Accounting (ACCT) - University of Nebraska–Lincoln (acct) 1 accounting (acct) acct 200 ... acct 202; acct 202h; acct 301; acct 308; acct 309; acct 313; acct 841; blaw 371; blaw 371h;

Download Accounting (ACCT) - University of Nebraska–Lincoln  (acct) 1 accounting (acct) acct 200 ... acct 202; acct 202h; acct 301; acct 308; acct 309; acct 313; acct 841; blaw 371; blaw 371h;

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  • Accounting (ACCT) 1

    ACCOUNTING (ACCT)ACCT200 Accounting for Business DecisionsPrerequisites: For non-CBA students only; 2.5 cum GPA; Sophomorestanding (or freshman standing with 14 credit hours of UNL credit andMath 104 with a grade of 'C' or 'Pass' or better).Notes: Letter grade only. Credit towards the degree cannot be earned inboth ACCT200 and ACCT201 and/or ACCT202.Description: This course is designed to introduce financial andmanagerial accounting concepts to students who are not businessmajors but who will use such information in future roles as investors,owners, managers, employees and /or taxpaying citizens. Becauseaccounting is referred to as `the language of business' a primaryobjective of this course is to enable you to understand how accountingmeets the information needs of various users. The course lays afoundation for understanding and use of accounting concepts, skills andjudgments in numerous endeavors, both career and personal.Credit Hours: 3Max credits per semester: 3Max credits per degree: 3Format: LECOffered: ALLPrerequisite for: FINA300; HRTM310

    ACCT201 Introductory Accounting IPrerequisites: Sophomore standing (or Freshman standing with 14 credithours of UNL credit and MATH104 with grade of 'C' or 'Pass' or better);and 2.5 GPA.Notes: ACCT201 provides foundation for advanced courses. ACCT201is 'Letter grade only'. Credit toward the degree cannot be earned in bothACCT200 and either of ACCT201 and/or ACCT202.Description: Fundamentals of accounting, reporting, and analysis tounderstand financial, managerial, and business concepts and practices.Credit Hours: 3Max credits per semester: 3Max credits per degree: 3Format: LECOffered: ALLPrerequisite for: ABUS341, MRKT341; ACCT202; ACCT202H; ACCT301;ACCT308; ACCT309; ACCT313; ACCT841; AECN416; BLAW371;BLAW371H; BLAW372; CIVE476; FINA300; FINA361; FINA361H;HRTM310; MNGT301; MNGT301H; MNGT475, MNGT875; MRKT341H,RAIK341H; SCMA331; SCMA335; SCMA350; SCMA350H

    ACCT201H Honors: Introductory Accounting IPrerequisites: Open only to CBA Honors Academy students in goodstanding or by permission; freshman standing.Description: Fundamentals of accounting, reporting, and analysis tounderstand financial, managerial, and business concepts and practices.Credit Hours: 3Max credits per semester: 3Max credits per degree: 3Format: LECPrerequisite for: ABUS341, MRKT341; ACCT202; ACCT202H; ACCT301;ACCT308; ACCT309; ACCT313; ACCT841; AECN416; BLAW371;BLAW371H; BLAW372; CIVE476; FINA361; FINA361H; MNGT301;MNGT301H; MNGT475, MNGT875; MRKT341H, RAIK341H; SCMA331;SCMA335; SCMA350; SCMA350H

    ACCT202 Introductory Accounting IIPrerequisites: Sophomore standing (or freshman standing with 14 credithours of UNL credit and Math 104 or Math 106 with a grade of 'C' or`Pass' or better); ACCT201 or 201H with grade of `C' or above; and 2.5GPA.Notes: Credit toward the degree cannot be earned in both ACCT200 andeither of ACCT201 and/or ACCT202.Description: Continuation of ACCT201.Credit Hours: 3Max credits per semester: 3Max credits per degree: 3Format: LECOffered: ALLPrerequisite for: ABUS341, MRKT341; ACCT301; ACCT308; ACCT309;ACCT313; ACCT841; AECN416; BLAW371; BLAW371H; BLAW372;CIVE476; FINA300; FINA361; FINA361H; MNGT301; MNGT301H;MNGT475, MNGT875; SCMA331; SCMA335; SCMA350; SCMA350H

    ACCT202H Introductory Accounting IIPrerequisites: Open only to CBA Honors Academy students in goodstanding or by permission. Sophomore standing; ACCT201 or ACCT201Hwith a grade of C or above; and a 2.5 cumulative GPADescription: Continuation of ACCT201H.Credit Hours: 3Max credits per semester: 3Max credits per degree: 3Format: LECPrerequisite for: ABUS341, MRKT341; ACCT301; ACCT308; ACCT309;ACCT313; ACCT841; AECN416; BLAW371; BLAW371H; BLAW372;CIVE476; FINA361; FINA361H; MNGT301; MNGT301H; MNGT475,MNGT875; SCMA331; SCMA335; SCMA350; SCMA350H

    ACCT301 Using Accounting InformationPrerequisites: For non-Accounting majors only; 2.5 GPA, ACCT201 or201H and ACCT202 or202H with a C or better.Notes: Does not provide credit toward an accounting degree oraccounting minor.Description: Designed to introduce non-accounting majors to the basicsof using accounting information. Covers the practical relationshipsbetween business decisions and the financial statements, includingforecasting, investment decisions, and tax effects.Credit Hours: 3Max credits per semester: 3Max credits per degree: 3Format: LECGroups: General Economics and Theory

    ACCT306 Survey of AccountingPrerequisites: Except for the 53-hr requirement, the junior standingprerequisite is waived.Notes: A one-semester course for students above the sophomore levelwho desire a knowledge of the fundamentals of accounting. ACCT306 isnot open to students who have credit in ACCT201 and/or 202.Description: Fundamentals of accounting analysis which are most helpfulin understanding managerial and business concepts and practices.Credit Hours: 4Max credits per semester: 4Max credits per degree: 4Format: LECPrerequisite for: ABUS341, MRKT341; ACCT308; ACCT309; ACCT313;BLAW371; BLAW371H; BLAW372; CIVE476; SCMA331; SCMA335;SCMA350; SCMA350H

  • 2 Accounting (ACCT)

    ACCT308 Managerial AccountingPrerequisites: ACCT201 or 201H, ACCT202 or 202H, or ACCT306,ECON215 or STAT218, SCMA331 and Math 104 or 106/108H; all withgrades of 'C' or above.Description: Internal accounting as a tool to generate information formanagerial planning and control. Conventional and computer problemmaterials are used to develop understanding of operating and capitalbudgets, standard costs, incremental concepts, relevant costs, transferpricing, and responsibility and profit center reports as a means ofanalysis as well as techniques of measurement.Credit Hours: 3Max credits per semester: 3Max credits per degree: 3Format: LEC

    ACCT309 Accounting SystemsPrerequisites: ACCT201 or 201H and ACCT202 or 202H, or ACCT306,and Math 104 or 106/108H; with grades of C or better; or permissionDescription: Examination of accounting system concepts, applications,and the process by which they are analyzed, designed, and implemented.Emphasis on management information and computer applications infinancial accounting, auditing, and management accounting by means ofcase study analysis.Credit Hours: 3Max credits per semester: 3Max credits per degree: 3Format: LEC

    ACCT312 Federal Tax AccountingPrerequisites: Co-requisite: to be taken con-currently with or afterACCT313Description: Federal and state income tax concepts. Includes theoryand historical growth of the fundamentals of the federal tax laws andregulations. Emphasis on the practical application of the tax laws in thepreparation of the tax returns (for wage earners and sole proprietors) andthe need for tax planning.Credit Hours: 3Max credits per semester: 3Max credits per degree: 3Format: LECPrerequisite for: ACCT813, ACCT413; ACCT815; ACCT816; ACCT819

    ACCT313 Intermediate Accounting IPrerequisites: ACCT201 or 201H and ACCT202 or 202H, or ACCT306,and Math 104 or 106/108H; with grades of C or betterDescription: Analysis and interpretation of financial and operatingstatements; net income concepts, statements from incomplete records;theory and practice relating to cash flow; and the investment in tangibleand intangible assets.Credit Hours: 3Max credits per semester: 3Max credits per degree: 3Format: LECPrerequisite for: ACCT312; ACCT314; ACCT355; ACCT407

    ACCT314 Intermediate Accounting IIPrerequisites: ACCT313 with grade of C or better or permissionDescription: Continuation of ACCT313 with emphasis on contemporaryaccounting theory and practice regarding long-term liabilities, corporateequities, and problem areas under study by professional accountingorganizations. Analysis of financial statements and the statements ofcash flow stressed and related to current controversial topics.Credit Hours: 3Max credits per semester: 3Max credits per degree: 3Format: LEC

    ACCT355 Research in AccountingPrerequisites: ACCT313 with a grade of C or betterDescription: Research, analysis, and communication of proposals basedon current issues in accounting, auditing, and taxation via written reportsand presentations.Credit Hours: 3Max credits per semester: 3Max credits per degree: 3Format: LEC

    ACCT398 Special TopicsPrerequisites: Permission of department chair.Description: Topics vary.Credit Hours: 1-3Min credits per semester: 1Max credits per semester: 3Max credits per degree: 3Format: LEC

    ACCT399 Independent StudyPrerequisites: Permission of director of the School of Accountancy.Notes: Open to juniors and seniors concentrating in accounting.Description: Special research project or reading program under thedirection of a staff member in the School.Credit Hours: 1-6Min credits per semester: 1Max credits per semester: 6Max credits per degree: 6Format: IND

    ACCT399H Honors: Independent StudyPrerequisites: Good standing in the University Honors Program or byinvitation, and permission of the supervising faculty member and chair ofthe School of Accountancy.Description: Special research project or reading program under thedirection of a faculty member within the School of AccountancyCredit Hours: 3-6Min credits per semester: 3Max credits per semester: 6Max credits per degree: 6Format: IND

    ACCT401 Fraud Examination and Internal AuditCrosslisted with: ACCT801Prerequisites: ACCT314 and ACCT309 with grade of C or betterDescription: Principles and methodologies of detecting and deterringfraud using accounting, auditing, and investigative skills. Alsointroduces the fundamentals of internal auditing in a changing businessenvironment.Credit Hours: 3Max credits per semester: 3Max credits per degree: 3Format: LEC

  • Accounting (ACCT) 3

    ACCT404 Advanced AccountingCrosslisted with: ACCT804Prerequisites: ACCT314 with grade of C or better or permissionDescription: Special accounting problems relating to the preparation ofcombined and consolidated financial statements for accounting entitieswith branch offices and with subsidiaries, both domestic and foreign;partnership accounting; accounting for foreign currency transactions andtranslations; governmental and not-for-profit accounting.Credit Hours: 3Max credits per semester: 3Max credits per degree: 3Format: LEC

    ACCT407 Ethics and Accountant's Professional ResponsibilityPrerequisites: ACCT313 with grade of "C" or betterDescription: Role of a professional accountant, codes of accountants,ethical decision making, the legal, regulatory and social environment inwhich an accountant makes an ethical decision.Credit Hours: 3Max credits per semester: 3Max credits per degree: 3Format: LEC

    ACCT409 Accounting Information Systems (AIS)Crosslisted with: ACCT809Prerequisites: ACCT309 with a grade of C or betterDescription: Identify, document, evaluate, and suggest improvementsto accounting information systems (AIS). Focus on impact of newtechnology on business transactions in an AIS, and how the informationsystem influences and supports business decisions. Current events in theAIS field.Credit Hours: 3Max credits per semester: 3Max credits per degree: 3Format: LEC

    ACCT410 AuditingCrosslisted with: ACCT810Prerequisites: ACCT309 and 314, both with a grade of C or betterDescription: Duties and responsibilities of auditors, methods ofconducting various kind of audits; audit working papers; the preparationof the audit report; the auditor's certificate; special problems in the auditof different kinds of enterprises.Credit Hours: 3Max credits per semester: 3Max credits per degree: 3Format: LECPrerequisite for: ACCT802; ACCT832

    ACCT413 Corporate Tax AccountingCrosslisted with: ACCT813Prerequisites: ACCT312 or 412/812 with a grade of C or betterDescription: Federal income taxation for corporations. Tax lawsassociated with formation, operation, distribution, redemption, andreorganizations are analyzed.Credit Hours: 3Max credits per semester: 3Max credits per degree: 3Format: LEC

    ACCT499H Honors ThesisPrerequisites: Good standing in the University Honors Program or byinvitation, and permission.Description: Conduct a scholarly research project and write a UniversityHonors Program or undergraduate thesis.Credit Hours: 3-6Min credits per semester: 3Max credits per semester: 6Max credits per degree: 6Format: IND

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