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AAD 301: The Arts Organization
3.00 Credits
Winona State University
This seminar course will present an overview of arts and other nonprofit organizations in the United States. It will also explore current issues and emerging trends in technology, arts and cultural policy, intellectual property rights, career development in the arts sector, and the challenges facing administrative leaders of arts and cultural organizations. A significant component of this course includes field trips and in-class visits by professionals from various arts disciplines. Note: Students pursuing a minor in Arts Administration typically complete AAD 301 prior to enrolling in AAD 302.
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AAD 301 - The Arts Organization
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ACCT 211: Financial Accounting Principles
3.00 Credits
Winona State University
The study of topics in financial accounting including, the accounting cycle, forms of business organizations, assets, liabilities, owner's equity, and financial statement preparation and analysis. Examples are drawn from service, merchandising, and manufacturing organizations. Prerequisite: WSU math proficiency.
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ACCT 211 - Financial Accounting Principles
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ACCT 212: Managerial Accounting Principles
3.00 Credits
Winona State University
The study of managerial accounting principles including cost behavior, job order costing, process costing, cost-volume-profit relationships, contribution costing, standard costs, relevant costs and budgets. Additional topics may include the Statement of Cash Flows and financial statement analysis. Prerequisite: ACCT 211.
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ACCT 212 - Managerial Accounting Principles
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ACCT 220: Accounting Computer Applications
3.00 Credits
Winona State University
This course starts with an in-depth review and expansion of bookkeeping in a manual accounting system. The course assumes the student has a strong background in basic financial accounting. The course also includes hands on experience with accounting software, Excel and Access. Working with a leading integrative computerized accounting software package is a main focus of the course. Prerequisite: ACCT 211 and ACCT 212. (This course is designed to be taken during the same semester that the student is taking ACCT 311, Intermediate Accounting I.)
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ACCT 220 - Accounting Computer Applications
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ACCT 311: Intermediate Accounting I
3.00 Credits
Winona State University
Major emphasis on financial accounting. Review of basic financial statements. Development of accounting principles and procedures related to assets (cash, receivables, investments, inventories, plant and equipment, intangibles, and the time value of money). Prerequisites for College of Business majors and minors: Admission to the College of Business, ACCT 212, ACCT 220, or ACCT 212 and concurrent enrollment in ACCT 220. Prerequisites for non-College of Business majors and minors: Junior standing and instructor's permission.
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ACCT 311 - Intermediate Accounting I
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ACCT 312: Intermediate Accounting II
3.00 Credits
Winona State University
Development of accounting principles and procedures related to liabilities, owner's equity, revenue recognition and special topic areas such as pensions and leases. Prerequisites for College of Business majors and minors: Admission to the College of Business and ACCT 311. Prerequisites for non-College of Business majors and minors: Junior standing and instructor's permission.
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ACCT 312 - Intermediate Accounting II
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ACCT 330: Accounting Information Systems
3.00 Credits
Winona State University
A study of the principles underlying the design and installation of accounting systems and survey of methods of processing data, with an emphasis on internal control. Prerequisites for College of Business majors and minors: Admission to the College of Business, and ACCT 311 or ACCT 212 and MIS 362. Prerequisites for non-College of Business majors and minors: Junior standing and instructor's permission.
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ACCT 330 - Accounting Information Systems
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ACCT 340: Governmental and Other Not-For-Profit Accounting
3.00 Credits
Winona State University
This course is designed to analyze the funds used by state and local units of government. Also covered are accounting methods and procedures used by hospitals, colleges and universities, voluntary health and welfare organizations, and other not-for-profit organizations. Prerequisites for College of Business majors and minors: Admission to the College of Business, and ACCT 311. Prerequisites for non-College of Business majors and minors: Junior standing and instructor's permission.
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ACCT 340 - Governmental and Other Not-For-Profit Accounting
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ACCT 361: Intermediate Managerial/Cost Accounting
3.00 Credits
Winona State University
Cost accounting fundamentals including long-term planning, control, cost allocation, quantitative analysis and behavioral considerations in systems design. Prerequisites for College of Business majors and minors: Admission to the College of Business, and ACCT 212 and ECON 201. Prerequisites for non-College of Business majors and minors: Junior standing and instructor's permission.
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ACCT 361 - Intermediate Managerial/Cost Accounting
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ACCT 398: Internship: Financial Intern
0.00 - 9.00 Credits
Winona State University
Credits are not counted in the Accounting major; they are counted as general elective credits. Prerequisites: Admission to the College of Business, department approval, and concurrent enrollment in ACCT 399. P/NC only.
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ACCT 398 - Internship: Financial Intern
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