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ACCT 3121: Intermediate Accounting I
3.00 Credits
University of New Orleans
Offered each semester. Prerequisite: completion of ACCT 2100 with a grade of C or better. Not open to freshmen. A study of financial accounting with emphasis on the asset section of the balance sheet.
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ACCT 3122: Intermediate Accounting II
3.00 Credits
University of New Orleans
Offered each semester. Prerequisite: completion of ACCT 3121 with a grade of C or better. A study of financial accounting with emphasis on the liability and owner's equity sections of the balance sheet and the statement of cash flow.
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ACCT 3123: Adv Financial Accounting
3.00 Credits
University of New Orleans
Offered each semester. Not open to freshmen. Prerequisite: Accounting 3122 with a grade of C or better and Accounting 3120. Financial accounting theory, concepts, methodology, and structure. Topics covered will include partnerships, business combinations, consolidations, and SEC reporting problems.
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ACCT 3124: Governmental Accounting
3.00 Credits
University of New Orleans
Offered each semester. Prerequisite: Completion of ACCT 3121 with a grade of C or better. Financial accounting theory, concepts, methodology, and structure. Topics covered, in addition to governmental accounting, include not-for-profit accounting, international accounting, estates and trusts, insolvency and troubled debt restructuring.
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ACCT 3131: Cost Accounting I
3.00 Credits
University of New Orleans
Offered each semester. Prerequisite: six hours of accounting. An introduction to the development and use of accounting information for internal business decisions. Topics include: cost terminology and classifications, methods of cost accumulation and analysis, budgets and standard costs, cost-volume-profit relationships, and other accounting fundamentals for production, marketing, and financing decisions.
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ACCT 3141: Accounting Info Systems
3.00 Credits
University of New Orleans
Offered each semester. Prerequisites: BA 2780 and three semester hours of accounting. Not open to freshmen. The integration of information flows of various segments of a business organization into an information system of the total organization, with emphasis on the accounting aspects of electronic data processing.
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ACCT 3152: Tax Accounting I
3.00 Credits
University of New Orleans
Offered each semester. Prerequisite: six hours of accounting. A comprehensive study of federal income tax concepts for the development of income and related deductions. The impact of tax considerations in business decisions.
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ACCT 3161: Auditing
3.00 Credits
University of New Orleans
Offered each semester. Prerequisites: ACCT 3122 with a grade of C or better or consent of department. Auditing ethics, standards, and procedures and their application by independent public accountants.
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ACCT 3191: Independent Study min/ max
1.00 - 3.00 Credits
University of New Orleans
Offered each semester. Prerequisite: approval of the directed individual study by the department chair and the supervising professor is required prior to registration. The student should refer to the College of Business Administration Policy on Undergraduate Directed Individual Study available in the Accounting Department. The course is arranged individually in order to provide latitude for specialized study and research under the direction of a faculty member. Progress reports, readings, conferences, and research paper are required. May be repeated for up to six hours credit.
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ACCT 3999: Senior Honors Thesis min/ max
1.00 - 3.00 Credits
University of New Orleans
Offered each semester. This course is open to Honors Students only, with admission by approval of the Directors of the Honors Program in Accounting and the University Honors Program. The course may be repeated for credit for a total of six credit hours until a thesis is accepted following oral defense.
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