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ACCT 200: Elements of Accounting I
4.00 Credits
Mayville State University
This course introduces the accounting cycle as it applies to service and merchandising entities. Proprietorships, partnerships, and corporate ownership structures are considered. Use of accounting software is a significant component of the course. Pre-requisite or co-requisite: CIS 114. Fall, Spring.
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ACCT 201: Elements of Accounting II
4.00 Credits
Mayville State University
This course is a continuation of Elements of Accounting I and focuses on in depth coverage of financial statements, particularly as they apply to manufacturing concerns. Managerial accounting topics comprise a significant component of this course. Pre-requisite: Completion of Acct 200 with a "C" grade or higher. Fall, Spring.
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ACCT 209: Concepts of Managerial Accounting
2.00 Credits
Mayville State University
This course considers accounting information as it is used for internal decision making. Spreadsheet applications will be used throughout the course. Pre-requisite: Completion of ACCT 200 with a "C" grade or higher. Pre-requisite or corequisite:CIS 114. Spring 2008 last offering.
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ACCT 300: Intermediate Accounting I
4.00 Credits
Mayville State University
A study of current accounting theory and practical applications of generally accepted accounting principles with emphasis on the theoretical framework of accounting, the basic financial statements, the accounting process, current assets, and longlived assets. Pre-requisite: ACCT 201. Alternate years, Fall 2009; Summer 2008 online.
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ACCT 300 - Intermediate Accounting I
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ACCT 301: Intermediate Accounting II
4.00 Credits
Mayville State University
A study of current accounting theory and practical applications of generally accepted accounting principles with emphasis on current liabilities, contingent liabilities, long-term debt, owners' equity, leases, pension plans, income tax provision, and earnings per share. Pre-requisite: ACCT 300. Alternate years, Spring 2010; Fall 2008 online
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ACCT 305: Cost Accounting I
3.00 Credits
Mayville State University
The introduction of modern cost accounting with insight and breadth regarding both the accountant's and the manager'srole in an organization. Included topics are cost accounting fundamentals and tools for planning and control. Pre-requisite: ACCT 209. Alternate years, Fall 2008.
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ACCT 305 - Cost Accounting I
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ACCT 306: Cost Accounting II
3.00 Credits
Mayville State University
A continuation of the cost accounting cycle with emphasis on cost information for decisions, cost allocations and revenues, and quality and JIT. Pre-requisite: ACCT 305. Alternate years, Spring 2009; Summer 2008 online.
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ACCT 315: Business in The Legal Environment
3.00 Credits
Mayville State University
The field of business law is introduced with emphasis on legal principles involved in contract, agency, and sales and product liability. Pre-requisite: None. Fall.
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ACCT 315 - Business in The Legal Environment
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ACCT 316: Banking Law
3.00 Credits
Mayville State University
A continuation of the study of business law, with emphasis on secured transactions, corporations, partnerships, bankruptcy and other topics of general interest in the banking and accounting fields. Pre-requisite: ACCT 315. Spring.
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ACCT 400: Individual Income Taxation
3.00 Credits
Mayville State University
A study of federal income tax laws applicable to individuals and small business. Pre-requisite: junior standing. Fall.
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ACCT 400 - Individual Income Taxation
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