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ACCT 2000: Financial Accounting
3.00 Credits
Northwestern State University of Louisiana
Introduction to financial accounting for business entities. Analysis of business transactions; recording and reporting principles; income measurement and asset valuation for financial reporting. Prerequisite:Mathematics 1020 and English 1010.
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ACCT 2010: Managerial Accounting
3.00 Credits
Northwestern State University of Louisiana
Cost accounting principles and systems, planning, budgeting, and control systems; analytical uses of accounting information for decision making. Not available as an elective for accounting majors. Prerequisite: 2000.
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ACCT 2020: Principles of Personal Income Tax
3.00 Credits
Northwestern State University of Louisiana
Aprocedure oriented course designed to enable an individual to determine their tax liability. Does not meet requirements for the Bachelor of Science degree in Accounting.
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ACCT 3050: Governmentalaccounting
3.00 Credits
Northwestern State University of Louisiana
Accounting theory and practice applied to governmental units, state operated schools and colleges; classification and use of funds; fiscal procedures; budgetary control; financial statements; reports. Prerequisite: 2010.
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ACCT 3060: Income Taxes
3.00 Credits
Northwestern State University of Louisiana
Federal income taxation: emphasis is on accounting and taxation concepts as they relate to individuals. This course provides the foundation for further study, either through research or formal study. Prerequisite 2000 and 2010.
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ACCT 3060 - Income Taxes
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ACCT 3080: Costaccounting
3.00 Credits
Northwestern State University of Louisiana
Cost control of industries; job order and process cost systems. Prerequisite: 2000 and 2010.
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ACCT 3100: Natural Resources Accounting And Taxation
3.00 Credits
Northwestern State University of Louisiana
Terminology; lease agreements; production activities; revenue, operating cost, and reporting problems; natural resources rights and conveyances of natural resources properties, and sharing arrangements. Prerequisite: 3060.
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ACCT 3100 - Natural Resources Accounting And Taxation
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ACCT 3180: Intermediate Accounting I
3.00 Credits
Northwestern State University of Louisiana
In-depth study of financial accounting theory and problems, with emphasis on asset valuation on the balance sheet. Prerequisite: 2000 and 2010.
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ACCT 3190: Intermediate Accounting II
3.00 Credits
Northwestern State University of Louisiana
A continuation of 3180 with special emphasis on liabilities, stockholders equity, and introduction to the income statement. Prerequisite: 3180.
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ACCT 3200: Intermediate Accounting III
3.00 Credits
Northwestern State University of Louisiana
An intensive study of the theory and methods of accounting and reporting for such topics as pensions, leases, cash flows, analysis of errors and changes, full disclosure, and ethical considerations. Prerequisite: 3180.
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ACCT 3200 - Intermediate Accounting III
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