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ACCT 201: Introduction to Accounting
3.00 Credits
Saint Norbert College
(See Infrequently Offered Courses section of the catalog).
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ACCT 201 - Introduction to Accounting
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ACCT 205: Financial Accounting
3.00 Credits
Saint Norbert College
A complete and balanced treatment of the concepts and procedures used by business organizations to measure and report their performance. Emphasizes the accounting cycle and preparation of the income statement, balance sheet and statement of cash flows. Financial statement analysis and interpretation is introduced. Covers income from merchandising operations, internal control and cash, trade accounts receivable, inventories, plant assets, natural resources, intangible assets, liabilities, corporations (organization, stock transactions, dividends and retained earnings), and investments. Prerequisite: sophomore standing or Instructor's Consent. Fall and Spring semesters.
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ACCT 205 - Financial Accounting
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ACCT 206: Managerial Accounting
3.00 Credits
Saint Norbert College
This course is required for Business Administration majors. The four major areas covered are: concepts, systems, planning and control and decision-making. The course integrates both traditional and contemporary issues. The emphasis is on the use of accounting information by managers. This course is not open to accounting majors. Prerequisites: ACCT 205 and BUAD 142 or CSCI 110. Fall and Spring semesters
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ACCT 206 - Managerial Accounting
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ACCT 315: Managerial Cost Accounting
3.00 Credits
Saint Norbert College
Covers concepts, systems, planning and control, cost behavior and decision-making. The course integrates both traditional and contemporary issues in cost management and decision-making. The course emphasizes both the preparation of reports and the accountant's role in the management decision-making process. Students that are not Accounting majors or that have already taken ACCT 206 should not take this course. Prerequisite: ACCT 205, BUAD 142 or CSCI 110, BUAD 284, Accounting major. Fall semester.
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ACCT 315 - Managerial Cost Accounting
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ACCT 316: Advanced Managerial Accounting
2.00 Credits
Saint Norbert College
This course is designed for Accounting majors seeking advanced study in the managerial area. Topics covered may include, but are not limited to, contemporary issues, quantitative techniques and computer simulations. In addition to exams, evaluation of students may include written and oral presentations and group projects and cases. Prerequisite: ACCT 315. Spring semester.
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ACCT 316 - Advanced Managerial Accounting
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ACCT 318: Auditing
3.00 Credits
Saint Norbert College
This course is a broad introduction to the field of auditing. It emphasizes the philosophy and environment of the auditing profession, including the nature and purpose of auditing, auditing standards, professional conduct, auditor's legal liability and the approach followed in performing financial statement audits. Other topics include internal control, audit sampling, accumulating audit evidence, reporting responsibilities, other attestation and accounting services and internal, compliance and operational auditing. Prerequisites: ACCT 326. Fall semester.
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ACCT 318 - Auditing
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ACCT 320: Accounting for Government and Not-for-Profit
2.00 Credits
Saint Norbert College
This course is required for Accounting Majors and may be taken by other students who have the prerequisites. Major area of study includes accounting methods, procedures and financial statements for government and not-for-profit organizations. Students should comprehend the similarities and differences among the fund structures and be able to understand and discuss the various reporting requirements. Prerequisite: ACCT 205. Spring semester.
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ACCT 320 - Accounting for Government and Not-for-Profit
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ACCT 325: Intermediate Accounting
1.00 Credits
Saint Norbert College
This Fall intermediate course covers comprehensive and complex issues of financial accounting. It pays special attention to contributions to the accounting field made by professional and research groups. Topics include primary financial statements and their preparation, accounting and the time value of money, cash and receivables, investments, inventories, acquisition and disposition of property, plant and equipment, depreciation and depletion, intangible assets and revenue recognition. Prerequisite: ACCT 205. Fall semester.
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ACCT 325 - Intermediate Accounting
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ACCT 326: Intermediate Accounting
2.00 Credits
Saint Norbert College
This second intermediate course continues the study of comprehensive and complex financial accounting concepts and procedures. Topics include current liabilities, long-term liabilities, contributed capital, retained earnings, dilutive securities, earnings per share, accounting for income taxes, pensions, leases, accounting changes and statement of cash flows. Prerequisite: ACCT 325. Spring semester.
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ACCT 326 - Intermediate Accounting
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ACCT 419: Federal Income Tax
3.00 Credits
Saint Norbert College
Individual, partnership, corporate and payroll taxes. Installment sales, depreciation and asset cost recovery systems, sales and exchanges, capital gains and losses and legal basis for gain or loss. Prerequisites: ACCT 205. Fall semester.
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ACCT 419 - Federal Income Tax
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