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ACCT 0XX: Acct Transfer Course
0.00 Credits
Nicholls State University
No course description available.
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ACCT 0XX - Acct Transfer Course
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ACCT 1XX: Acct Transfer Course
0.00 Credits
Nicholls State University
No course description available.
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ACCT 1XX - Acct Transfer Course
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ACCT 205: Introduction to Financial Accounting
3.00 Credits
Nicholls State University
Prerequisites: Sophomore standing (completion of 30 hours of non-developmental coursework) and eligibility for MATH 106. Introduction to corporate financial accounting systems including preparing, interpreting, and using financial statements. (52.0301)
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ACCT 205 - Introduction to Financial Accounting
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ACCT 206: Introduction to Managerial Accounting
3.00 Credits
Nicholls State University
Prerequisite: ACCT 205 or permission of the department head. Introduction to managerial accounting theories, tools, and concepts. Emphasis is placed on the techniques used to provide information for management decisions. (52.0301)
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ACCT 206 - Introduction to Managerial Accounting
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ACCT 221: Intermediate Financial Accounting I
3.00 Credits
Nicholls State University
Prerequisite: C or better in ACCT 205. Theory and application of generally accepted accounting principles with an emphasis on the accounting cycle and the preparation and analysis of the financial statements. (52.0301)
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ACCT 221 - Intermediate Financial Accounting I
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ACCT 2XX: Acct Transfer Course
0.00 Credits
Nicholls State University
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ACCT 306: Cost Accounting
3.00 Credits
Nicholls State University
Prerequisite: C or better in ACCT 205 and completion of 30 hours of non-developmental coursework. Cost concepts, cost behavior, cost techniques, and the uses and limitations of cost data in planning and control. (52.0301)
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ACCT 306 - Cost Accounting
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ACCT 315: Governmental and Not for Profit Accounting
3.00 Credits
Nicholls State University
Prerequisite: C or better in ACCT 221 and completion of 60 hours of non-developmental coursework. Theory and practice of budgeting, financial and managerial accounting, auditing, and reporting for governmental and non profit organizations. (52.0301)
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ACCT 315 - Governmental and Not for Profit Accounting
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ACCT 322: Intermediate Financial Accounting II
3.00 Credits
Nicholls State University
Prerequisite: C or better in ACCT 221 and completion of 60 hours of non-developmental coursework. Continuation of ACCT 221 emphasizing accounting for the assets, liabilities, and stockholdersa_ equity of an entity. (52.0301)
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ACCT 322 - Intermediate Financial Accounting II
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ACCT 323: Intermediate Financial Accounting III
3.00 Credits
Nicholls State University
Prerequisite: C or better in ACCT 322. Continuation of ACCT 322 emphasizing accounting for leases, pensions, income taxes, corporate equity, accounting changes, statement of cash flows, and financial disclosures. (52.0301)
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ACCT 323 - Intermediate Financial Accounting III
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