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ACCT 3202: Intermediate Accounting II
3.00 Credits
Central Connecticut State University
(202) Either semester. Three credits. Prerequisite: ACCT 3201; open to juniors or higher. A continuation of Accounting 3201.
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ACCT 3202 - Intermediate Accounting II
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ACCT 3221: Cost Accounting
3.00 Credits
Central Connecticut State University
(221) Either semester. Three credits. Prerequisite: ACCT 2101 and OPIM 3103 (may be taken concurrently); open to juniors or higher. The study of (1) product costing as a basis for income determination and inventory valuation and (2) accounting concepts for planning and controlling organizational operations.
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ACCT 3221 - Cost Accounting
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ACCT 3260: Federal Income Taxes
3.00 Credits
Central Connecticut State University
(260) Either semester. Three credits. Prerequisite: ACCT 2001; open to juniors or higher. A study of the underlying concepts of federal income taxation. Emphasis to be placed upon the impact of taxes on business decisions.
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ACCT 3260 - Federal Income Taxes
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ACCT 4203: Advanced Accounting
3.00 Credits
Central Connecticut State University
(203) (Also offered as ACCT 5603.) Either semester. Three credits. Prerequisite: ACCT 3202; open to juniors or higher . An in-depth study of accounting for business combinations. Coverage will also be given to accounting for nonprofit entities and contemporary issues in financial accounting.
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ACCT 4203 - Advanced Accounting
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ACCT 4243: Assurance Services
3.00 Credits
Central Connecticut State University
(243) (Also offered as ACCT 5604.) Either semester. Three credits. Prerequisite: ACCT 3202; open to juniors or higher . This course focuses on issues relevant to the public accounting profession, such as legal liability and ethics, audit risk analysis, planning of audit engagements, audit reports, and other assurance services and reports. Students will learn to think critically about issues facing the accounting profession, primarily by analyzing cases and completing a number of individual and group research projects.
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ACCT 4243 - Assurance Services
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ACCT 4891: Field Study Internship
6.00 Credits
Central Connecticut State University
(289) Either or both semesters. Six credits. Hours by arrangement. Prerequisite: courses in Principles of Managerial Accounting, Cost Accounting and Intermediate Accounting, as well as consent of instructor and department head; open to juniors or higher. Students taking this course will be assigned a final grade of S (satisfactory) or U (unsatisfactory). Designed to provide students with an opportunity for supervised field work. Students will work with one or more professionals in their major academic area. Student performance will be evaluated on the basis of an appraisal by the field supervisor and a detailed written report submitted by the student.
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ACCT 4891 - Field Study Internship
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ACCT 4893: Foreign Study
3.00 Credits
Central Connecticut State University
(293) Either or both semesters. Credits and hours by arrangement, up to a maximum of six credits. Prerequisite: Open to juniors or higher. Consent of department head required, prior to the student's departure. Special topics taken in a foreign study program.
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ACCT 4893 - Foreign Study
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ACCT 4895: Special Topics
3.00 Credits
Central Connecticut State University
(298) Either semester. Credits and hours by arrangement. Prerequisite: Announced separately for each offering; open to juniors or higher. With a change in content, may be repeated for credit. Classroom course in special topics as announced in advance for each semester.
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ACCT 4895 - Special Topics
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ACCT 4899: Independent Study
3.00 Credits
Central Connecticut State University
(299) Either or both semesters. Credits by arrangement, not to exceed six in any semester. Prerequisite: Open to juniors or higher; open only with consent of instructor and Department Head. Individual study of special topics as mutually arranged between a student and an instructor.
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ACCT 4899 - Independent Study
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ACCT 4997W: Senior Thesis in Accounting
3.00 Credits
Central Connecticut State University
(296W) Either semester. Three credits. Hours by arrangement. Open only to Accounting Department Honors Students with consent of instructor and Department Head. Prerequisite: ENGL 1010 or 1011 or 3800; open to juniors or higher .
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ACCT 4997W - Senior Thesis in Accounting
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