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ACTG 328: Intermediate Financial Acct & Reporting II
3.00 Credits
Montana State University
F,S, 3 cr. LEC 3 PREREQUISITE: ACTG 327. For business majors: Formal admission to the College of Business. -- The theory and practice of financial accounting and reporting. A study of stockholders' equity, dilutive securities, earnings per share, investments, revenue recognition, deferred income taxes, pensions, leases, accounting changes, error analysis, the statement of cash flows and full disclosure in financial accounting.
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ACTG 328 - Intermediate Financial Acct & Reporting II
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ACTG 401: Principles of Fed Taxation- Individuals
3.00 Credits
Montana State University
F 3 cr. LEC 3 PREREQUISITE: ACTG 202 or ACTG 223. For business majors: Formal admission to the College of Business. -- This course focuses on federal income taxes as applied to individuals and businesses with emphasis on income and expense recognition, individual taxation, property transactions, tax research and tax return preparation.
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ACTG 401 - Principles of Fed Taxation- Individuals
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ACTG 410: Cost/ Mgmt Acct II
3.00 Credits
Montana State University
F 3 cr. LEC 3 PREREQUISITE: ACTG 327. For business majors: Formal admission to the College of Business. -- Focus on cost accounting concepts, with emphasis on developing and evaluating information that management needs to plan, make key decisions, and monitor business performance. Key topics include cost typology and behavior and how each impacts decision-making process and product costing, cost-volume-profit analysis, flexible budgeting, incremental decision analysis, and performance evaluation.
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ACTG 410 - Cost/ Mgmt Acct II
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ACTG 411: Auditing I
3.00 Credits
Montana State University
F 3 cr. LEC 3 PREREQUISITE: ACTG 328 or consent of instructor. For business majors: Formal admission to the College of Business. -- Practice and theory of auditing financial statements. A study of most of the major activities performed during the conduct of a financial statement audit, from client acceptance to issuance of an audit report.
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ACTG 411 - Auditing I
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ACTG 415: Governmental & Not- For- Profit Accounting I
3.00 Credits
Montana State University
S 3 cr. LEC 3 PREREQUISITE: ACTG 328. For business majors: Formal admission to the College of Business. -- A study of the accounting principles and financial reporting unique to the governmental and not-for-profit sectors of the U.S. economy.
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ACTG 415 - Governmental & Not- For- Profit Accounting I
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ACTG 420: Cost/ Mgmt Acct II
3.00 Credits
Montana State University
F 3 cr. LEC 3 PREREQUISITE: ACTG 410 For business majors: Formal admission to the College of Business. -- Focus on cost accounting concepts, with emphasis on developing and evaluating information that management needs to plan, make key decisions, and monitor business performance. Key topics include cost typology and behavior and how each impacts decision-making process and product costing, cost-volume-profit analysis, flexible budgeting, incremental decision analysis, and performance evaluation.
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ACTG 420 - Cost/ Mgmt Acct II
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ACTG 421: Accounting Information Systems II
3.00 Credits
Montana State University
On Demand 3 cr. LEC 3 PREREQUISITE: Junior standing and completion of ACCT 321 or BUS 311. For business majors: Formal admission to the College of Business. -- Contemporary issues in information systems. Emphasis on the practical application of information technology to improve business efficiency and effectiveness.
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ACTG 421 - Accounting Information Systems II
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ACTG 436: Advanced Accounting
3.00 Credits
Montana State University
On Demand 3 cr. LEC 3 PREREQUISITE: ACTG 328. For business majors: Formal admission to the College of Business. -- The theory and practice of financial accounting and reporting pertaining to business combinations and consolidated financial statements, accounting for partnerships and related business forms, foreign currency transactions and financial statement translations, and other advanced accounting topics.
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ACTG 436 - Advanced Accounting
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ACTG 441: Financial Statement Analysis
3.00 Credits
Montana State University
F 3 cr. RCT 3 PREREQUISITE: ACTG 327. For business majors: Formal admission to the College of Business. Cross-listed with FIN 453. -- Analysis with emphasis on how managers' investing and financing decisions have financial statement implications. Coverage includes: revenue-recognition methods, cash flow analysis, ratios, inventory analysis, capitalizing vs. expensing, depreciation, leasing vs. buying, and overall financial health and earnings quality of the firm.
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ACTG 441 - Financial Statement Analysis
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ACTG 491: Special Topics
1.00 - 4.00 Credits
Montana State University
On Demand 1 - 4 cr. Maximum 12 cr. PREREQUISITE: Course prerequisites as determined for each offering. For business majors: Formal admission to the College of Business. -- Courses not required in any curriculum for which there is a particular one time need, or given on a trial basis to determine acceptability and demand before requesting a regular course number.
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ACTG 491 - Special Topics
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