ACTG
Accounting
College of Business
(406) 994-4423
ACTG 201 PRINCIPLES OF FINANCIAL ACCOUNTING (Formerly BUS 221)
ACTG 202 PRINCIPLES OF MANAGERIAL ACCOUNTING (Formerly BUS 222)
ACTG 220 SURVEY OF ACCOUNTING (Formerly ACCT 220)
ACTG 223 PRINCIPLES OF ACCOUNTING II (Formerly ACCT 223)
ACTG 290R UNDERGRADUATE RESEARCH/CREATIVE ACTIVITY
ACTG 291 SPECIAL TOPICS (Formerly ACCT 280)
ACTG 292 INDEPENDENT STUDY (Formerly ACCT 270)
ACTG 321R ACCOUNTING INFORMATION SYSTEMS I (Formerly ACCT 325R)
ACTG 327 INTERMEDIATE FINANCIAL ACCT & REPORTING I (Formerly ACCT 327)
ACTG 328 INTERMEDIATE FINANCIAL ACCT & REPORTING II(Formerly ACCT 328)
ACTG 401 PRINCIPLES OF FEDERAL TAXATION-INDIVIDUALS (Formerly ACCT 425)
ACTG 410 COST/MGMT ACCT I (Formerly ACCT 433)
ACTG 411 AUDITING I (Formerly ACCT 421)
ACTG 415 GOVERNMENTAL & NOT-FOR-PROFIT ACCOUNTING I (Formerly ACCT 432)
ACTG 420 COST/MGMT ACCT II (Formerly ACCT 434)
ACTG 421 ACCOUNTING INFORMATION SYSTEMS II (Formerly ACCT 444)
ACTG 431 TAX ASSISTANCE
ACTG 436 ADVANCED ACCOUNTING (Formerly ACCT 436)
ACTG 441 FINANCIAL STATEMENT ANALYSIS (Formerly ACCT 453)
ACTG 491 SPECIAL TOPICS (Formerly ACCT 480)
ACTG 492 INDEPENDENT STUDY (Formerly ACCT 470)
ACTG 494 SEMINAR (Formerly ACCT 400)
ACTG 498 INTERNSHIP (Formerly ACCT 476)
ACTG 500 SEMINAR (Formerly ACCT 500)
ACTG 514 FRAUD EXAMINATION (Formerly ACCT 514)
ACTG 515 PROFESSIONAL SERVICES MANAGEMENT (Formerly ACCT 515)
ACTG 521 ADVANCED AUDITING (Formerly ACCT 521)
ACTG 524 INTERNATIONAL ACCOUNTING (Formerly ACCT 524)
ACTG 525 ACCOUNTING THEORY AND COMPLEX ISSUES IN ACCOUNTING (Formerly ACCT 525)
ACTG 526 ADVANCED TAXATION (Formerly ACCT 526)
ACTG 527 ESTATE & GIFT TAXATION (Formerly ACCT 527)
ACTG 528 LEGAL ISSUES FOR ACCOUNTANTS (Formerly ACCT 528)
ACTG 529 RESEARCH IN ACCOUNTING (Formerly ACCT 529)
ACTG 530 TAX RESEARCH AND PLANNING (Formerly ACCT 530)
ACTG 531 TAX PRACTICUM (Formerly ACCT 531)
ACTG 532 GOVERNMENTAL AND NOT-FOR-PROFIT ACCOUNTING II (Formerly ACCT 532)
ACTG 536 ADVANCED ACCOUNTING (Formerly ACCT 536)
ACTG 570 INDEPENDENT STUDY (Formerly ACCT 570)
ACTG 575 RESEARCH OR PROFESSIONAL PAPER/PROJECT (Formerly ACCT 575)
ACTG 576 INTERNSHIP (Formerly ACCT 576)
ACTG 580 SPECIAL TOPICS (Formerly ACCT 580)
ACTG 589 GRADUATE CONSULTATION (Formerly ACCT 589)
ACTG 201 PRINCIPLES OF FINANCIAL
ACCOUNTING (Formerly BUS 221)
F,S,Su 3 cr. LEC 3
PREREQUISITE: M 121 or M Placement Test.
-- An introduction to the principles of financial accounting
for students of all business curricula. Specific topics
include key accounting concepts, accounting transaction
recording, financial statement preparation, accounting
systems overview, business entity structures and financial
statement analysis.
ACTG 202 PRINCIPLES OF MANAGERIAL
ACCOUNTING (Formerly BUS 222)
F,S,Su 3 cr. LEC 3
PREREQUISITE: ACTG 201 and BUS 211 as pre- or co-requisite.
-- An introduction to the area of accounting that provides
information to managers for use in planning, control,
and decision making. Topics include product costing,
cost-volume-profit analysis, budgeting, variance analysis,
and decision analysis tools.
ACTG 220 SURVEY OF ACCOUNTING
(Formerly ACCT 220)
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.
ACTG 223 PRINCIPLES OF ACCT II
(Formerly ACCT 223)
F,S 3 cr. LEC 3
PREREQUISITE: ACTG 201.
-- A continuation of the financial accounting topics
introduced in ACTG 201. 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.
ACTG 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. Course will address responsible conduct of
research.
ACTG 291 SPECIAL TOPICS
(Formerly ACCT 280)
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.
ACTG 292 INDEPENDENT STUDY
(Formerly ACCT 270)
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.
ACTG 321R ACCOUNTING INFORMATION
SYSTEMS I (Formerly ACCT 325R)
S 3 cr. LEC 3
PREREQUISITE: ACTG 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.
ACTG 327 INTERMEDIATE FINANCIAL
ACCT & REPORTING I (Formerly ACCT 327)
F,S 3 cr. LEC 3
PREREQUISITE: ACTG 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.
ACTG 328 INTERMEDIATE FINANCIAL
ACCT & REPORTING II (Formerly ACCT 328)
F,S, 3 cr. LEC 3
PREREQUISITE: ACTG 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.
ACTG 401 PRINCIPLES OF FED TAXATION-INDIVIDUALS
(Formerly ACCT 425)
F 3 cr. LEC 3
PREREQUISITE: ACTG 202 or ACTG 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.
ACTG 410 COST/MGMT ACCT II
(Formerly ACCT 433)
F 3 cr. LEC 3
PREREQUISITE: ACTG 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.
ACTG 411 AUDITING I (Formerly
ACCT 421)
F 3 cr. LEC 3
PREREQUISITE: ACTG 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.
ACTG 415 GOVERNMENTAL & NOT-FOR-PROFIT
ACCOUNTING I (Formerly ACCT 432)
S 3 cr. LEC 3
PREREQUISITE: ACTG 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.
ACTG 420 COST/MGMT ACCT II
(Formerly ACCT 434)
F 3 cr. LEC 3
PREREQUISITE: ACTG 410 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.
ACTG 421 ACCOUNTING INFORMATION
SYSTEMS II (Formerly ACCT 444)
On Demand 3 cr. LEC 3
PREREQUISITE: Junior standing and completion of ACCT
321 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.
ACTG 431 TAX ASSISTANCE
S 1 cr. LAB 1
PREREQUISITE: ACTG 401. For business majors: formal
admission to the College of Business.
-- Development of knowledge and skills needed to prepare
federal and state income tax returns. Preparation of
income tax returns for low-income clients through the
Volunteer Income Tax Assistance program.
ACTG 436 ADVANCED ACCOUNTING
(Formerly ACCT 436)
On Demand 3 cr. LEC 3
PREREQUISITE: ACTG 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.
ACTG 441 FINANCIAL STATEMENT
ANALYSIS (Formerly ACCT 453)
F 3 cr. RCT 3
PREREQUISITE: ACTG 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.
ACTG 491 SPECIAL TOPICS
(Formerly ACCT 480)
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.
ACTG 492 INDEPENDENT STUDY
(Formerly ACCT 470)
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.
ACTG 494 SEMINAR
(Formerly ACCT 400)
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 494R SEMINAR (Formerly
ACCT 489)
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.
ACTG 498 INTERNSHIP
(Formerly ACCT 476)
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.
ACTG 500 SEMINAR (Formerly
ACCT 500)
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.
ACTG 514 FRAUD EXAMINATION
(Formerly ACCT 514)
On demand 3 cr. LEC 3
PREREQUISITE: ACTG 411 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.
ACTG 515 PROFESSIONAL SERVICES
MANAGEMENT (Formerly ACCT 515)
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.
ACTG 521 ADVANCED AUDITING
(Formerly ACCT 521)
S 3 cr. LEC 3
PREREQUISITE: ACTG 411 and admission to MPAc Program.
-- An in-depth analysis of contemporary auditing and
assurance theory, statistical sampling, internal control,
and audit evidence.
ACTG 524 INTERNATIONAL ACCOUNTING
(Formerly ACCT 524)
On Demand 3 cr. LEC 3
PREREQUISITE: ACTG 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.
ACTG 525 ACCOUNTING THEORY AND
COMPLEX ISSUES IN ACCOUNTING (Formerly ACCT
525)br> F 3 cr. LEC 3
PREREQUISITE: ACTG 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.
ACTG 526 ADVANCED TAXATION
(Formerly ACCT 526)
S 3 cr. LEC 3
PREREQUISITE: ACTG 401 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.
ACTG 527 ESTATE & GIFT TAXATION
(Formerly ACCT 527)
On Demand 3 cr. 3 LEC
PREREQUISITE: ACTG 401 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.
ACTG 528 LEGAL ISSUES FOR ACCOUNTANTS
(Formerly ACCT 528)
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.
ACTG 529 RESEARCH IN ACCOUNTING
(Formerly ACCT 529)
F 3 cr. LEC 3
PREREQUISITE: ACTG 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.
ACTG 530 TAX RESEARCH AND PLANNING
(Formerly ACCT 530)
F 3 cr. LEC 3
PREREQUISITE: ACTG 401.
-- Study and application of research methodologies related
to tax compliance and tax planning work commonly performed
by accountants .
ACTG 531 TAX PRACTICUM
(Formerly ACCT 531)
S 3 cr. LEC 3
PREREQUISITE: ACTG 401 and concurrent enrollment in
ACTG 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.
ACTG 532 GOVERNMENTAL AND NOT-FOR-PROFIT
ACCOUNTING II (Formerly ACCT 532)
On Demand 3 cr. LEC 3.
PREREQUISITE: ACTG 415 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.
ACTG 536 ADVANCED ACCOUNTING
(Formerly ACCT 536)
F 3 cr. LEC 3.
PREREQUISITE: ACTG 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.
ACTG 570 INDEPENDENT STUDY
(Formerly ACCT 570)
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.
ACTG 575 RESEARCH OR PROFESSIONAL
PAPER/PROJECT (Formerly ACCT 575)
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.
ACTG 576 INTERNSHIP
(Formerly ACCT 576)
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.
ACTG 580 SPECIAL TOPICS
(Formerly ACCT 580)
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.
ACTG 589 GRADUATE CONSULTATION
(Formerly ACCT 589)
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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