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ACCT 200: Introductory Financial Acct
3.00 Credits
Xavier University
A foundation course which provides an introduction to fundamental concepts and to financial statements.
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ACCT 200 - Introductory Financial Acct
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ACCT 201: Introductory Managerial Acct
3.00 Credits
Xavier University
Identifying, measuring, analyzing, and interpreting accounting data that is used to support managerial decisionmaking. Pre-requisite: ACCT 200
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ACCT 201 - Introductory Managerial Acct
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ACCT 300: Intermediate Financial Acct I
3.00 Credits
Xavier University
Study of financial accounting theory and principles applicable to the accumulation, analysis, measurement, reporting, and interpretation of selected economic events. The first of a two course sequence. Pre-requisite: ACCT 200-minimum grade of “C” ACCT 201-minimum grade of “C”
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ACCT 300 - Intermediate Financial Acct I
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ACCT 301: Intermediate Financial Acct II
3.00 Credits
Xavier University
The second of a two course sequence focusing on the study of financial accounting theory and principles. Prerequisite: ACCT 300-minimum grade of “C”
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ACCT 301 - Intermediate Financial Acct II
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ACCT 303: Co-Op Education/Accounting:JR
3.00 Credits
Xavier University
An elective cooperative experience where students earn academic credit while performing approved accountingrelated work experience. Pre-requisite: MGMT 301, 55 credit hours completed, 2.750 GPA, Department approval required
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ACCT 311: Introduction to Taxation
4.00 Credits
Xavier University
An introduction to the tax implications of business formation, income and expenses, and distributions for Sole Proprietorships, C-corporations, Partnerships and S-corporations. This course includes compliance, planning, tax research and ethical issues. Pre-requisite: ACCT 200-minimum grade of “C”
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ACCT 311 - Introduction to Taxation
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ACCT 312: Volunteer Income Tax Assistnce
3.00 Credits
Xavier University
A service learning course that includes additional study of federal and state income tax topics, marketing and administration of tax preparation services, and preparation of federal and state income tax returns for low income and elderly taxpayers. Pre-requisite: ACCT 311 or equivalent with grade of “C” or better
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ACCT 312 - Volunteer Income Tax Assistnce
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ACCT 321: Cost Accounting
3.00 Credits
Xavier University
The study of the process of measuring, interpreting, and communicating information that assists managers in achieving organizational goals. Pre-requisite: ACCT 200-minimum grade of “C” ACCT 201-minimumgrade of “C”
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ACCT 321 - Cost Accounting
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ACCT 403: Co-Op Education/Accounting:SR
3.00 Credits
Xavier University
An elective cooperative experience where students earn academic credit while performing approved accountingrelated work experience. Pre-requisite: MGMT 301, 55 credit hours completed, 2.750
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ACCT 403 - Co-Op Education/Accounting:SR
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ACCT 421: Auditing
3.00 Credits
Xavier University
An introduction to auditing concepts, standards and procedures related to the planning and execution of financial and operational audits. The course also includes topics of internal controls and professional ethics. Prerequisite: ACCT
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ACCT 421 - Auditing
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