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Accounting 200: Foundations of Accounting
3.00 Credits
The University of Tennessee
Introduction to financial and managerial accounting theory and practice with emphasis on the role of accounting information in business decisions.
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Accounting 207: Honors:Foundations of Accounting
3.00 Credits
The University of Tennessee
Introduction to financial accounting theory and practice with emphasis on the role of financial information in business decisions. The course will make extensive use of computer technology for retrieving and analyzing financial information. Recommended Background: 28 ACT composite or 1250 composite SAT required.
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Accounting 207 - Honors:Foundations of Accounting
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Accounting 301: Financial Reporting
3.00 Credits
The University of Tennessee
Theory and practice for preparing and using financial statements. Introduction to professionalism and ethics in accounting. (RE) Corequisite(s): Finance 301 and Business Administration 342. Registration Restriction(s): Majors in the College of Business Administration.
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Accounting 301 - Financial Reporting
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Accounting 311: Financial Reporting and Analysis
3.00 Credits
The University of Tennessee
Theory and practice that underlies the preparation, analysis, and use of financial statements. (RE) Prerequisite(s): 301. Comment(s): Grade of C or better in 301 is required. Registration Restriction(s): Majors in the College of Business Administration.
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Accounting 311 - Financial Reporting and Analysis
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Accounting 321: Cost Management
3.00 Credits
The University of Tennessee
Cost information for products, services, and how cost information is recorded, analyzed, reported, and used in decision making. Topics include cost concepts and behavior, cost systems, budgeting, activity-based costing and management, and strategic cost management. (RE) Prerequisite(s): 301. Registration Restriction(s): Majors in the College of Business Administration.
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Accounting 411: Financial Compliance and Operational Auditing
3.00 Credits
The University of Tennessee
Auditing's role in society from an internal and external perspective, audit methodology, role of internal control and statistical sampling in auditing, fraud auditing, operational auditing, compliance auditing, and application of auditing procedures to specific transaction cycles. (RE) Prerequisite(s): 301. Comment(s): Grade of C or better in 301 is required. Registration Restriction(s): Majors in the College of Business Administration.
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Accounting 411 - Financial Compliance and Operational Auditing
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Accounting 414: Advanced Financial Reporting
3.00 Credits
The University of Tennessee
Accounting standards for advanced financial reporting topics, such as statement of cash flows, income taxes, leases, accounting changes, consolidated financial statements, and foreign operations. (RE) Prerequisite(s): 311. Comment(s): Grade of C or better in 311 is required. Registration Restriction(s): Majors in the College of Business Administration.
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Accounting 414 - Advanced Financial Reporting
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Accounting 431: Federal Income Taxation
3.00 Credits
The University of Tennessee
Fundamentals and concepts of federal income taxation. Emphasis on tax strategy, business taxation, and individual taxation. Topics include tax strategy modeling, gross income, deductions, credits, tax determination, property transactions, business entities, and basics of international taxation. (RE) Prerequisite(s): 301. Comment(s): Grade of C or better in 301 is required. Registration Restriction(s): Majors in the College of Business Administration.
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Accounting 431 - Federal Income Taxation
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Accounting 492: Accounting Internship
1.00 - 6.00 Credits
The University of Tennessee
Grading Restriction: Satisfactory/No Credit grading only. Repeatability: May be repeated. Maximum 6 hours. Registration Restriction(s): Accounting major. Registration Permission: Consent of instructor.
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ACCT 200: Foundations of Accounting
3.00 Credits
The University of Tennessee
Introduction to financial and managerial accounting theory and practice with emphasis on the role of accounting information in business decisions.
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