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ABRD 900: Study Abroad Program
1.00 - 12.00 Credits
University of Wisconsin-River Falls
Course placeholder for students going abroad. Students do not register for this class.
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ABRD 900 - Study Abroad Program
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ACCT 231: Principles of Accounting I
3.00 Credits
University of Wisconsin-River Falls
Introduction to financial accounting as an information system, double-entry, business income, accounting cycle, assets, liabilities, capital, and retained earnings. Prerequisite: second semester freshman standing. Technological prerequisite: Basic knowledge of Windows operating systems and the Microsoft Office suite. (F, Sp, SS)
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ACCT 231 - Principles of Accounting I
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ACCT 232: Principles of Accounting II
3.00 Credits
University of Wisconsin-River Falls
Introduction to the information needs of internal management for decision making; use and interpretation of accounting data in the planning and controlling of business activities, cost accounting, variance and statement analysis, and statement of cash flows. Prerequisite: ACCT 231. Technological prerequisite: Basic knowledge of Windows operating systems and the Microsoft Office suite. (F, Sp, SS)
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ACCT 232 - Principles of Accounting II
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ACCT 279: Internship
1.00 - 3.00 Credits
University of Wisconsin-River Falls
Professional work experience in the accounting field. Prerequisites: ACCT 231 and 232; good academic standing, approval from the internship advisor and the department chair. Credits count as general electives. Pass/Fail only. (F, Sp, SS)
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ACCT 279 - Internship
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ACCT 321: Intermediate Accounting I
3.00 Credits
University of Wisconsin-River Falls
This course is designed to provide an in-depth study of current financial accounting theory and concepts. Generally accepted accounting principles applicable to business income measurement, the related asset and equity valuations, and reporting and disclosure requirements are developed in the context of present day accounting practice. Prerequisite: ACCT 232. Technological prerequisite: Basic knowledge of Windows operating systems and the Microsoft Office suite. (F)
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ACCT 321 - Intermediate Accounting I
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ACCT 356: Managerial Cost Accounting
3.00 Credits
University of Wisconsin-River Falls
Concepts and techniques of reporting to internal users of financial information will be emphasized along with planning and control, product costing and special decisions. Prerequisite: ACCT 232. Technological prerequisite: Basic knowledge of Windows operating systems and the Microsoft Office suite. (F)
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ACCT 356 - Managerial Cost Accounting
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ACCT 360: Federal Income Tax I
3.00 Credits
University of Wisconsin-River Falls
Students will study the principles of federal income taxation with emphasis on individuals. Gross income, exclusions,deductions, exemptions, capital gains and property transactions are covered. Problems and legal research included. Prerequisite: ACCT 231. Technological prerequisite: Basic knowledge of Windows operating systems and the Microsoft Office suite. (F)
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ACCT 360 - Federal Income Tax I
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ACCT 378: Semester Abroad Research
3.00 - 6.00 Credits
University of Wisconsin-River Falls
A semester of directed research in a country outside the United States. Eligibility requirements include full-time enrollment, admission to the College of Business and Economics, good academic standing, and approval from the department chair. No more than three credits may be used as accounting electives. Prerequisites: Completion of ACCT 321 and ACCT 356 with grades of C or better and participation in the Semester Abroad orientation seminar. (Not offered regularly)
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ACCT 378 - Semester Abroad Research
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ACCT 379: Internship
3.00 - 12.00 Credits
University of Wisconsin-River Falls
Professional level work experience in accounting. The internship involves approximately three months working as a full-time employee in the accounting field. A maximum of 3 internship credits can apply toward electives in the major. Pass/fail basis. Prerequisites: Grades of C or better in ACCT 321 and 356, and the consent of department chair and the CBE internship coordinator. (F, Sp, SS)
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ACCT 379 - Internship
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ACCT 430: Advanced Accounting
3.00 Credits
University of Wisconsin-River Falls
Theory and practice of financial accounting pertaining to business combinations and corporate consolidations using the cost and equity methods, partnerships, multinational enterprises, segment and interim reports, and not for profit accounting. Prerequisites: ACCT 322. Technological prerequisite: Basic knowledge of Windows operating systems and the Microsoft Office suite. (F)
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ACCT 430 - Advanced Accounting
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