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The following is a listing of all undergraduate course codes.

Introduction to the field of accounting, fundamentals of financial accounting, recording, summarizing, and reporting cycle. Conceptual and historical framework underlying contemporary accounting and financial reporting; form and content of financial statements; revenue recognition; present value mathematics in accounting; measuring and reporting for cash and receivables; inventories; property, plant, and equipment. ACCT 3312 Intermediate Financial Accounting II Prerequisite: ACCT 2310, ACCT 2330, and ACCT 3311, each with a grade of C or greater. Measuring and reporting, current liabilities and contingencies, long-term liabilities, stockholders equity, income taxes, pensions, leases, cash flows, and special revenue recognition situations. ACCT 3321 Federal Taxation I Prerequisite: ACCT 2310 and ACCT 2330 with C or greater or consent of the instructor.

Introduction to operations auditing, statistical sampling, and auditing EDP systems. ACCT 4366 Federal Corporate Taxation Prerequisite: ACCT 3321 – ACCT 2310, ACCT 2330, ACCT 3311, ACCT 3312, ACCT 3330, ACCT 3341, and ACCT 4323, each with a grade of C or greater.

However, concurrent enrollment in ACCT 4323 is permitted.

This course examines international financial reporting developments, procedures, and standards (IFRS) with an emphasis on the convergence of US GAAP and International Financial Reporting Standards.

Attention is also given to the financial reporting requirements of multinational enterprises operating in a global environment. ACCT 4322 Federal Taxation II Prerequisite: ACCT 3321 with C or greater. ACCT 4323 Research in Federal Taxation Prerequisite: ACCT 3321 with C or greater.

Course is offered on a credit/no credit basis only, with credit being equivalent to C or greater performance. ACCT 4199, 4299, 4399 Independent Study Prerequisites: Senior standing, consent of instructor.

Independent investigation under faculty supervision of topics not offered in regular courses. ACCT 4311 Accounting Issues Prerequisites: ACCT 2310, ACCT 2330, ACCT 3311, ACCT 3312, ACCT 3321, ACCT 3330, ACCT 3341, ACCT 3361, ACCT 4314, and ACCT 4351, each with a grade of C or greater.

To find classes being offered for the upcoming semester, use the Class Search.

Graduate courses are found within the Graduate Catalog, Clinton School of Public Service Website, and the Law School Website.

ACCT 4381 Legal, Ethical, and Regulatory Environment for Accountants Prerequisite: MKTG 2380 – Legal Environment of Business (or equivalent) with C or greater. ACCT 4392 Internship Prerequisites: at least 90 semester hours earned with a minimum overall grade point average of 3.00; B or higher grade in all upper-level accounting courses completed to include a minimum of twelve semester hours; consent of instructor and department chairperson.

A comprehensive overview of business law and ethics topics, such as the Uniform Commercial Code, accountant’s liability, government regulation of business, agency, contracts, debtor-creditor relationships, real property, insurance, and other topics covered in the CPA exam. Practical experience in an organizational setting designed to integrate accounting theory and applications. Course is offered on a CR/NC basis only, with credit being equivalent to C or greater performance. Note: The subject code for courses previously identified by the SPCH subject code are now identified by the ACOM subject code.

However, concurrent enrollment in ACCT 3321, ACCT 3361, ACCT 4314, and ACCT 4351 permitted.

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