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ACCT 300: Accounting for Non-Business Students
3.00 Credits
The University of Tennessee-Martin
Survey course in financial and managerial accounting with heavy emphasis on managerial use of accounting information. May not be taken for credit by business students. Credit may not be counted both for ACCT 201-202 and ACCT 300. Prereq: Junior standing.
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ACCT 301: Intermediate Accounting I
3.00 Credits
The University of Tennessee-Martin
A professional level study of financial accounting theory and practice, designed to prepare students for careers in all areas of accounting. Beginning with a review of the conceptual framework and the accounting cycle, the course provides a detailed examination of the recording and reporting issues encountered by financial accounting professionals. Prereq: Grade of C or better in ACCT 202 and CSCI 201.
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ACCT 301 - Intermediate Accounting I
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ACCT 302: Intermediate Accounting II
3.00 Credits
The University of Tennessee-Martin
Continuation of ACCT 301. Prereq: Grade of C or better in ACCT 301.
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ACCT 302 - Intermediate Accounting II
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ACCT 321: Cost/Management Accounting
3.00 Credits
The University of Tennessee-Martin
Cost management emphasizing contemporary topics through an understanding of the underlying concepts and fundamental techniques involved in cost accounting for manufacturing and service enterprises. Joborder, process cost volume profit analysis, product pricing, budgeting, activity based costing and standard costing are examined. Prereq: Grade of C or better in ACCT 202.
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ACCT 321 - Cost/Management Accounting
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ACCT 401: Auditing and Assurance Services
3.00 Credits
The University of Tennessee-Martin
Introduction to auditing and assurance services. Course covers the auditing environment, the auditing process and the application of auditing concepts to various types of audits, including financial, operational and compliance. Prereq: MATH 210 and grade of C or better in ACCT 301.
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ACCT 401 - Auditing and Assurance Services
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ACCT 402: Financial Statement Auditing
3.00 Credits
The University of Tennessee-Martin
Application of the auditing process to the auditing of financial statements. Prereq: Grade of C or better in ACCT 401.
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ACCT 402 - Financial Statement Auditing
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ACCT 421: Advanced Cost/Management Accounting
3.00 Credits
The University of Tennessee-Martin
A continuation of ACCT 321 with an emphasis on inventory management, just in time costing, supportservice costs, long-term capital investment decisions, performance analysis, pricing and incentive systems and performance measurement. Prereq: Grade of C or better in ACCT 321.
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ACCT 421 - Advanced Cost/Management Accounting
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ACCT 431: Individual Taxation
3.00 Credits
The University of Tennessee-Martin
Introductory course in taxation with emphasis on individuals, including the study of gross income, exclusions, business and non-business deductions, credits, property transactions, accounting periods and methods and deferred compensation. Prereq: Grade of C or better in ACCT 202.
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ACCT 431 - Individual Taxation
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ACCT 432: Advanced Topics and Research in Tax
3.00 Credits
The University of Tennessee-Martin
Advanced course in taxation with coverage of corporations, partnerships, estates, trusts, gifts and developing research skills. Prereq: Grade of C or better in ACCT 431.
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ACCT 432 - Advanced Topics and Research in Tax
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ACCT 441: Advanced Financial Accounting
3.00 Credits
The University of Tennessee-Martin
Accounting practices and theories for business combinations and partnerships. Prereq: Grade of C or better in ACCT 302.
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ACCT 441 - Advanced Financial Accounting
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