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ACCT 201: Introduction to Financial Accounting
3.00 Credits
University of Louisiana at Lafayette
Basic understanding of the concepts and methods of financial accounting. Emphasis on knowledge necessary for completion of the accounting cycle, income measurement, and financial statement preparation. Topics include accounting assets, liabilities and owners' equity as well as related ethical issues. Prereq: "C: or better in ENGL 101; "C" or better in MA105.
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ACCT 202: Introduction to Managerial Accounting
3.00 Credits
University of Louisiana at Lafayette
Analysis of accounting information for decision making. Emphasis on concepts that are fundamental to the use of managerial accounting in the critical evaluation and analysis of economic and financial information with related ethical issues also considered. Prereq: "C" or better in ACCT 201. To register for an Accounting course numbered 300 and above, a student must be in Upper Division and must meet required course prerequisites.
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ACCT 300: Fundamentals of Taxation
3.00 Credits
University of Louisiana at Lafayette
Survey of federal income taxes. Emphasis on taxable income and deductions for individuals and other business entities with application to business decisions and tax planning. Restr: Not open to accounting majors. Credit will not be given for both this course and ACCT 420.
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ACCT 301: Intermediate Accounting I
3.00 Credits
University of Louisiana at Lafayette
Financial accounting theory, practices and problems. Related ethical and international issues. Prereq: "C" or better in ACCT 202.
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ACCT 302: Intermediate Accounting II
3.00 Credits
University of Louisiana at Lafayette
Financial accounting theory, practices, and problems. Related ethical and international issues. Prereq: "C" or better in ACCT 301.
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ACCT 303: Intermediate Accounting III
3.00 Credits
University of Louisiana at Lafayette
Financial accounting theory, practices, and problems. Related ethical and international issues. Prereq: "C" or better in ACCT 302.
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ACCT 305: Managerial Cost Accounting
3.00 Credits
University of Louisiana at Lafayette
Theory and application of product costing, operational control, cost allocation, and performance evaluation for manufacturing, merchandising, and service organizations. Related professional, ethical and international issues. Prereq: "C" or better in ACCT301.
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ACCT 306: Governmental And Not- For- Profit Accounting
3.00 Credits
University of Louisiana at Lafayette
Accounting and reporting for governmental units and not-for-profit organizations. Prereq: "C" or better in ACCT 301.
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ACCT 308: Special Topics in Accounting
3.00 Credits
University of Louisiana at Lafayette
May be repeated for credit with permission of department head. Restr: Permission of department.
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ACCT 310: Petroleum Accounting
3.00 Credits
University of Louisiana at Lafayette
Introduction to accounting and reporting, including terminology and practices, used in the extractive industries. Prereq: "C" or better in ACCT 202.
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