ACCT 200 – Elements of Accounting I 3
Basic Principles of the complete accounting cycle. Fall, Spring

ACCT 201 – Elements of Accounting II 3
Special emphasis on corporate accounting and the use of accounting information by managers. Pre-requisite: ACCT 200 – Elements of Accounting I. Fall, Spring

ACCT 301 – Computerized Accounting 3
Students learn how to use Great Plains Dynamics accounting software to journalize, post, print reports, print financial statements, and find and correct posting errors. Pre-requisite: ACCT 200 – Elements of Accounting I Fall, Spring

ACCT 305 – Cost Accounting I 3
A study of accounting information as a management decision tool. Topics include production costs, activity-based costing, job costing, budgets, standard costs, and variances. The course focuses on the manufacturing environment, but there is some coverage of merchandising and service sectors. Pre-requisite: ACCT 201 – Elements of Accounting II. Fall

ACCT 306 – Cost Accounting II 3
A continuation of the study of accounting implications in managerial decisions. Emphasis will be on cost allocation, process costing, and capital budgeting. Pre-requisite: ACCT 305 – Cost Accounting I. Spring

ACCT 310 – Government and Non-profit Accounting 3
Provides an overview of accounting for non-profit entities. The course focuses on the use of special funds for municipalities and state governments, colleges and universities, hospitals and other health care entities, voluntary health and welfare organizations, and other non-profit organizations. Preparation of budgets and statements will also be covered. Accounting and reporting for government and not-for-profit entities. Pre-requisite: ACCT 201 – Elements of Accounting II. Spring

ACCT 315 – Business Law I 3
Introduces the student to the legal environment and examines the law of contracts and properties. Pre-requisite: Business Administration majors must complete all Level 1 courses with a “C” or better. Fall

ACCT 316 – Business Law II 3
Emphasis is on the Uniform Commercial Code, business associations, debtor-creditor relations, and employment law. Spring

ACCT 331 – Intermediate Accounting I 4
An intensive study of financial accounting theory and practical applications as it relates to the preparation and analysis of financial statements, current assets, current liabilities, plant and equipment, and their related revenue and expenses. Pre-requisite: ACCT 201 – Elements of Accounting II. Fall

ACCT 332 – Intermediate Accounting II 4
Special accounting application as to preparation and analysis of financial statements with emphasis on investments, liabilities, income taxes, leases, pensions, owner’s equity, earnings per share, statement of cash flow, and special topics relating to accounting. Pre-requisite: ACCT 331 – Intermediate Accounting I. Spring

ACCT 333 – Income Tax I 4
A detailed study of federal tax law as applied to individual tax preparation with emphasis on tax determination of gross income, itemized deductions, gains and losses, and depreciation. Pre-requisite: ACCT 201 – Elements of Accounting II. Fall

ACCT 334 – Income Tax II 3
An advanced study of tax topics for corporations, partnerships, gift taxes, and estate taxes. Pre-requisite: ACCT 333 – Income Tax I. Spring

ACCT 406 – Advanced Accounting 3
A study of specialized problems in accounting. The course addresses accounting for partnerships, branches, and business combinations. Pre-requisite: ACCT 332 – Intermediate Accounting II. Fall

ACCT 407 – Auditing 4
A comprehensive course introducing the fundamental concepts of auditing including audit program design, the public accounting environment, the audit report, professional ethics, and related matters. Pre-requisite: ACCT 332 – Intermediate Accounting II. Fall

ACCT 408 – CPA Review 3
Advanced business law and accounting topics for the student who intends to sit for the CPA examination. Restricted to senior accounting majors. Spring

ACCT 291, 491 – Accounting Seminar 1-6
This course is designed for the exploration of specific topics which are not covered in regularly scheduled course work.

ACCT 292, 492 – Experimental Course 1-4
A unique class, designed by the instructor and/or department, not currently listed in the University catalog. An experimental course may be offered for a maximum of two semesters. After that time, the course must be either assigned an appropriate, permanent course number and formally listed in the University catalog, or its usage must be discontinued.

ACCT 293, 493 – Peer Tutoring 1-6
Students may earn credits by tutoring. Tutors are needed every semester in almost all academic areas. Interested students should contact Student Support Services. (Maximum eight credits may be applied to graduation.)

ACCT 294, 494 – Independent Study, Undergraduate Research 1-6
INDEPENDENT STUDY: An individualized study not listed as a regular course in the University catalog. Content, etc., to be determined by instructor and student.
UNDERGRADUATE RESEARCH: Research topic must be approved prior to registration by instructor. Written analysis of research activities required at end of semester.

ACCT 295, 495 – Service Learning 1-6
Credit may be granted for certain extra-curricular activities for which there is a direct connection and correlation between the activity and the academic objectives of a specific course in the University catalog. The appropriateness of the activity and subsequently awarding of academic credit will be at the discretion of the appropriate departmental chair.

ACCT 296, 496 – Study Tours 1-6
Provides students the opportunity to make an extensive trip to a location either inside or outside the United States, which will subsequently provide the student with life experiences that relate directly to a specific academic discipline. Not available in all departments. Available at departmental and discipline discretion only.

ACCT 297, 497 – Accounting Internship, Externship, Cooperative Education 1-6
Student will be placed in an off-campus company or agency which will provide the student with specific activities what will demonstrate the correlation between academic study and an actual work experience. The number of credits will be determined by the length of the internship and the hours worked.

ACCT 299, 499 – Special Topics, Readings 1-6
SPECIAL TOPICS: A uniquely-designed advanced topics course within a specific discipline. Course content and other related academic requirements to be determined by the instructor. Requires approval by department chair.
READINGS: Readings in educational and various specific professional publications and journals related to a specific academic discipline. Requires approval by department chair.