ACCT Courses

ACCT 2010 - Financial Accounting Principles - 3 credits

Survey of uses of accounting information by investors and creditors for decision making. Emphasis on basic accounting principles used to prepare, analyze, and interpret financial statements.

Prerequisite/Restriction: STAT 1040 or MATH 1030 or MATH 1050 (MATH 1050 or equivalent is required for Huntsman School of Business majors); and GPA of 2.5 or higher.

Semester(s) Traditionally Offered: Fall, Spring, Summer

ACCT 2020 - Managerial Accounting Principles - 3 credits

Survey of uses of accounting information by managers for decision making, including planning, budgeting, and controlling operations. Emphasizes accumulation, analysis, and control of product and service costs.

Prerequisite/Restriction: ACCT 2010

Semester(s) Traditionally Offered: Fall, Spring, Summer

ACCT 3110 - Intermediate Financial Accounting and Reporting I - 3 credits

Study of accounting principles, theory, and practice relating to financial reporting of assets.

Prerequisite/Restriction: Cumulative GPA of 3.0 or higher; grade of B or better in ACCT 2010; ACCT 2020; MIS 2100; successful completion of the accounting entrance exam (www.huntsman.usu.edu/acct/); admittance to a USU major; and completion of at least 40 credits.

Semester(s) Traditionally Offered: Fall, Spring, Summer

ACCT 3120 - Intermediate Financial Accounting and Reporting II - 3 credits

Study of accounting principles, theory, and practice relating to liabilities, equities, and other contemporary issues.

Prerequisite/Restriction: ACCT 3110; admittance to a USU major; cumulative GPA of 2.67 or higher; and completion of at least 40 credits.

Semester(s) Traditionally Offered: Fall, Spring, Summer

ACCT 3310 - Strategic Cost Management - 3 credits

Contemporary theory and applications in the accumulation, analysis, and interpretation of accounting information for internal decision-making and control.

Prerequisite/Restriction: Cumulative GPA of 3.0 or higher; grade of B or better in ACCT 2010; ACCT 2020; MIS 2100; successful completion of the accounting entrance exam (www.huntsman.usu.edu/acct/); admittance to a USU major; and completion of at least 40 credits.

Semester(s) Traditionally Offered: Fall, Spring, Summer

ACCT 3410 - Income Taxation I - 3 credits

Emphasis on Federal income taxation of individiuals. Introduction to tax research methods and taxation of corporations and partnerships.

Prerequisite/Restriction: Admittance to a USU major; cumulative GPA of 2.67 or higher; and completion of at least 40 credits.

Semester(s) Traditionally Offered: Fall, Spring, Summer

ACCT 4200 - Advanced Accounting - 3 credits

Study of accounting principles and theory relating to business combinations, nonprofit organizations, and governmental accounting.

Prerequisite/Restriction: ACCT 3120; admittance to a USU major; cumulative GPA of 2.67 or higher; and completion of at least 40 credits.

Semester(s) Traditionally Offered: Fall, Spring, Summer

ACCT 4300 - Accounting Internship - 3 credits

Provides accounting internship experience in a career-related position approved by the School of Accountancy and the Cooperative Education Office.

Cross-listed as: ACCT 6300.

Semester(s) Traditionally Offered: Fall, Spring, Summer

ACCT 4410 - Income Taxation II - 3 credits

Federal income taxation of partnerships, corporations, S-corporations, estates and trusts, and gifts.

Prerequisite/Restriction: ACCT 3410; admittance to a USU major; cumulative GPA of 2.67 or higher; and completion of at least 40 credits.

Semester(s) Traditionally Offered: Fall, Spring, Summer

ACCT 4500 - Accounting Information Systems - 3 credits

Theoretical concepts underlying the accounting system’s computerized support of business processes. Topics include accounting systems development, controls, security, and audit.

Prerequisite/Restriction: ACCT 3110; admittance to a USU major; cumulative GPA of 2.67 or higher; and completion of at least 40 credits.

Semester(s) Traditionally Offered: Fall, Spring

ACCT 4510 - Auditing Principles and Techniques - 3 credits

Fundamental principles and techniques of auditing and reporting of audits presented in the context of the audit logic sequence. Integrative applications emphasizing audits of organizational resources, processes, and systems. Also addresses ethics, legal environment, auditing standards, and fraud.

Prerequisite/Restriction: ACCT 3110; admittance to a USU major; cumulative GPA of 2.67 or higher; and completion of at least 40 credits.

Semester(s) Traditionally Offered: Fall, Spring, Summer

ACCT 4700 - Seminar in Accounting - 3 credits

Special topics in accounting, including workshops, readings, and pilot course offerings.

Cross-listed as: ACCT 6700.

Semester(s) Traditionally Offered: Summer

ACCT 4900 - Independent Research and Readings - 1-3 credits

Selected reading and research individually assigned, handled, and directed. Problems of mutual interest to students and the instructor are investigated and reported.

Prerequisite/Restriction: Permission of department.

Repeatable for credit.

Semester(s) Traditionally Offered: Fall, Spring, Summer

ACCT 4950 - Senior Honors Thesis/Project - 3 credits

Creative project that will then be written up, and presented, as a Senior Thesis as required for an Honors Plan.

Semester(s) Traditionally Offered: Spring

ACCT 5480 - Case Studies in Taxation - 3 credits

Contemporary case studies in taxation researched, analyzed, documented, and communicated in a team setting.

Prerequisite/Restriction: Permission of instructor.

Cross-listed as: ACCT 6480.

Semester(s) Traditionally Offered: Fall

ACCT 6010 - Financial and Managerial Accounting - 3 credits

Introduction to financial and managerial accounting at the graduate level.

Prerequisite/Restriction: Admission to a Huntsman School of Business graduate program.

Semester(s) Traditionally Offered: Summer

ACCT 6200 - Advanced Topics in Financial Reporting - 3 credits

Study of accounting principles and theory related to advanced consolidations, multinational accounting, segment reporting, SEC reporting, partnerships, and financial distress.

Prerequisite/Restriction: ACCT 3120, ACCT 4200.

Semester(s) Traditionally Offered: Fall, Summer

ACCT 6250 - International Accounting and Financial Reporting - 3 credits

Explores international accounting issues, including the standard-setting process, the conceptual framework, the regulatory interface, international auditing standards, and a comparison of U.S. and international accounting standards.

Prerequisite/Restriction: ACCT 4200.

Semester(s) Traditionally Offered: Spring

ACCT 6300 - Accounting Internship - 3 credits

Provides accounting internship experience in a career-related position approved by the School of Accountancy and the Cooperative Education Office.

Cross-listed as: ACCT 4300.

Semester(s) Traditionally Offered: Fall, Spring, Summer

ACCT 6310 - Cost Management Systems to Support World-Class Operations - 3 credits

Examination of appropriate cost management systems and performance measures to support decision making in world-class business operations. Cases, projects, simulations, and field studies to reinforce concepts.

Prerequisite/Restriction: ACCT 3310.

Semester(s) Traditionally Offered: Spring

ACCT 6350 - Accounting for Management Decision Making - 3 credits

Action-oriented case studies to demonstrate management accounting techniques to achieve profit goals and business strategies in a variety of organizations. International accounting and ethical issues are addressed.

Prerequisite/Restriction: ACCT 2010 and ACCT 2020, or ACCT 6010.

Semester(s) Traditionally Offered: Fall, Spring, Summer

ACCT 6410 - Tax Research and Procedures - 3 credits

Methods of researching tax problems, case studies in tax administration, civil procedures and penalties, professional responsibility, and tax ethics for the tax practitioner.

Prerequisite/Restriction: ACCT 3410 and ACCT 4410.

Semester(s) Traditionally Offered: Fall, Summer

ACCT 6420 - Taxation of Corporations and Shareholders - 3 credits

Concepts and principles governing the taxation of corporations and shareholders. Effect of taxes on corporation formation, capital structure, distributions, liquidations, and reorganizations.

Prerequisite/Restriction: ACCT 3410 and ACCT 4410.

Semester(s) Traditionally Offered: Summer

ACCT 6440 - Taxation of Partnerships, Estates, and Trusts - 3 credits

Concepts and principles governing the taxation of partnerships and partners and estates, trusts, and beneficiaries. Uses of partnerships and trusts in tax planning.

Prerequisite/Restriction: ACCT 3410 and ACCT 4410.

Semester(s) Traditionally Offered: Fall

ACCT 6460 - Tax Topics - 3 credits

Topics of current interest to tax professionals.

Prerequisite/Restriction: ACCT 3410 and ACCT 4410.

Semester(s) Traditionally Offered: Summer

ACCT 6480 - Case Studies in Taxation - 3 credits

Contemporary case studies in taxation researched, analyzed, documented, and communicated in a team setting.

Prerequisite/Restriction: Permission of instructor.

Cross-listed as: ACCT 5480.

Semester(s) Traditionally Offered: Fall

ACCT 6500 - Advanced Accounting Information Systems - 3 credits

Study of contemporary issues in accounting information systems, including emerging information technologies for supporting enterprise decision making.

Prerequisite/Restriction: ACCT 4500.

Semester(s) Traditionally Offered: Spring

ACCT 6510 - Financial Auditing - 3 credits

Application of generally accepted auditing standards to accounting systems. Some study of auditing theory and current issues, and an introduction to statistical auditing.

Prerequisite/Restriction: ACCT 4510.

Semester(s) Traditionally Offered: Fall, Spring

ACCT 6540 - Fraud Examination and Forensic Accounting - 3 credits

Study of forensic accounting. Topics covered include types of fraud, recognition of red flags, and fraud investigation techniques. Also includes practice with computer-aided fraud detection, interrogation techniques, and case studies.

Semester(s) Traditionally Offered: Fall

ACCT 6600 - Information Systems Auditing and Control - 3 credits

Study of information systems auditing methodologies, including risk assessment, systems controls, and the use of computer-assisted audit techniques.

Semester(s) Traditionally Offered: Fall

ACCT 6610 - Accounting Theory and Research - 3 credits

Analytical approach to understanding the financial reporting environment. Integration of accounting theory and practical research methodology in the resolution of financial reporting problems.

Prerequisite/Restriction: ACCT 3120 (may be taken concurrently).

Semester(s) Traditionally Offered: Spring, Summer

ACCT 6620 - Financial Statement Analysis and Valuation - 3 credits

Students analyze financial data, translate that information into forecasts of financial statements, and use valuation models to arrive at a fundamental value for a business. Includes discussions of trading strategies, market efficiency, and other issues in capital markets.

Semester(s) Traditionally Offered: Fall

ACCT 6700

Seminar in Accounting - 3 credits

Special topics in accounting, including workshops, readings, and pilot course offerings.

Cross-listed as: ACCT 4700.

Semester(s) Traditionally Offered: Summer

ACCT 6800 - Accounting Communications and Professional Conduct - 3 credits

Study of written and oral communication skills appropriate for the accounting profession. Covers interpersonal skills and professional conduct, including ethical conduct, in various business settings.

Semester(s) Traditionally Offered: Spring

ACCT 6900 - Independent Reading and Research - 1-3 credits

Independent work in accounting areas: theory, auditing, taxation, and other related areas.

Prerequisite/Restriction: Permission of department.

Repeatable for credit.

Semester(s) Traditionally Offered: Fall, Spring, Summer

ACCT 6960 - Professional Paper - 1-3 credits

A paper of professional quality prepared by the student. Designed to demonstrate the ability to complete a major business-related project and to effectively present the results.

Prerequisite/Restriction: Permission of department.

Semester(s) Traditionally Offered: Fall, Spring, Summer

ACCT 6990 - Continuing Graduate Advisement - 1-3 credits

Continuing enrollment at the University required after completing coursework.

Prerequisite/Restriction: Permission of department.

Repeatable for credit.

Pass/Fail only.

Semester(s) Traditionally Offered: Fall, Spring, Summer