Undergraduate accounting Courses

Concepts involved in accounting for assets, liabilities, and owners' equity; financial statements.

Prerequisite(s):  sophomore standing
Units:  3
Usually offered:  Fall, Spring

Concepts involved in uses of accounting data in the managerial process.

Prerequisite(s):  ACCT 200, sophomore standing
Units:U 3
Usually offered:  Fall, Spring

This course provides a basic introduction to both financial and managerial accounting topics. It concentrates on concepts and relationships involved in preparing and analyzing financial statements and some basic decision making for internal financial managers. This course is for non-BSBA students ONLY. This course will not meet the Eller College of Management requirements for professional admission.

Units: 3
Usually offered:  Fall, Spring

Concepts and analytical procedures necessary in the generation of accounting data for management planning control.

Prerequisite(s):  Advanced standing in the Eller College of Management accounting major.
Units: 3
Usually offered:  Fall, Spring

Theory and methodology involved in contemporary accounting for assets, liabilities, stockholders' equity, net income and funds, analysis and interpretation of financial statements.

Prerequisite(s):  Advanced standing in the Eller College of Management accounting major. Credit allowed for this course or ACCT 500A, but not both.
May be convened with:  ACCT 500A
Units: 3
Usually offered:  Fall, Spring

Theory and methodology involved in contemporary accounting for assets, liabilities, stockholders' equity, net income and funds, analysis and interpretation of financial statements.

Prerequisite(s):  ACCT 400A. Advanced standing in the Eller College of Management accounting major.  Credit allowed for this course or ACCT 500B but not for both.
May be convened with:  ACCT 500B
Units: 3
Usually offered:  Fall, Spring

A one-semester course addressing selected topics from the theory and methodology of contemporary accounting for assets, liabilities, stockholders' equity, net income, cash flows, and analysis of financial statements from a user perspective. Not available to students who have completed or are enrolled in ACCT 400A or ACCT 400B.

Prerequisite(s):  ACCT 210. For non-accounting majors only.
Units: 3
Usually offered:  Fall, Spring

Accounting 400E is an intermediate accounting course for Business Administration majors. This course has two goals. First, students will gain more experience taking business transactions and aggregating them into financial statements. Second, students will learn what types of information about a firm's performance and its strategy can be inferred from reviewing its financial statements.

Prerequisite(s): For non-accounting majors only.
Units: 3
Usually offered:  Fall

Principles of federal income taxation, with emphasis on how individuals are taxed; additional topics.

Prerequisite(s):  Advanced standing in the Eller College of Management accounting major. Credit allowed for this course or ACCT 520 but not for both.
May be convened with:  ACCT 520
Units: 3
Usually offered:  Fall, Spring

Emphasis is on information quality, in regards to assurance services and internal control systems. Strategic orientation intended for future managers, bankers, analysts, investors, consultants, and practicing CPAs.

Prerequisite(s):  Advanced standing in the Eller College of Management accounting major. 
Units: 3
Usually offered:  Fall, Spring 

This course covers financial and managerial accounting topics relevant to the healthcare industry. Concepts covered include the financial and operational implications of changes in healthcare reimbursement; understanding and analyzing external financial statements for taxable and tax-exempt healthcare entities; usefulness of capital and operating budgets; practical applications of managerial accounting; and decision making tools for managers within healthcare enterprises.

Prerequisite(s):  Advanced standing in the Eller College of Management, any major.
Units: 3
Offered: Spring (when resources are available)

Structured analysis of financial statements; forecasting of income and cash flows; pro-forma financial statements; firm valuation using discounted cash flows and discounted residual income methods; comparative valuation analysis; credit analysis.

Prerequisite(s):  ACCT 400B.  Advanced standing in the Eller College of Management accounting major. Credit allowed for this course or ACCT 551 but not for both.
May be convened with:  ACCT 551
Units: 3
Usually offered:  Fall, Spring

The analysis, design and implementation of information systems with special emphasis on accounting applications.

Prerequisite(s):  ACCT 400A (or co-enrollment).  Advanced standing in the Eller College of Management accounting major. 
Units: 3
Usually offered:  Fall, Spring

Accounting concepts and procedures for governmental and other not-for-profit entities, including financial analysis and reconciliation to for-profit accounting principles.

Prerequisite(s):  ACCT 400B. Advanced standing in the Eller College of Management accounting major.  Credit allowed for this course or ACCT 572A but not for both.
May be convened with:  ACCT 572A
Units: 3
Usually offered:  Fall (when resources are available)

An honors thesis is required of all the students graduating with honors. Students ordinarily sign up for this course as a two-semester sequence. The first semester the student performs research under the supervision of a faculty member; the second semester the student writes an honors thesis.

May be repeated: for a total of 9 units of credit
Units: 3
Usually offered:  Fall, Spring