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ACT 310: Financial Statement Analysis
3.00 Credits
Colorado State University-Fort Collins
Fall, Spring. Prerequisite: ACT 220. Credit not allowed for both ACT 310 and ACT 311. For business majors. Analysis of balance sheet and income statement accounts.
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ACT 311: Intermediate Accounting I
3.00 Credits
Colorado State University-Fort Collins
Fall. Prerequisite: ACT 205 with grade of B- or better or ACT 210 with grade of B- or better; ACT 220 with grade of B- or better. Credit not allowed for both ACT 311 and ACT 310. Asset and liability accounting.
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ACT 311 - Intermediate Accounting I
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ACT 312: Intermediate Accounting II
3.00 Credits
Colorado State University-Fort Collins
Fall, Spring.
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ACT 312 - Intermediate Accounting II
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ACT 321: Cost Management
3.00 Credits
Colorado State University-Fort Collins
Fall. Prerequisite: ACT 220. Credit not allowed for both BA 321 and BA 320. Utilizing budgetary and cost accounting information for planning, controlling, and decison-making.
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ACT 321 - Cost Management
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ACT 330: Introduction to Taxation
3.00 Credits
Colorado State University-Fort Collins
Fall, Spring. Prerequisite: ACT 205 or ACT 210. Introduction to U.S. taxation, with emphasis on federal income tax; impact of taxation on business decisions.
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ACT 330 - Introduction to Taxation
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ACT 350: Accounting Information Systems
3.00 Credits
Colorado State University-Fort Collins
Fall, Spring. Prerequisite: ACT 220; ACT 321. Design, administration, and control of accounting information systems; use of accounting systems software.
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ACT 350 - Accounting Information Systems
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ACT 411: Advanced Accounting
3.00 Credits
Colorado State University-Fort Collins
Fall, Spring. Prerequisite: ACT 312. Accounting for branches and subsidiaries, partnerships, and business combinations. Accounting for multinational business transactions.
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ACT 411 - Advanced Accounting
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ACT 421: Management Control Systems
3.00 Credits
Colorado State University-Fort Collins
Spring. Prerequisite: ACT 220. Business transaction cycles. Laws and regulations regarding responsibility for internal control. Performance measurement systems and controllership.
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ACT 421 - Management Control Systems
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ACT 430: Income Tax Accounting
3.00 Credits
Colorado State University-Fort Collins
Fall, Spring. Prerequisite: ACT 330. Basic structure of federal income tax law; impact of taxes on decision making; social security taxes.
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ACT 431: Corporate Taxation
3.00 Credits
Colorado State University-Fort Collins
Fall. Prerequisite: ACT 220 and BA 330. Federal income tax principles pertaining to formation and operation of corporate entities.
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ACT 431 - Corporate Taxation
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