Courses with the ACCTG Subject

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The online catalog includes the most recent changes to courses and degree requirements that have been approved by the Faculty Senate, including changes that are not yet effective. Courses showing two entries of the same number indicate that the course information is changing. The most recently approved version is shown first, followed by the older version, in gray, with its last-effective term preceding the course title. Courses shown in gray with only one entry of the course number are being discontinued. Course offerings by term can be accessed by clicking on the term links when viewing a specific campus catalog.

Accounting (ACCTG)

No letter-graded course offered by the Carson College of Business may be taken for a Pass, Fail (P, F) grade.

230 Introduction to Financial Accounting 3 Course Prerequisite: Completed 27 semester credits. Introduction to corporate financial reporting via the preparation and interpretation of financial statements.

231 Introduction to Managerial Accounting 3 Course Prerequisite: ACCTG 230. Introduction to managerial accounting; generation and use of accounting data for planning and controlling business operations.

320 Taxing Ourselves 3 Course Prerequisite: Junior standing. A non-technical, discussion-based focus on the various roles of taxes in society, highlighting international and cross-cultural contexts; development of civic engagement skills that are grounded in theory and data.

330 Intermediate Accounting I 3 Course Prerequisite: ACCTG 230 and 231, or ACCTG 298; admitted to a major or minor in the College of Business or Data Analytics. Conceptual and technical issues of financial reporting and ethical, political, and economic consequences related to accounting choice.

331 Intermediate Accounting II 3 Course Prerequisite: ACCTG 330 with a C or better; admitted to a major or minor in the College of Business. Continuation of ACCTG 330.

335 Taxation of Business Entities and Individuals 3 Course Prerequisite: ACCTG 230 and 231, or ACCTG 298; admitted to a major or minor in the College of Business. Fundamentals of tax information used in making sound business and financial decisions.

338 Cost Accounting 3 Course Prerequisite: ACCTG 231 or 298; admitted to a major or minor in the College of Business.  Management uses of cost information; cost systems and system design; cost analysis.

338 (Effective through Summer 2024) Cost Accounting 3 Course Prerequisite: ACCTG 231 or 298 with a C or better; admitted to a major or minor in the College of Business.  Management uses of cost information; cost systems and system design; cost analysis.

420 Accounting and Culture 3 Course Prerequisite: ACCTG 230; admitted to a major or minor in the College of Business; junior standing. Cultural differences and how they affect accounting practices and standards in a variety of countries. Not an accounting technical course.

430 Advanced Accounting 3 Course Prerequisite: ACCTG 331 with a C or better; admitted to a major or minor in the College of Business. Partnership equities and extended forms of corporate ownerships and government entities.

433 [M] Accounting Systems and Auditing 3 Course Prerequisite: ACCTG 330 with a C or better; admitted to a major or minor in the College of Business or Data Analytics. Accounting systems design; internal control and computerization.

435 Individual Income Taxes 3 Course Prerequisite: ACCTG 335 with a C or better; admitted to a major or minor in the College of Business. The study of individual income taxes from both compliance and planning perspectives. Credit not granted to those taking ACCTG 335 prior to Fall 1999.

438 [M] Advanced Cost Accounting and Management 3 Course Prerequisite: ACCTG 338 with a C or better; admitted to a major or minor in the College of Business. Cost/managerial accounting as it is used for decision making and strategic planning; emphasis on budgeting, product cost, and performance measurement.

439 [M] Auditing 3 Course Prerequisite: ACCTG 433 with a C or better; admitted to a major or minor in the College of Business. Nature of auditing, generally accepted auditing standards, and audit procedures as related to auditing of financial statements by independent accountants.

496 Special Topics 3 May be repeated for credit; cumulative maximum 6 credits. Course Prerequisite: By department permission. Contemporary topics in accounting including international financial reporting standards, forensic accounting, and international accounting.

498 Accounting Internship V 2-15 May be repeated for credit; cumulative maximum 15 credits. Course Prerequisite: By department permission. Cooperative educational internship with a business, government or non-profit organization. S, F grading.

499 Special Problems V 1-4 May be repeated for credit. Course Prerequisite: By department permission. Independent study conducted under the jurisdiction of an approving faculty member; may include independent research studies in technical or specialized problems; selection and analysis of specified readings; development of a creative project; or field experiences. S, F grading.

533 Accounting, Performance Measurement and Controls 3 Course Prerequisite: Admission to the MBA program and completion of MBA Prerequisites, including: B_A 500, 501, 502, 503, 504, ACCTG 550 and ECONS 555. Managerial evaluation of budgeting, cost accounting, and financial analysis techniques; their utilization in control of operations.

550 Introduction to Financial and Managerial Accounting V 2-3 Course Prerequisite: Admission to the MBA program or Carson College of Business Graduate Certificate. Fundamentals of financial and managerial accounting; primarily for graduate students who wish to meet the MBA core requirements in accounting.

600 Special Projects or Independent Study V 1-18 May be repeated for credit. Course Prerequisite: Admission to the MBA, Master of Accounting, or Business PhD programs. Independent study, special projects, and/or internships. Students must have graduate degree-seeking status and should check with their major advisor before enrolling in 600 credit, which cannot be used toward the core graded credits required for a graduate degree. S, F grading.