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ACCT 211: Principles of Accounting II
3.00 Credits
Northern State University
A continuation of ACCT 210 with emphasis on partnership and corporate structures, management decision-making, cost control, and other selected topics. Prerequisite: ACCT 210. 3 credits
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ACCT 211 - Principles of Accounting II
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ACCT 291: Independent Study
1.00 - 4.00 Credits
Northern State University
Students complete individualized plans of study which include significant oneon- one student-teacher involvement. The faculty member and students negotiate the details of the study plans. Enrollments are usually 10 or fewer students. Meeting depending upon the requirements of the topic. 1-4 credits
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ACCT 291 - Independent Study
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ACCT 292: Topics
1.00 - 3.00 Credits
Northern State University
A course devoted to a particular issue in a specified field. Course content is not wholly included in the regular curriculum. Guest artists or experts may serve as instructors. Enrollments are usually of 10 or fewer students with significant one-on-one student/teacher involvement. 1-3 credits
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ACCT 292 - Topics
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ACCT 294: Internship
1.00 - 12.00 Credits
Northern State University
Applied, monitored and supervised, field-based learning experience for which the student may or may not be paid. Students gain practical experience; they follow a negotiated and or directed plan of study. A higher level of supervision is provided by the instructor in these courses than is the case with Field Experience courses. 1-12 credits
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ACCT 294 - Internship
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ACCT 310: Intermediate Accounting I
3.00 Credits
Northern State University
Involves the intensive study of financial accounting standards, both in theory and practice, as they relate to the preparation and analysis of financial statements. Accounting problems and their impact on the financial statement are addressed in regard to current assets, fixed assets, intangible assets, liabilities, and other selected topics. Prerequisite: ACCT 211. 3 credits
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ACCT 310 - Intermediate Accounting I
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ACCT 311: Intermediate Accounting II
3.00 Credits
Northern State University
Provides an intensive study of accounting standards, both in theory and practice, as they relate to the preparation and analysis of financial statements. Accounting problems and their impact on the financial statements are addressed in regard to liabilities, investments, stockholders' equity, leases, pensions, tax allocation and other selected topics. Prerequisite: ACCT 310. 3 credits
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ACCT 311 - Intermediate Accounting II
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ACCT 320: Cost Accounting
3.00 Credits
Northern State University
The study of principles and techniques for accumulating, reporting, and analyzing cost information for decision-making and external reporting. The use of cost accounting systems for planning and controlling cost responsibility centers is emphasized. Consideration is given to the appropriate use of various cost accounting methods such as activity-based costing, target costing, and just-in-time management techniques in service and manufacturing industries. 3 credits
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ACCT 320 - Cost Accounting
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ACCT 360: Accounting Systems
3.00 Credits
Northern State University
Provides an understanding of the patterns of flow of accounting information in business, principles of internal control, and the use of computers in current and future accounting systems. Topics include concepts of accounting information systems, flowcharting and analysis of manual and computerized transaction cycles, decision support systems, electronic commerce, management reporting systems, control and audit of complex computerized information systems, and the development of accounting information systems. Prerequisite: ACCT 211. 3 credits
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ACCT 360 - Accounting Systems
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ACCT 406/506: Accounting for Entrepreneurs
3.00 Credits
Northern State University
Accounting concepts and practices for entrepreneurs/small business owners. Emphasis given to the use of accounting tools to solve small business problems. 3 credits
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ACCT 406/506 - Accounting for Entrepreneurs
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ACCT 421: International Accounting
3.00 Credits
Northern State University
Provides a discussion of the comparative accounting practices and problems in international environments. The course is designed to explore the concepts, principles, and practices underlying comparative international accounting systems. Prerequisite: ACCT 211 and senior standing. 3 credits
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ACCT 421 - International Accounting
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