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ACAD 150: Academ ic Plann Ing
3.00 Credits
Christian Brothers University
Intended for students interested in developing and/or strengthening college study and test-taking skills, memory training, time and stress management, and educational and career planning, this course provides students with opportunities to assess their individual strengths and weaknesses and to explore campus resources for academic assistance. No prerequisites. One semester; three credits
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ACAD 150 - Academ ic Plann Ing
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ACCT 265: Intermediate Account Ing I
3.00 Credits
Christian Brothers University
This course provides an in-depth study of accounting theory and records, the reporting process, inventories, tangible and intangible assets, cash and temporary investments, receivable, and long-term investments such as stocks and bonds. Various pronouncements of the Financial Accounting Standards Board are covered. Prerequisite: ACCT 260. A grade of "C" or better in this course is required to proceed to 300 and 400 level accountingcourses. Offered in the Spring semester. One semester; three credits
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ACCT 265 - Intermediate Account Ing I
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ACCT 300/301: Carers in Account Ing
3.00 Credits
Christian Brothers University
Intended to provide students with an overview of the various types of career opportunities available to finance and accounting graduates and how to prepare for each. Finance and Accounting professionals from industry will make presentations to the class regarding their own career experiences, the skills and knowledge required to obtain entry level positions in their field and internship opportunities. Students will be expected to develop a career plan as part of the course. Open to any interested student. No prerequisites but recommended for spring of the sophomore or junior years. (Same as FIN 300/301 - Careers in Finance) Pass/Fail. Offered in the Spring semester. One semester; one credit
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ACCT 300/301 - Carers in Account Ing
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ACCT 312: Account Ing Systems
3.00 Credits
Christian Brothers University
Principles underlying establishment of complete accounting systems; application to typical business organizations; emphasis on the functions of control and protection. Prerequisite: ACCT 365. Offered in the Spring semester. One semester; three credits.
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ACCT 312 - Account Ing Systems
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ACCT 319: Cost Account Ing I
3.00 Credits
Christian Brothers University
The course is designed to provide in-depth coverage of cost accounting concepts, objectives, and accumulation and reporting procedures. Particular attention is given to material, labor and overhead costs in job order and process cost accumulation systems. The importance of cost accounting as a management tool in planning, controlling, and analysis is emphasized throughout the course. Prerequisite: ACCT 260. Offered in the Fall semester. One semester; three credits
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ACCT 319 - Cost Account Ing I
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ACCT 365: Intermediate Account Ing II
3.00 Credits
Christian Brothers University
Coverage of corporate accounting is continued; accounting for bonds; special purpose funds; correction of prior periods; special problems of income determinations; comparative statements; ratio analysis; statement of cash flows. Various pronouncements of the Financial Accounting Standards Board are covered. Prerequisite: ACCT 265. A grade of "C" or better in this course is required to proceed to ACCT 312 or any 400 level accountingcourses. One semester; three credits
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ACCT 365 - Intermediate Account Ing II
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ACCT 400: Account Ing Internship
3.00 Credits
Christian Brothers University
Under the supervision of a faculty member from the appropriate department, students in the School of Business, after receiving the approval of the faculty, are placed in the offices of cooperating firms to receive on-the-job training under the supervision of members of the firm. Credit is granted upon acceptance of periodic reports and a final summary report of work done verified by the authorized supervisor and the instructor. Pass/Fail Grading. One semester; three credits
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ACCT 400 - Account Ing Internship
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ACCT 412: Aud Iting
3.00 Credits
Christian Brothers University
This course is an introduction to the auditing profession. Particular attention is given to the Generally Accepted Auditing Standards, audit reports, ethical and legal responsibilities, evidence, audit risk and materiality, internal control, audit programs and the overall audit plan. The auditor's decision- making process is emphasized throughout the course. Prerequisite: ACCT 312. Offered in the Fall semester. One semester; three credits
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ACCT 412 - Aud Iting
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ACCT 430: Federal Income Taxat Ion I
3.00 Credits
Christian Brothers University
This course introduces the student to the current Income Tax Code and the effect the Internal Revenue Service and the courts have had on the evolution of Federal tax law. Application of the Federal Income Tax to individuals, and the determination of their tax liability is explained. Basic tax research is introduced through the use of various tax services, court decisions, and regulations. This research is considered a prerequisite for success in tax practice. Principles and procedures of sound tax planning are introduced. Prerequisite: ACCT 365. Offered in the Fall semester. One semester; three credits
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ACCT 430 - Federal Income Taxat Ion I
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ACCT 431: Federal Income Taxat Ion II
3.00 Credits
Christian Brothers University
This course is a follow-on course with more advanced tax areas such as gain and loss determination, net operating loss concepts, and other topics. The application of the Internal Revenue Code to partnerships and corporations and the development of their tax reporting are introduced. Tax research, as it applies to advanced tax topics, and further discussion of sound tax planning are continued. Prerequisite: ACCT 430. Offered in the Spring semester. One semester; three credits
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ACCT 431 - Federal Income Taxat Ion II
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