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ACCT 205: Intro Financial ACCT
3.00 Credits
Louisiana State University-Shreveport
An introductory course intended to familiarize the student with principles and methods of accounting primarily concerned with financial data gathering and presentation in the form of general-purpose external financial statements. Three hours of lecture. 3 cr.
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ACCT 205 - Intro Financial ACCT
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ACCT 206: Intro Managerial Acc
3.00 Credits
Louisiana State University-Shreveport
Prerequisite: ACCT 205. An introductory course intended to familiarize the student with principles and methods of accounting primarily concerned with data gathering and presentation for purposes of internal management evaluation and decision making. Three hours of lecture. 3 cr.
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ACCT 206 - Intro Managerial Acc
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ACCT 285: Accounting Concepts
3.00 Credits
Louisiana State University-Shreveport
Prerequisite: None. An introduction to the concepts and practices of financial accounting and reporting. The student is introduced to (1) the role of financial reporting in the allocation of capital in a market economy, and (2) the governing principles, practices, applications, and authoritative literature used in the preparation of and interpretation of financial reports, and (3) techniques and tools used in the analysis of financial reports. Satisfies the MBA foundation accounting requirement. Credit will not be allowed for undergraduate business majors. Three hours of lecture. 3 cr.
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ACCT 285 - Accounting Concepts
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ACCT 309: Int ACCT I
3.00 Credits
Louisiana State University-Shreveport
Prerequisite: ACCT 205 and 206 with a grade of C or better in each course. An in-depth study of financial accounting theory and practice, with emphasis on the preparation of financial statments in accordance with generally accepted accounting principles. Topics covered include the conceptual framework of accounting, the standard-setting process, and the time value of money, current assets (cash, receivables, and inventories), spreadsheet applications, and ethical considerations. Three hours of lecture.
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ACCT 309 - Int ACCT I
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ACCT 310: Int ACCT II
3.00 Credits
Louisiana State University-Shreveport
Prerequisite ACCT 309 with a grade of C or better. An in-depth study of financial accounting theory and practice, with emphasis on the preparation of financial statements in accordance with Generally Accepted Accounting Principles. Topics covered include noncurrent assets (fixed assets, depreciation, intangible assets, and investments), current and long-term-liabilities, stockholders equity, and earnings per share, Three hour of lecture. 3 cr.
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ACCT 310 - Int ACCT II
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ACCT 311: Int ACCT III
3.00 Credits
Louisiana State University-Shreveport
Prerequisite: ACCT 309 with a grade of C or better. An in-depth study of financial accounting theory and practice, with emphasis on the preparation of financial statements in accordance with Generally Accepted Accounting Principles. Topics covered include revenue recognition, deferred income taxes, pensions, leases, and accounting changes. Three hours of lecture. 3 cr.
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ACCT 311 - Int ACCT III
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ACCT 320: Intr Fed Income Tax
3.00 Credits
Louisiana State University-Shreveport
Prerequisite: ACCT 206 with a grade of C or better or consent of the department. The study and research of the Federal tax structure and its effects on individuals. Three hours of lecture. 3 cr.
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ACCT 320 - Intr Fed Income Tax
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ACCT 330: Cost Accounting
3.00 Credits
Louisiana State University-Shreveport
Prerequisite: ACCT 206 with a grade of C or better or consent of the department. A study of the collection and utilization of cost data for financial purposes and managerial decision making processes. Computer applications, quantitative methods, and various philosophies of accounting theory are considered. Three hours of lecture. 3 cr.
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ACCT 330 - Cost Accounting
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ACCT 410: Adv Financial ACCT
3.00 Credits
Louisiana State University-Shreveport
Prerequisite: ACCT 310 and 311 with grades of C or better. A study of business combinations through asset and stock acquisitions as well as consolidations of corporate groups. Three hours of lecture. 3 cr.
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ACCT 410 - Adv Financial ACCT
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ACCT 420: Tax Prob & Research
3.00 Credits
Louisiana State University-Shreveport
Prerequisite: ACCT 320 or consent of the department. This course includes research on tax questions of individuals, corporations, and partnerships. Three hours of lecture. 3 cr.
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ACCT 420 - Tax Prob & Research
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