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ACCT - Accounting


2012-2014 Catalog

ACCT - Accounting

ACCT - AccountingTop of Page
Catalog Nbr.Course Title/Course TopicsCredits
ACCT 101Accounting for Nonbusiness Majors3.00
Introduction to the areas of financial accounting and managerial accounting. Basic financial statement preparation and analysis. Uses of accounting information by managers in the decision making process. Not open to students with majors in business. No Pass-Fail.
Typically Offered:
Spring Term Only
ACCT 189Accounting Elective1.00 - 9.00
Transfer credits ONLY from another accredited institution not equivalent to a UW-Superior course.
Typically Offered:
ACCT 200Financial Accounting3.00
Introduction to concepts of reporting financial information of sole proprietorships, partnerships, and corporations to interested parties. Includes discussion of cash, receivables, inventories, plant assets, intangible assets, current and long-term liabilities and investments. Cash flow information is also discussed.
Typically Offered:
Fall and Spring Terms
ACCT 201Managerial Accounting3.00
Discusses basic concepts of costs in developing information for management use in decision making . Topics include CVP analysis, budgeting, cost allocations, and performance measurement.
Prerequisites:
ACCT 200 with a grade of C- or higher.
Typically Offered:
Fall and Spring Terms
ACCT 212Field Studies In Accounting1.00 - 3.00
Pass-Fail only. Provides presently enrolled freshmen and sophomores an opportunity to apply general accounting knowledge to selected accounting projects. Prerequisites: Consent of cooperating instructor and department chair.
Typically Offered:
Fall and Spring Terms
ACCT 288Independent Study in Accounting1.00 - 3.00
Pass-Fail only. Concentrated study of various accounting problems. Course may be repeated. Students can earn a maximum of 12 credits. Credits earned cannot be used to satisfy requirements for the accounting major. Consent of cooperating instructor and department chair.
Typically Offered:
Fall and Spring Terms
ACCT 289Accounting Elective1.00 - 9.00
Transfer credits ONLY from another accredited institution not equivalent to a UW-Superior course.
Typically Offered:
ACCT 301Study Abroad0.00 - 6.00
Field trips designed by department faculty to give students direct experience in foreign countries. Each program includes preparatory reading, orientation meetings, a faculty-supervised study tour, and a detailed written evaluation of learning situations associated with the course. With consent of the relevant program and content adaptation, programs provided by other agencies can be considered for this credit. Students must obtain approval for taking these courses prior to participation. Otherwise the course may not count. For specific degree requirements consult your advisor. Course can be repeated only if the content is different. Consent of cooperating instructor and department chair.
Typically Offered:
Fall and Spring Terms
ACCT 351Accounting for Not-For-Profit Entities3.00
Accounting theory and practice applicable to governmental units, hospitals, universities, and other not-for-profit organizations.
Prerequisites:
Admitted to DBE.
Typically Offered:
Fall Term Only
ACCT 352Intermediate Accounting I3.00
First in a two-course sequence providing in-depth study of accounting theory and practice. Topics include financial statements, present value techniques, current assets, current liabilities, long-term assets.
Prerequisites:
Admitted to DBE.
Typically Offered:
Fall Term Only
ACCT 353Intermediate Accounting II3.00
Continuation of ACCT 352. Includes long-term liabilities, stockholders' equity, earnings per share, deferred income taxes, pensions, leases, accounting changes, and the statement of cash flows.
Prerequisites:
Admitted to DBE.
Typically Offered:
Spring Term Only
ACCT 355Cost Accounting3.00
In-depth study of concepts and techniques related to cost accumulation and reporting, cost control, and profit planning. Also covers the relationship of cost accounting to decision making.
Prerequisites:
Admitted to DBE.
Typically Offered:
Fall Term Only
ACCT 357Accounting Information Systems3.00
Examination of how accounting information of an organization is gathered, processed, stored, and distributed.
Prerequisites:
Admitted to DBE.
Typically Offered:
Spring Term Only
ACCT 359Advanced Topics in Financial Accounting3.00
Examination of the accounting practices of complex revenue recognition issues, interest capitalization, asset retirement obligations, loan impairments, troubled debt restructuring, complex compensation issues, foreign currency transactions, derivative instruments, and hedging transactions.
Prerequisites:
Admitted to DBE.
Typically Offered:
Spring Term Only
ACCT 389Accounting Elective1.00 - 9.00
Transfer credits ONLY from another accredited institution not equivalent to a UW-Superior course.
Typically Offered:
ACCT 400Accounting Internship2.00 - 7.00
Pass-Fail only. Opportunity for students to earn academic credit by extending classroom learning to real-world settings. Students obtain the cooperation of an employer and prepare a learning contract. Course may be repeated. Students can earn a maximum of 14 credits. Credits earned cannot be used to satisfy requirements for the accounting major.
Prerequisites:
Admitted to DBE and consent of coopering instructor and department chair.
Typically Offered:
Fall, Spring, and Summer Terms
ACCT 412Field Studies in Accounting1.00 - 3.00
Provides non-traditional adult learners with some academic and/or broad business experiences and presently enrolled juniors and seniors an opportunity to apply general business knowledge to selected business projects. Pass-Fail only.
Prerequisites:
Admitted to DBE and consent of coopering instructor and department chair.
Typically Offered:
Fall and Spring Terms
ACCT 460Fundamentals of Taxation3.00
Comprehensive study of income tax concepts, regulations, and tax-planning principles as they relate to individuals and business.
Prerequisites:
Admitted to DBE.
Typically Offered:
Fall Term Only
ACCT 461Advanced Topics In Taxation3.00
Taxation of corporations, partnerships, estates, trusts, and gift taxation.
Prerequisites:
Admitted to DBE or consent of cooperating instructor and department chair.
Typically Offered:
Spring Term Only
ACCT 462Advanced Accounting3.00
Applications of accounting theory to business combinations, partnerships, multinational companies, and other miscellaneous topics.
Prerequisites:
Admitted to DBE.
Typically Offered:
Spring Term Only
ACCT 464Auditing Principles3.00
Introduction to professional auditing and the study of audit examinations which precede the attestation of the fairness of financial statements.
Prerequisites:
Admitted to DBE.
Typically Offered:
Fall Term Only
ACCT 465Fraud Examination and Investigation3.00
A study of a variety of topics dealing with fraud and forensic accounting. Examines the nature of fraud, management fraud, fraud prevention, detection, investigation, and legal follow-up. Case studies and research methods are utilized.
Prerequisites:
Admitted to DBE or non-DBE majors are required to be at Junior status (obtain drop/add form from a DBE-authorized representative, Erlanson Hall, Room 301).
Typically Offered:
Spring Term Only
ACCT 466Senior Project in Accounting2.00
Capstone course which integrates the various areas of accounting related to a business and includes a senior experience component.
Prerequisites:
Admitted to DBE.
Typically Offered:
Spring Term Only
ACCT 467Tax Research1.00
Introduction to the techniques required to research tax issues. Concurrent enrollment in, or prior completion of ACCT 460 is required to take this course.
Prerequisites:
Admitted to DBE.
Typically Offered:
Fall Term Only
ACCT 488Independent Study in Accounting1.00 - 9.00
Topics course. Concentrated study of Peachtree, QuickBooks, or International Accounting. Course may be repeated.
Prerequisites:
Admitted to DBE and consent of consent of cooperating instructor.
Typically Offered:
Summer Only
ACCT 489Accounting Elective1.00 - 9.00
Transfer credits ONLY from another accredited institution not equivalent to a UW-Superior course.
Typically Offered:

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