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. Typically offered Fall, Spring, and Summer.

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. Typically offered Fall, Spring, and Summer.

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. Typically offered Fall, Spring, and Summer.

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. Typically offered Fall, Spring, and Summer.

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. Typically offered Fall.

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. Typically offered Fall, Spring, and Summer.

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. Typically offered Fall, Spring, and Summer.

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. Typically offered Summer Session.

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. Typically offered Summer Session.

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. Typically offered Fall, Spring, and Summer.

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. Typically offered Spring.

437 Professional Research 3 Course Prerequisite: ACCTG 331 with a C or better; ACCTG 335 with a C or better; admitted to a major or minor in College of Business. Methodology used by accounting professionals to research applied problems and communicate results. Typically offered Fall.

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. Typically offered Fall.

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. Typically offered Spring.

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. Typically offered Summer Session.

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. Typically offered Fall, Spring, and Summer. 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. Typically offered Fall, Spring, and Summer. S, F grading.

532 Contemporary Accounting Cases and Problems 3 Course Prerequisite: Admission to the Master of Accounting program. Accounting theory applied to external financial reporting practices.

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. Typically offered Fall.

535 Advanced Taxation 3 Course Prerequisite: Admission to the Master of Accounting program. Federal income tax impact on corporations, S corporations, partnerships, estates, trusts and their beneficial owners.

537 Professional Research 3 Course Prerequisite: Admission to the Master of Accounting program. Methodology used by accounting professionals to research applied problems in taxation, accounting, and auditing; communicate results.

538 Seminar in Cost/Managerial Accounting 3 Course Prerequisite: Admission to the Master of Accounting program. Cost concepts, cost and managerial accounting systems; current issues and research in cost and managerial accounting.

540 Corporate Taxation 3 Course Prerequisite: Admission to the Master of Accounting program. Application of federal tax provisions and rules pertaining to corporations and shareholders; tax planning and consequences of corporate decisions.

541 Flow Through Entities 3 Course Prerequisite: Admission to the Master of Accounting program. Tax law and preparation requirements for entities in which tax elements passes thorough to the owner's individual income tax return.

542 Gifts, Estates and Trusts 3 Course Prerequisite: Admission to the Master of Accounting program. Estate and gift tax law. Typically offered Summer Session.

543 Special Topics in Accounting 3 May be repeated for credit; cumulative maximum 6 credits. Course Prerequisite: Admission to the Master of Accounting program. Critical topics in accounting including new developments.

545 International Taxation 3 Course Prerequisite: Admission to the Master of Accounting program. Tax issues for international transactions of businesses and individuals. Typically offered Spring.

546 Accounting for Income Taxes 3 Course Prerequisite: Admission to the Master of Accounting program. Comprehensive coverage of accounting income taxes.

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. Typically offered Fall.

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.

702 Master's Special Problems, Directed Study, and/or Examination V 1-18 May be repeated for credit. Course Prerequisite: Admission to the Master of Accounting program. Independent research in special problems, directed study, and/or examination credit for students in a non-thesis master's degree program. Students must have graduate degree-seeking status and should check with their major advisor/committee chair before enrolling for 702 credit. Typically offered Fall, Spring, and Summer. S, U grading.

800 Doctoral Research, Dissertation, and/or Examination V 1-18 May be repeated for credit. Course Prerequisite: Admitted to the Business Administration - Accounting PhD program. Independent research and advanced study for students working on their doctoral research, dissertation and/or final examination. Students must have graduate degree-seeking status and should check with their major advisor/committee chair before enrolling for 800 credit. S, U grading.