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ACCT 200: Introduction to Financial Accounting
3.00 Credits
Southeastern Louisiana University
Credit 3 hours. Prerequisite: Sophomore standing. An introduction to corporate financial accounting systems including preparing, interpreting, and using financial statements.
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ACCT 200 - Introduction to Financial Accounting
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ACCT 225: Managerial Accounting
3.00 Credits
Southeastern Louisiana University
Credit 3 hours. Prerequisite: Accounting 200. A study of managerial accounting including full cost, differential, and responsibility accounting systems. Emphasis is placed on procedures and methods designed to provide information for management decisions. (Not open to accounting majors.)
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ACCT 225 - Managerial Accounting
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ACCT 312: Intermediate Financial Accounting II
3.00 Credits
Southeastern Louisiana University
Credit 3 hours. Prerequisites: "C" or better in Accounting221 and Junior standing. A continuation of Accounting 221 emphasizing accounting for the assets and liabilities of an entity.
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ACCT 312 - Intermediate Financial Accounting II
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ACCT 313: Intermediate Financial Accounting III
3.00 Credits
Southeastern Louisiana University
Credit 3 hours. Prerequisites: "C" or better in Accounting312, and Junior standing. A continuation of Accounting 312 emphasizing accounting for leases, pensions, income taxes, corporate equity, accounting changes, statement of cash flows, and financial disclosures.
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ACCT 313 - Intermediate Financial Accounting III
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ACCT 320: Accounting Information Systems and Procedures
3.00 Credits
Southeastern Louisiana University
Credit 3 hours. Prerequisites: "C" or better inAccounting 221, Management 290, and Junior standing. A study of the system that enables accounting data to be collected, organized, and communicated in an efficient and effective manner. The course emphasizes the accountant's role in evaluating, designing, and controlling the flow of information. The course develops skills in systems documentation, systems planning, and systems analysis.
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ACCT 320 - Accounting Information Systems and Procedures
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ACCT 331: Cost and Managerial Accounting
3.00 Credits
Southeastern Louisiana University
Credit 3 hours. Prerequisites: "C" or better in Accounting 221 andJunior standing. A study of the concepts, objectives, and procedures of cost and managerial accounting. Topics include cost volume-profit analysis; job costing and process costing systems; activity-based costing; standard costing and variance analysis; budgeting; and relevant information for decision making.
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ACCT 331 - Cost and Managerial Accounting
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ACCT 341: Tax Accounting
3.00 Credits
Southeastern Louisiana University
Credit 3 hours. Prerequisites: "C" or better in Accounting 221 and Junior standing.An introductory course in the fundamentals of federal income taxation. Coverage will primarily focus on the federal tax law as it relates to individuals.
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ACCT 341 - Tax Accounting
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ACCT 391: Accounting Internship
3.00 Credits
Southeastern Louisiana University
Credit 3 hours. Prerequisites: "C" or better in Accounting 312, 3.0 cumulativeGPA, and 3.0 Accounting GPA. Provides training and experience through an assignment with a cooperative CPA firm, company, or government agency selected or approved by the Accounting Internship Coordinator. Students will earn three semester hours credit for their 300 hours of approved work experience. Accounting Internship is an accounting elective and will receive a grade of Pass or Fail only. This course may be repeated for a total of six credit hours for a different work experience with the approval of the Accounting Internship Coordinator.
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ACCT 391 - Accounting Internship
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ACCT 400 /500: Accounting for Governmental and Not-for-Profit Organizations
3.00 Credits
Southeastern Louisiana University
Credit 3 hours. Prerequisites: "C" or better in Accounting 312 and Senior or Graduate standing. A study of the specialized accounting, reporting,and auditing requirements applicable to governmental and not-for-profit organizations, as well as issues related to their performance evaluation. Additional work will be required for 500 credit.
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ACCT 400 /500 - Accounting for Governmental and Not-for-Profit Organizations
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ACCT 406 /506: Accounting Theory
3.00 Credits
Southeastern Louisiana University
Credit 3 hours. Prerequisites: "C" or better in Accounting 313, Senior orGraduate standing. A study of past attempts to develop a coordinated statement of accounting theory; an examination of accounting theory with emphasis on financial accounting concepts; and a discussion of the application of accounting concepts to cost, revenue, income, assets, liabilities, and equities. Additional work will be required for 506 credit.
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ACCT 406 /506 - Accounting Theory
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