Accounting (ACCT)

ACCT 102. Fundamentals of Accounting. 3 Credits.

Introduces financial statements and other accounting information to make personal and business decisions. Not available to majors and accounting minors in the College of Business Administration. Student may not have previously passed or be concurrently enrolled in ACCT 201.

ACCT 194. Individual Study. 1-3 Credits.

ACCT 196. Field Experience. 1-15 Credits.

ACCT 199. Special Topics. 1-5 Credits.

ACCT 200. Elements of Accounting I. 3 Credits.

Study of the basic concepts of accounting applied to businesses, and the use of accounting information as a basis for decision-making. The focus is on operating activities of companies. Prereq: Sophomore standing. Coreq: MIS 116.

ACCT 201. Elements of Accounting II. 3 Credits.

Study of the basic concepts of accounting applied to businesses, and the use of accounting information as a basis for decision-making. The focus is on the investing and financing activities of a company. Prereq: Sophomore standing, ACCT 200.

ACCT 291. Seminar. 1-3 Credits.

ACCT 292. Study Abroad. 1-15 Credits.

ACCT 294. Individual Study. 1-3 Credits.

ACCT 299. Special Topics. 1-5 Credits.

ACCT 311. Intermediate Accounting I. 4 Credits.

Intensive study of accounting theories, corporate accounting problems, financial statements and disclosures, problems in income determination, and other evolving issues in accounting. Prereq: ACCT 201. Restricted to College of Business professional major or minor and a 2.50 minimum NDSU grade point average.

ACCT 312. Intermediate Accounting II. 4 Credits.

Intensive study of accounting theories, corporate accounting problems, financial statements and disclosures, problems in income determination, and other evolving issues in accounting. Prereq: ACCT 311 with a grade of C or better. Restricted to College of Business professional major or minor, Jr or Sr classification, and a 2.50 minimum NDSU grade point average.

ACCT 318. Taxation in Management Decisions. 3 Credits.

Study of the fundamental concepts of tax implications that result from common business transactions. Prereq: ACCT 102 or ACCT 201. Cross-listed with BUSN 318. Restricted to College of Business professional major or minor, Jr or Sr classification, and a 2.50 minimum NDSU grade point average.

ACCT 320. Cost Management Systems. 3 Credits.

Study of cost management methods used to assign costs, and plan and evaluate business activities. Prereq: ACCT 201. Restricted to College of Business professional major or minor, Jr or Sr classification, and a 2.50 minimum NDSU grade point average.

ACCT 342. Fundamentals of Financial Planning. 3 Credits.

Introduction to the concepts of personal financial planning: investing, budgeting, insurance, taxes, retirement and estate planning. Prereq: ACCT 201. Restricted to College of Business professional major or minor, Jr or Sr classification, and a 2.50 minimum NDSU grade point average.

ACCT 379. Study Tour Abroad. 1-6 Credits.

Restricted to College of Business professional major or minor, Jr or Sr classification, and a 2.50 minimum NDSU grade point average.

ACCT 391. Seminar. 1-3 Credits.

Restricted to College of Business professional major or minor, Jr or Sr classification, and a 2.50 minimum NDSU grade point average.

ACCT 392. Study Abroad. 1-15 Credits.

Restricted to College of Business professional major or minor, Jr or Sr classification, and a 2.50 minimum NDSU grade point average.

ACCT 394. Individual Study. 1-5 Credits.

Restricted to College of Business professional major or minor, Jr or Sr classification, and a 2.50 minimum NDSU grade point average.

ACCT 397. Fe/Coop Ed/Internship. 1-4 Credits.

ACCT 399. Special Topics. 1-5 Credits.

Restricted to College of Business professional major or minor, Jr or Sr classification, and a 2.50 minimum NDSU grade point average.

ACCT 410. Fraud Examination. 3 Credits.

Study of the pervasiveness and causes of fraud in society; examination of methods of fraud detection and prevention, and on the investigation of financial statement fraud. Prereq: ACCT 201. Restricted to College of Business professional major or minor, Jr or Sr classification, and a 2.50 minimum NDSU grade point average. {Also offered for graduate credit - see ACCT 610.}.

ACCT 411. Advanced Fraud Examination. 3 Credits.

Advanced application of fraud examination principles that encompass the investigation and prevention of fraudulent financial transactions. Coursework is focused on the analysis of fraudulent financial statements and fieldwork involving actual organizations. Prereq: ACCT 410. Restricted to College of Business professional major or minor, Jr or Sr classification, and a 2.50 minimum NDSU grade point average. {Also offered for graduate credit - see ACCT 611.}.

ACCT 412. Computer Crime, Forensics, and Investigation. 3 Credits.

Introduction to the technical and legal aspects of obtaining and analyzing digital information for use as evidence in civil, criminal, or administrative cases. Prereq: MIS 320 and ACCT 410 or MIS 376 or CSCI 372 and students must be College of Business students who have been admitted to the professional program and have a cumulative GPA of 2.5 or higher. Cross-listed with MIS.

ACCT 413. Accounting Internship. 3 Credits.

Supervised professional experience in a non-paid position. May be repeated.

ACCT 415. Advanced Accounting. 3 Credits.

Study of advanced topics including consolidated statements, international operations, and derivative financial instruments. Prereq: ACCT 312 with a grade of C or better. Restricted to College of Business professional major or minor, Jr or Sr classification, and a 2.50 minimum NDSU grade point average. {Also offered for graduate credit - see ACCT 615.}.

ACCT 418. Tax Accounting I. 3 Credits.

Study of the theory and principles related to the determination of taxable income and computation of federal income taxes for individuals. Prereq: A grade of C or better in ACCT 311. Restricted to College of Business professional major or minor, Jr or Sr classification, and a 2.50 minimum NDSU grade point average. {Also offered for graduate credit - see ACCT 618.}.

ACCT 419. Tax Accounting II. 3 Credits.

Study of the theory and principles related to the determination of taxable income and computation of federal income taxes for partnerships, corporations, trusts and estates, and other specialized tax issues. Prereq: ACCT 418. Restricted to College of Business professional major or minor, Jr or Sr classification, and a 2.50 minimum NDSU grade point average.{Also offered for graduate credit - see ACCT 619.}.

ACCT 420. Accounting Information Systems. 3 Credits.

Study of conceptual and practical aspects of accounting information systems with a focus on business processes. Practical application includes use of software in a lab setting. Prereq: ACCT 311 with a grade of C or better and MIS 320. Restricted to College of Business professional major or minor, Jr or Sr classification, and a 2.50 minimum NDSU grade point average. {Also offered for graduate credit - see ACCT 620.}.

ACCT 421. Auditing I. 3 Credits.

Study of audit principles and practices including evidence gathering, internal controls, sampling and testing, report writing, ethics and legal liabilities. Prereq: ACCT 311 with a grade of C or better . Restricted to College of Business professional major or minor, Jr or Sr classification, and a 2.50 minimum NDSU grade point average.{Also offered for graduate credit - see ACCT 621.}.

ACCT 425. Government and Not-For-Profit Accounting. 3 Credits.

Study of accounting standards and procedures applicable to government and not-for-profit institutions. Prereq: ACCT 311 with a grade of C or better. Restricted to College of Business professional major or minor, Jr or Sr classification, and a 2.50 minimum NDSU grade point average. {Also offered for graduate credit - see ACCT 625.}.

ACCT 430. Tax Practice & Research. 3 Credits.

Study of the fundamental concepts of tax practice and tax research methods. Prereq: ACCT 418. Restricted to College of Business professional major or minor, Jr or Sr classification, and a 2.50 minimum NDSU grade point average.

ACCT 440. Management Control Systems. 3 Credits.

Study of the role of cost management analysts in the design, implementation, and use of management control systems. Prereq: ACCT 320. Restricted to College of Business professional major or minor, Jr or Sr classification, and a 2.50 minimum NDSU grade point average. {Also offered for graduate credit - see ACCT 640.}.

ACCT 491. Seminar. 1-5 Credits.

Restricted to College of Business professional major or minor, Jr or Sr classification, and a 2.50 minimum NDSU grade point average.

ACCT 492. Study Abroad. 1-15 Credits.

Restricted to College of Business professional major or minor, Jr or Sr classification, and a 2.50 minimum NDSU grade point average.

ACCT 494. Individual Study. 1-5 Credits.

Restricted to College of Business professional major or minor, Jr or Sr classification, and a 2.50 minimum NDSU grade point average.

ACCT 496. Field Experience. 1-15 Credits.

Restricted to College of Business professional major or minor, Jr or Sr classification, and a 2.50 minimum NDSU grade point average.

ACCT 499. Special Topics. 1-5 Credits.

Restricted to College of Business professional major or minor, Jr or Sr classification, and a 2.50 minimum NDSU grade point average.

ACCT 595. Field Experience. 1-15 Credits.

ACCT 596. Special Topics. 1-5 Credits.

ACCT 610. Fraud Examination. 3 Credits.

Study of the pervasiveness and causes of fraud in society; examination of methods of fraud detection and prevention, and on the investigation of financial statement fraud. {Also offered for undergraduate credit - see ACCT 410.}.

ACCT 611. Advanced Fraud Examination. 3 Credits.

Advanced application of fraud examination principles that encompass the investigation and prevention of fraudulent financial transactions. Coursework is focused on the analysis of fraudulent financial statements and fieldwork involving actual organizations. {Also offered for undergraduate credit - see ACCT 411.}.

ACCT 615. Advanced Accounting. 3 Credits.

Study of advanced topics including consolidated statements, international operations, and derivative financial instruments. {Also offered for undergraduate credit - see ACCT 415.}.

ACCT 618. Tax Accounting I. 3 Credits.

Study of the theory and principles related to the determination of taxable income and computation of federal income taxes for individuals. Students will prepare manual and computerized tax returns. {Also offered for undergraduate credit - see ACCT 418.}.

ACCT 619. Tax Accounting II. 3 Credits.

Study of the theory and principles related to the determination of taxable income and computation of federal income taxes for partnerships, corporations, trusts and estates, and other specialized tax issues. Prereq: ACCT 618. {Also offered for undergraduate credit - see ACCT 419.}.

ACCT 620. Accounting Information Systems. 3 Credits.

Study of conceptual and practical aspects of accounting information systems with a focus on business processes. Practical application includes use of software in a lab setting. {Also offered for graduate credit - see ACCT 420 .}.

ACCT 621. Auditing I. 3 Credits.

Study of audit principles and practices including evidence gathering, internal controls, sampling and testing, report writing, ethics and legal liabilities. {Also offered for undergraduate credit - see ACCT 421.}.

ACCT 625. Government and Not-for-Profit Accounting. 3 Credits.

Study of accounting standards and procedures applicable to government and not-for-profit institutions. {Also offered for undergraduate credit - see ACCT 425.}.

ACCT 640. Management Control Systems. 3 Credits.

Study of the role of cost management analysts in the design, implementation, and use of management control systems. {Also offered for undergraduate credit - see ACCT 440.}.

ACCT 695. Field Experience. 1-15 Credits.

ACCT 700. Accounting for Decision Making. 3 Credits.

Acct 700 is a graduate course for students who do not have an undergraduate business degree. The course examines the basics of what accounting information is, how it is developed, how it is used, and what it means.

ACCT 701. Financial Reporting I. 3 Credits.

In this class students will engage in an intensive study of corporate accounting problems, financial statements and disclosures, and other evolving issues in accounting. The emphasis is on the assets section of the balance sheet. Prereq: ACCT 700.

ACCT 702. Financial Reporting II. 3 Credits.

In this class students will engage in an intensive study of accounting theories, corporate accounting problems, financial statements and disclosures, problems in income determination and other evolving issues in accounting. The emphasis is on the liabilities and stockholders' equity section of the balance sheet and special accounting issues such as revenue recognition and leasing. Prereq: ACCT 701.

ACCT 720. Strategic Cost Management. 3 Credits.

Study of the role of cost management methods in aiding managers in all of their planning, controlling and evaluating activities; focus on the role of managerial accounting information for decision-making throughout organizational activities.

ACCT 722. Auditing II. 3 Credits.

Advanced application of audit principles in organizational situations through case studies and the investigation of current issues in auditing. Prereq: ACCT 621 and approval of the MAcc Program Director.

ACCT 725. International Financial Reporting Standards. 3 Credits.

Introduces the conceptual framework of International Financial Reporting Standards (IFRS) and compares the differences in accounting standards between U.S. GAAP and IFRS. Available to accounting major graduate students with intermediate accounting background.

ACCT 730. Legal Aspects of Business. 3 Credits.

This course will study law related to business in the areas of agency, accountant legal liability, business organizations, contracts, debtor-creditor relationships, government regulations of business transactions, real property, sales, and the Uniform Commercial Code.

ACCT 735. Applied Professional Research. 3 Credits.

This course will emphasize substantive accounting questions and issues that arise in practice. Professional research methods will be used to solve cases addressing these questions. Teamwork, communication skills, and analytical skills required of contemporary accounting practitioners will be developed.

ACCT 750. Accounting Theory. 3 Credits.

This course will examine the conceptual underpinnings of accounting, the development of those concepts, and accounting issues as related to contemporary financial reporting.

ACCT 755. Financial Statement Analysis. 3 Credits.

This course is the study of conceptual and practical aspects of the financial information in corporate annual reports. The course focuses on the interpretation and critical evaluation of financial information, rather than the mechanics of preparing financial reports.

ACCT 793. Individual Study/Tutorial. 1-5 Credits.

ACCT 795. Field Experience. 1-15 Credits.

ACCT 796. Special Topics. 1-5 Credits.