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ACCT 211: Financial Accounting
4.00 Credits
Viterbo University
4 Cr. A study of fi nancial accounting at the basic systems level emphasizing generally accepted accounting principles. Topics include fi nancial accounting terminology, recording of business fi nancial transactions, and the accounting cycle and record-keeping requirements.
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ACCT 211 - Financial Accounting
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ACCT 212: Managerial Cost Accounting I
3.00 Credits
Viterbo University
3 Cr. Interpretation and use of accounting data for planning and control by management personnel. Topics include terminology of managerial cost accounting, recording manufacturing and process transactions using job order and process costing systems, and the use of accounting concepts with computer spreadsheets. Prerequisite: 211.
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ACCT 212 - Managerial Cost Accounting I
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ACCT 286: Special Topics
3.00 Credits
Viterbo University
1-3 Cr. Courses on topics of interest to business students offered on the basis of need, interest, or timeliness. Prerequisites as determined by instructor. Restricted to students with freshman or sophomore standing. May be repeated for credit.
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ACCT 286 - Special Topics
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ACCT 287: Experiential Learning:Internships
3.00 Credits
Viterbo University
1-12 Cr. Non-classroom experiences in the fi eld of business. Placements are generally off-campus, and may be full- or parttime, and with or without pay. Credit for experiences must be sought prior to occurance, and learning contracts must be submitted before the end of the fi rst week of the semester. A maximum of 15 credits of 287/487 can be used to meet graduation requirements. See the experiential learning: internship section of this catalog for details. Restricted to students with freshman or sophomore standing. May be repeated for credit. Graded CR/NC.
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ACCT 287 - Experiential Learning:Internships
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ACCT 288: Independent Study
4.00 Credits
Viterbo University
1-4 Cr. Individual and independent reading, research, and writing under the guidance of a School of Business faculty member. Refer to academic policy section for independent study policy. A written learning contract must be on fi le in the Offi ce of the Registrar by the end of the fi rst week of classes in the semester in which the course is taken. The contract must provide details of the topic, learning objectives, methods to be used, works to be completed, completion dates, grading criteria, and a prospective bibliography. The learner must get contract approval from the guiding faculty member, his or her academic advisor, and the dean of the School of Business before the contract is fi led with the registrar. May be repeated for credit.
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ACCT 288 - Independent Study
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ACCT 311: Intermediate Accounting I
4.00 Credits
Viterbo University
4 Cr. Generally accepted accounting principles as applied to the income and fi nancial position statements, inventory management, property, plant and equipment and intangible assets, and the time value of money. Prerequisite: 211.
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ACCT 311 - Intermediate Accounting I
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ACCT 312: Intermediate Accounting II
4.00 Credits
Viterbo University
4 Cr. A continuation and expansion of topics covered in 311 including stockholder and owner equity, dilutive securities and earnings per share, investments, revenue recognition, income tax allocations, pensions, leases, and cash fl ow analysis. Prerequisite: 311.
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ACCT 312 - Intermediate Accounting II
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ACCT 313: Managerial Cost Accounting II
4.00 Credits
Viterbo University
4 Cr. A continuation and expansion of topics covered in 212. Topics include activitybased costing, routine and non-routine decisions, policy making, long-range planning, inventory valuation methods, and income determinations using standard cost accounting methods. Prerequisite: 212.
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ACCT 313 - Managerial Cost Accounting II
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ACCT 415: Federal Taxation I
3.00 Credits
Viterbo University
3 Cr. A study of federal income tax laws as applied to individuals. Prerequisite: 211.
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ACCT 415 - Federal Taxation I
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ACCT 416: Federal Taxation II
3.00 Credits
Viterbo University
3 Cr. A study of federal income tax laws as applied to partnerships, corporations, and fi duciaries. Prerequisite: 415.
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ACCT 416 - Federal Taxation II
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