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ACCT 202: Introduction to Managerial Accounting
3.00 Credits
University of Colorado Colorado Springs
3 Credits Preparation of the statement of cash flows, basic financial statement analysis, the analysis of product, service and period costs, and the role of accounting in the planning and control of business enterprises Emphasis on management decision making uses of accounting information. Includes the use of spreadsheets. Prerequisites: ACCT 201
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ACCT 202 - Introduction to Managerial Accounting
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ACCT 301: Intermediate Accounting I
3.00 Credits
University of Colorado Colorado Springs
3 Credits A comprehensive analysis of the practice of financial accounting and reporting by public corporations to investors, creditors and other users Includes analysis of standards setting, accounting theory and generally accepted accounting principles Emphasis is on the purpose of financial statements with a focus on income determination and asset valuation. Includes the use of spreadsheets. Prerequisites: Computer literacy; ACCT 202 or ACCT 550 or ACCT 600; junior or senior standing or COB Undergraduate Director permission
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ACCT 301 - Intermediate Accounting I
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ACCT 302: Intermediate Accounting II
3.00 Credits
University of Colorado Colorado Springs
3 Credits A continuation of ACCT 301 with focus on liabilities, equity, and special areas, including cash flow statements, leases, pensions, income taxes, earnings per share and changing prices. Includes the use of spreadsheets. Prerequisites: ACCT 301 Junior or senior standing or COB Undergraduate Director permission
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ACCT 302 - Intermediate Accounting II
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ACCT 311: Cost Accounting
3.00 Credits
University of Colorado Colorado Springs
3 Credits Cost analysis for purposes of control and decision making Analysis of cost behavior, role of accounting in planning and control, and managerial uses of cost Accounting data. Includes use of spreadsheets Topics of current interest will be discussed, including activity-based costing Includes the use of spreadsheets. Prerequisites: Junior Standing ACCT 202 or ACCT 550 or ACCT 600
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ACCT 311 - Cost Accounting
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ACCT 401: Advanced Financial Accounting
3.00 Credits
University of Colorado Colorado Springs
3 Credits Advanced financial accounting provides an in-depth analysis into the theory and practices of accounting for business combinations, consolidated financial statements, international operations and partnerships. Prerequisites: ACCT 301 and ACCT 302. Completion of all skills courses Junior or senior standing or COB Undergraduate Director permission
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ACCT 401 - Advanced Financial Accounting
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ACCT 402: Financial Accounting Theory
3.00 Credits
University of Colorado Colorado Springs
3 Credits In-depth analysis of contemporary accounting issues and problems, the development of accounting thought and principles, and critical review of generally accepted accounting principles. Prerequisites: ACCT 301. May be taken concurrently with ACCT 302 Completion of all skills courses Junior or senior standing or COB Undergraduate Director permission
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ACCT 402 - Financial Accounting Theory
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ACCT 411: Managerial Accounting Issues
3.00 Credits
University of Colorado Colorado Springs
3 Credits Critical analysis of advanced topics in managerial accounting Uses cases and readings from the current managerial accounting literature to focus on issues of concern to managers. Prerequisites: ACCT 311. Completion of all skills courses Junior or senior standing or COB Undergraduate Director permission
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ACCT 411 - Managerial Accounting Issues
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ACCT 421: Individual Income Tax
3.00 Credits
University of Colorado Colorado Springs
3 Credits Analysis of basic concepts of federal income taxes such as income, exclusions, deductions, passive losses, and property transactions Concepts will be applied to actual situations by the use of a computer-generated tax return package Focus is on individual considerations and planning. Prerequisites: ACCT 201 and ACCT 202. Completion of all skills courses Junior or senior standing or COB Undergraduate Director permission Meets with ACCT 671
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ACCT 421 - Individual Income Tax
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ACCT 422: Corporate and Partnership Taxation
3.00 Credits
University of Colorado Colorado Springs
3 Credits Primary emphasis is on C and S corporations and partnerships Basic analysis of planning and compliance of most forms of corporate and partnership organization, operations, mergers and dissolutions Business planning and international taxation are also considered. Prerequisites: ACCT 421. Completion of all skills courses Junior or senior standing or COB Undergraduate Director permission Meets with ACCT 672
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ACCT 422 - Corporate and Partnership Taxation
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ACCT 431: Introduction to Accounting Systems
3.00 Credits
University of Colorado Colorado Springs
3 Credits An introduction to the elements in an accounting information system, one of an organization's central information systems Explores the newest technology and the accountant's/financial analyst's role in designing systems Includes "hands-on" projects designed to expose the student to various software tools commonly used by accountants and financial analysts Students will also complete several projects on a leading accounting software package. Prerequisites: FNCE 305 and ACCT 202 or ACCT 550 or ACCT 600. Completion of all skills courses Junior or senior standing or COB Undergraduate Director permissMeets with ACCT 673
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ACCT 431 - Introduction to Accounting Systems
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