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ACCT 1341: Principles of Accounting I
3.00 Credits
University of St Thomas
An introduction to financial accounting, with emphasis on the sole proprietorship form of business. The application of accounting principles in the preparation, presentation, and analysis of a company s external financial statements is explored. Fall, Spring, Summer.
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ACCT 1342: Principles of Accounting II
3.00 Credits
University of St Thomas
A continuation of the study of financial accounting as it applies to partnerships and corporations. Topics covered include long-term debt, stockholders equity accounting, financial statement analysis, and the statement of cash flows. Managerial accounting is introduced, with coverage of cost accounting, budgeting, cost-volume-profit analysis, and special management decisions. Prerequisite: ACCT 1341, Fall, Spring, Summer.
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ACCT 3332: Managerial Accounting
3.00 Credits
University of St Thomas
An examination of cost accounting principles and practices, such as job order costs, process costs and standard cost controls as well as specific managerial problem areas such as budgeting, pricing policies and inventory control. Prerequisite: ACCT 1342. Fall.
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ACCT 3333: Income Taxation I
3.00 Credits
University of St Thomas
A study of the federal income taxation of individuals. Includes the areas of tax law sources and administration, filing considerations, gross income, deductions and losses, tax credits and property transactions. Prerequisite: ACCT 1342. Fall.
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ACCT 3334: Income Taxation II
3.00 Credits
University of St Thomas
A study of the federal income taxation of corporations, partnerships, trusts and estates. Includes the areas of corporate distributions and accumulations, corporations and the federal estate and gift tax. Prerequisite: ACCT 3333. Spring.
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ACCT 3335: Tax Practice
3.00 Credits
University of St Thomas
A practical introduction to individual income tax preparation, offered in conjunction with the IRS s Volunteer Income Tax Assistance (VITA) program. Prerequisite: ACCT 3333. Maximum credit for all internships: 6 credit hours. Spring.
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ACCT 3336: Financial Statement Analysis
3.00 Credits
University of St Thomas
An in-depth study into the area of financial statement and investment analysis. For accounting and business majors, this course is ideal for the non-accountant business person who encounters financial statements in daily business activities. Prerequisite: ACCT 1342. Spring.
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ACCT 3341: Intermediate Accounting:Assets
3.00 Credits
University of St Thomas
A comprehensive study of accounting principles and theory aimed at a deeper understanding of the meaning and significance of business entity financial statements as they relate to accounting for assets. Prerequisite: ACCT 1342. Fall.
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ACCT 3342: Intermediate Accounting:Equities
3.00 Credits
University of St Thomas
A comprehensive study of accounting principles and theory aimed at a deeper understanding of the meaning and significance of business entity financial statements as they relate to accounting for equities. Prerequisite: ACCT 1342. Spring.
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ACCT 4191 ,4291, 4391: Internship in Accounting
3.00 Credits
University of St Thomas
Practicum or on-the-job experience under the guidance of practicing specialists in the field. To be supervised individually by a department faculty member with the approval of the chair. Permission of the chair or academic advisor/supervisor is required. Number of credit hours earned depends on number of hours spent on the internship site weekly. Internships may be taken only on a pass/fail basis. Maximum credit for all internships: 6 credit hours.
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ACCT 4191 ,4291, 4391 - Internship in Accounting
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