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ACCT 2010: Financial Accounting Principles
3.00 Credits
Utah State University
This course is a survey of uses of accounting information by investors and creditors for decision making. Emphasis is placed on basic accounting principles used to prepare, analyze, and interpret financial statements.
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ACCT 2020: Managerial Accounting Principles
3.00 Credits
Utah State University
This course is a survey of uses of accounting information by managers for decision making, including planning, budgeting, and controlling operations. Emphasis is placed on accumulation, analysis, and control of product and service costs. Prerequisite/Restriction: ACCT 2010
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ACCT 2020 - Managerial Accounting Principles
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ACCT 3110: Intermediate Financial Accounting and Reporting I
3.00 Credits
Utah State University
In this course, students study accounting principles, theory, and practice relating to the financial reporting of assets. Prerequisite/Restriction: ACCT 2010 with a grade of B or better ACCT 2020
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ACCT 3110 - Intermediate Financial Accounting and Reporting I
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ACCT 3120: Intermediate Financial Accounting and Reporting II
3.00 Credits
Utah State University
This course consists of the study of accounting principles, theory, and practice relating to liabilities, equities, and other contemporary issues. Prerequisite/Restriction: ACCT 3110
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ACCT 3120 - Intermediate Financial Accounting and Reporting II
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ACCT 3310: Intermediate Managerial Accounting
3.00 Credits
Utah State University
This course covers contemporary theory and applications in the accumulation, analysis, and interpretation of accounting information for internal decision making and control. Prerequisite/Restriction: ACCT 2010 with a grade of B or better ACCT 2020
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ACCT 3510: Business Taxation
3.00 Credits
Utah State University
Students learn about federal income taxation of businesses and are introduced to federal income tax return preparation for businesses. Prerequisites: ACCT 2010
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ACCT 3510 - Business Taxation
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ACCT 3520: Individual Taxation
3.00 Credits
Utah State University
Students study federal income taxation of individuals and are introduced to tax research methods and the preparation of individual federal income tax returns. Prerequisites: Accounting majors strongly encouraged to complete ACCT 3510 prior to this course
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ACCT 4250: Accounting Internship
3.00 Credits
Utah State University
This course provides accounting internship experience in a career-related position approved by the School of Accountancy. Prerequisites/Restrictions: Instructor approval required. Pass/Fail only.
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ACCT 4500: Accounting Information Systems
3.00 Credits
Utah State University
Students learn theoretical concepts underlying the accounting system's computerized support of business processes. Topics include accounting systems development, controls, security, and audit. Prerequisites/Restriction: ACCT 3110
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ACCT 4500 - Accounting Information Systems
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ACCT 4510: Auditing Principles and Techniques
3.00 Credits
Utah State University
Students learn fundamental principles and techniques of auditing and reporting, presented in the context of the audit logic sequence, and integrative applications emphasizing audits of organizational resources, processes, and systems. Students study ethics, legal environment, auditing standards, and fraud. Prerequisites/Restriction: ACCT 3110
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ACCT 4510 - Auditing Principles and Techniques
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