with directed undergraduate research/creative activity projects.
ACCT 490R UNDERGRADUATE RESEARCH/CREATIVE ACTIVITY
On Demand 1-6 cr. IND May be repeated. Max 12 cr.
-- Directed undergraduate research/creative activity which may culminate in a research paper, journal article, or undergraduate thesis.
ACCT 500 SEMINAR
On demand 1 cr. SEM 1
PREREQUISITE: Admission to the MPAc program.
-- Topics offered at the graduate level that are not covered in regular graduate courses. Students participate in preparing and presenting discussion material.
ACCT 514 FRAUD EXAMINATION
On demand 3 cr. LEC 3
PREREQUISITE: ACCT 421 and admission to MPAc Program or consent of instructor.
-- An overview of fraud examination, including the extent and nature of fraud, motivations of perpetrators, fraud symptoms, legal issues, as well as methods of detection, investigation, and prevention of various asset misappropriation schemes and fraudulent financial statements.
ACCT 515 PROFESSIONAL SERVICES MANAGEMENT
On demand 3 cr. LEC 3
PREREQUISITE: Admission to the MPAc program or consent of instructor.
-- This course is designed to expose students to the internal operations and client management efforts of professional services organizations and providers, with a particular focus on accounting firms. Topics include managing service relationships, service firm structure and the service-profit chain.
ACCT 521 ADVANCED AUDITING
S 3 cr. LEC 3
PREREQUISITE: ACCT 421 and admission to MPAc Program.
-- An in-depth analysis of contemporary auditing and assurance theory, statistical sampling, internal control, and audit evidence.
ACCT 524 INTERNATIONAL ACCOUNTING
On Demand 3 cr. LEC 3
PREREQUISITE: ACCT 328 and admission to MPAc Program.
-- This course introduces students to international accounting with special
emphasis on four major topics: 1) accounting systems as expressions of cultural, political, and ideological forces, 2) comparative international accounting patterns, 3) efforts to harmonize international accounting standards world wide, and 4) accounting issues faced by multinational corporations.
ACCT 525 ACCOUNTING THEORY AND COMPLEX ISSUES IN ACCOUNTING
F 3 cr. LEC 3
PREREQUISITE: ACCT 328 and Admission to MPAc Program.
-- A study of complex financial accounting issues and the underlying theoretical rationale. Key topics include derivative financial instruments, hedge accounting, elements of the other comprehensive income, sale-leaseback transactions, consignment accounting, and troubled debt restructuring.
ACCT 526 ADVANCED TAXATION
S 3 cr. LEC 3
PREREQUISITE: ACCT 425 and admission to MPAc Program or consent of instructor.
-- Students develop knowledge of how tax laws affect partnerships, corporations,
and other business entities. In addition, the tax laws applicable to not-for-profit entities, estates, trusts and multi-jurisdictional issues are explored. Tax reporting, tax planning, and tax research skills are emphasized.
ACCT 527 ESTATE & GIFT TAXATION
On Demand 3 cr. 3 LEC
PREREQUISITE: ACCT 425 and admission to MPAc Program or consent of instructor.
-- Study of the federal tax law and incidental property and probate law as it relates to the taxation of gifts and estates. Emphasis is placed upon planning techniques for minimizing estate and gift taxes and providing liquidity for their payment.
ACCT 528 LEGAL ISSUES FOR ACCOUNTANTS
S 3 cr. LEC 3
PREREQUISITE: BUS 361 or equivalent and admission to MPAc Program.
-- Analysis of legal issues for accounting students, including debtor/creditor law, bankruptcy, securities regulation, antitrust, employment regulation, uniform commercial code and real property. Course includes significant written work and oral presentations.
ACCT 529 RESEARCH IN ACCOUNTING
F 3 cr. LEC 3
PREREQUISITE: ACCT 328 and admission to MPAc Program.
-- A project-oriented seminar that focuses on developing tools for researching, developing and communicating defensible solutions to accounting issues and problems of the type likely to be encountered throughout a professional career in accounting.
ACCT 530 TAX RESEARCH AND PLANNING
F 3 cr. LEC 3
PREREQUISITE: ACCT 425.
-- Study and application of research methodologies related to tax compliance and tax planning work commonly performed by accountants .
ACCT 531 TAX PRACTICUM
S 3 cr. LEC 3
PREREQUISITE: ACCT 425 and concurrent enrollment in ACCT 526 or consent of instructor.
-- This course emphasizes how the broad principles of taxation affect individuals, corporations, partnerships, S-corporations, estates, and trusts. Students apply their knowledge by assisting low income individuals with their tax returns as part of the Volunteer Income Tax Assistance Program.
ACCT 532 GOVERNMENTAL AND NOT-FOR-PROFIT ACCOUNTING II
On Demand 3 cr. LEC 3.
PREREQUISITE: ACCT 432 and admission to MPAc Program or consent of instructor.
-- An in-depth study of the uniquely different characteristics of accounting and financial reporting for the governmental and not-for-profit sectors of the U.S. economy.
ACCT 536 ADVANCED ACCOUNTING
F 3 cr. LEC 3.
PREREQUISITE: ACCT 328 and admission to MPAc Program or consent of instructor.
-- The theory and practice of financial accounting and reporting pertaining to business combinations and consolidated financial statements, accounting for partnerships and related business forms, foreign currency transactions and financial statement translations, and other advanced accounting topics.
ACCT 570 INDEPENDENT STUDY
On Demand 1-3 cr. IND Maximum 6 cr.
PREREQUISITE: Graduate standing, consent of instructor, approval of Associate
Dean and Dean of Graduate Studies.
-- Directed research and study on an individual basis.
ACCT 575 RESEARCH OR PROFESSIONAL PAPER/PROJECT
On Demand 1 - 4 cr. IND
PREREQUISITE: Graduate standing.
-- A research or professional paper or project dealing with a topic in the field. The topic must have been mutually agreed upon by the student and his or her major advisor and graduate committee.
ACCT 576 INTERNSHIP
On Demand 1-3 cr. IND
PREREQUISITE: Graduate standing and consent of instructor.
-- An individualized assignment arranged with an agency, business or other organization to provide guided experience in the field.
ACCT 580 SPECIAL TOPICS
On Demand 1 - 4 cr.
PREREQUISITE: Upper division courses and others as determined for each offering.
-- Courses not required in any curriculum for which there is a particular one time need, or given on a trial basis to determine acceptability and demand before requesting a regular course number.
ACCT 589 GRADUATE CONSULTATION
F, S, Su 1-3 cr. IND
PREREQUISITE: Master's standing and approval of the Dean of Graduate Studies.
-- This course may be used only by students who have completed all of their course work (and Thesis if on a Thesis Plan) but who need additional faculty or staff time or help.
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