For information on the required texts for this term's accounting courses go to the Required Texts page.
This list of accounting courses is an unofficial list. For information on scheduling refer to the requirements page. Required Courses are denoted by an asterisk (*). Enrollment in courses at the 300-level and above require admittance to the Lundquist College of Business or approval of the accounting advisor.
*Actg 211 Introduction to Accounting I (4)
The accounting model and financial statements for external users. Cost information and uses in management planning and control. Prereq: sophomore standing.
*Actg 213 Introduction to Accounting II (4)
Reporting of assets, equities, revenues and expenses. Budgeting, manufacturing cost flows, and product costs. Prereq: C- or better in ACTG 211, sophomore standing.
*Actg 320 Accounting Information Systems (4)
Role of information in modern organizations. Systems concepts. Data processing technology. Transaction processing from recording to reporting. Revenue and expenditure cycles. Accounting controls. Auditing Systems.
Actg 340 Cash Flow Management (4)
The sources and uses of cash in the context of startup and small firms. Emphasis on cash generated by operations, and used for operations and growth. Secondary emphasis on external sources of cash. Does not count towards accounting major.
*Actg 350 Financial Accounting Theory I (4)
Financial Reporting and its uses. Financial statement information and uses in valuation and performance evaluation.
*Actg 352 Financial Accounting Theory II (4)
Concepts of recognition and measurement applied to a broad variety of business transactions. Applications of generally accepted accounting principles to specific transactions.
*Actg 360 Cost Accounting (4)
Development and communication of cost information to assist in: planning, motivating managers, controlling costs, and evaluating performance.
*Actg 440 Auditing Concepts (4)
The auditing environment, examinations of financial statements, and the audit process. Coverage includes the professional standards, audit sampling, and the audit profession. Prereq: C- or better in ACTG 320 and ACTG 352.
*Actg 450 Advanced Financial Accounting (4)
Financial accounting and reporting for corporate consolidation, foreign currency transactions and restatement. Accounting in non-profit organizations. Prereq: C- or better in ACTG 352.
*Actg 470 Introduction to Federal Taxation (4)
Federal income tax law covering principally the taxation of individuals. Introduction to tax and planning.
