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ACCT 305: Intermediate Accounting
3.00 Credits
McNeese State University
Intensive investigation of the theory and practice underlying the basic financial statements of business organizations. Prerequisites: ACCT 206 or ACCT 208, ENGL 102, and 6 hours of MATH 113 and above. ACCT 305 is a prerequisite to ACCT 306. Lec. 3 Cr. 3
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ACCT 306: Intermediate Accounting
3.00 Credits
McNeese State University
Intensive investigation of the theory and practice underlying the basic financial statements of business organizations. Prerequisites: ACCT 206 or ACCT 208, ACCT 305, ENGL 102, and 6 hours of MATH 113 and above. Lec. 3 Cr. 4
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ACCT 306 - Intermediate Accounting
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ACCT 311: Cost
3.00 Credits
McNeese State University
Cost accounting fundamentals; the use of cost information in management planning, control, and the decision process. Prerequisites: ACCT 206 or ACCT 208. Junior standing. Lec. 3 Cr. 3
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ACCT 311 - Cost
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ACCT 315: Fundamentals of Taxation
3.00 Credits
McNeese State University
Taxes and their impact on individuals and businesses, with emphasis on federal and state income and payroll taxes. Notes May not be used for credit toward a degree in accounting. No duplicate credit for ACCT 315 and ACCT 317. Prerequisite: ACCT 205 or ACCT 208 or permission of department head. Junior standing. Lec. 3 Cr. 3
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ACCT 317: Income Tax
3.00 Credits
McNeese State University
Introduction to the Internal Revenue Code and basic federal income tax provisions with emphasis on individual income tax. Notes No duplicate credit for ACCT 317 and ACCT 315. Prerequisite: ACCT 205 or ACCT 208. Junior standing. Lec. 3 Cr. 3
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ACCT 317 - Income Tax
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ACCT 318: Advanced Income Tax
3.00 Credits
McNeese State University
Federal income tax provisions of the Internal Revenue Code as they relate to estate and gift taxation; taxation of partnerships and partnership elections; income taxation of estates, trusts, and exempt entities; selected tax topics that are relevant to the taxation of these entities; and tax research methods. Prerequisite: ACCT 317. Junior standing. Lec. 3 Cr. 3
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ACCT 318 - Advanced Income Tax
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ACCT 319: Advanced Corporate Income Tax
3.00 Credits
McNeese State University
Federal income tax provisions of the Internal Revenue Code as they relate to C-Corporations, S-Corporations, and LLCs; selected tax topics that are relevant to the taxation of corporations; choice of entity and tax research methods. Prerequisite: ACCT 317. Junior standing. Lec. 3 Cr. 3
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ACCT 319 - Advanced Corporate Income Tax
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ACCT 341: Managerial Accounting
3.00 Credits
McNeese State University
Use of accounting concepts, techniques, reports, analyses, and interpretations as an aid to management. Notes May not be used for credit toward a degree in accounting. Prerequisites: ACCT 206 or ACCT 208. Junior standing. Lec. 3 Cr. 3
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ACCT 341 - Managerial Accounting
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ACCT 391: Accounting Internship
3.00 Credits
McNeese State University
Structured program of work experience in accounting with a participating employer and a coordinator from College of Business. Minimum of 150 clock hours of work experience is required for each 3 hours credit. Notes May be repeated one time with only 3hours applying toward accounting degree. Open to Accounting majors only. Prerequisites: ACCT 305, 3.0 grade point average in the College of Business or permission of department head; department head's approval is required for enrollment and content. Junior standing. Cr. 3
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ACCT 391 - Accounting Internship
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ACCT 405: Advanced Accounting
3.00 Credits
McNeese State University
Partnership accounting, business combinations, fundamentals of consolidated statements and earnings per share. Accounting for international operations and public sector organizations. Prerequisite: ACCT 306. Junior standing. Lec. 3 Cr. 3
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ACCT 405 - Advanced Accounting
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