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ACCT 201: Principles of Financial Accounting
3.00 Credits
University of Louisville
Prerequisite: MATH 180 or MATH 205 or equivalent or concurrently; ENGL101 or 105. The course focuses on the relevance and interpretation of accounting information for decision making. Preparation of financial statements is also covered.
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ACCT 202: Principles of Managerial Accounting
3.00 Credits
University of Louisville
Prerequisite: Acct 201. The course focuses on the information needed by management, where this information can be obtained, and how it can be used to carry out management's responsibilities within an organization.
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ACCT 205: Honors Principles of Accounting
3.00 - 6.00 Credits
University of Louisville
Prerequisite: MATH 111 or 205 (or concurrently). Open only to students accepted in the Honors Program. Replaces Accounting 201/202 sequence in the business core. Students explore financial statement analysis and managerial accounting techniques and use these tools to solve business problems.
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ACCT 301: Intermediate Accounting I
3.00 Credits
University of Louisville
Prerequisite: ACCT 201-202 or ACCT 205, ECON 201-202 (or concurrently), Math 111 or equivalent, Engl 102 or 105. The first of two courses dealing with financial reporting as reflected in Generally Accepted Accounting Principles. The course will discuss the theoretical underpinnings and the practical applications of income determination and balance sheet valuations. Intermediate Accounting I will focus on the accounting cycle and the nature of the financial statements.
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ACCT 302: Intermediate Accounting II
3.00 Credits
University of Louisville
Prerequisite: Grade of C or better in ACCT 301. A continuation of the study of income determination and balance sheet valuations which was begun in Acct 301.
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ACCT 310: Introduction to Accounting Information Systems
3.00 Credits
University of Louisville
Prerequisite: ACCT 302 (or concurrently), ACCT 320 ( or concurrently) , CIS 300. An introduction to Accounting Information Systems covering systems and control concepts, procedures and technologies as well as systems development processes and software applications.
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ACCT 315: Introduction to Taxation
3.00 Credits
University of Louisville
Prerequisite: ACCT 202 or 205, CIS 100, ECON 201& 202, MGMT 201, ENGL 102 or 105. An introduction to the laws and regulations relating to federal taxation. The course covers individual and general business tax problems from the point of view of the accountant. Tax research methodology is also introduced.
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ACCT 320: Managerial Cost Accounting
3.00 Credits
University of Louisville
Prerequisite: ACCT 202 or 205, CIS 100, MGMT 201. Accumulating, reporting, and analyzing costs from the point of view of the management accountant. Emphasis is placed on the determination of costs relevant to a specific purpose, whether inventory valuation, control of current operation, or special decisions.
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ACCT 353: Accounting for Not-For-Profit Organizations
3.00 Credits
University of Louisville
Prerequisite: ACCT 301 or faculty consent. The application of accounting to governmental units, charitable organizations, hospitals, and universities. Subjects include budgeting, account structure, utilization of accounting in decision making, financial statement presentation, and an introduction to cost-benefit analysis.
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ACCT 397: Co-op in Accounting I
1.00 - 3.00 Credits
University of Louisville
Prerequisite: Completion of ACCT 301, University GPA 2.5. Application to the co-op program and completion of orientation processes should be accomplished prior to employment. Students must be Accounting majors. A new workplace experience in an approved Accounting position which offers a progression of learning in a level appropriate opportunity for practical application of classroom theory and tools.
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