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ACCT 339: Cooperative Education III. ;I,II
1.00 - 8.00 Credits
Morehead State University
Prerequisite: consent of departmental cooperative education coordinator required. Work experience with an in-depth exposure representative of the student's academic level and experience analogous to a junior level status. Maximum of three hours of cooperative education credit (ACCT 339/439) available for option credit.
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ACCT 339 - Cooperative Education III. ;I,II
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ACCT 375: Accounting Analysis and Financial Decision Making. ;on demand
3.00 Credits
Morehead State University
Prerequisites: ACCT 282, CIS 101, FIN 360. Interpretation and development of accounting and financial data and statements incorporating spreadsheet analysis and applications. Crosslisted with FIN 375.
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ACCT 375 - Accounting Analysis and Financial Decision Making. ;on demand
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ACCT 381: Intermediate Accounting I. ;on demand
3.00 Credits
Morehead State University
Prerequisites: ACCT 281 and 282 with a minimum grade of "C." The first of three intermediate-level financial accounting courses. Topics covered will include study of: the environment under which accounting standards are established; the conceptual framework for financial accounting; the accounting cycle; requirements for the presentation of the income statement, balance sheet, and statement of cash flows, time value of money concepts; and accounting for cash, accounts receivable and inventories.
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ACCT 381 - Intermediate Accounting I. ;on demand
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ACCT 382: Intermediate Accounting II. ;on demand
3.00 Credits
Morehead State University
Prerequisite: ACCT 381 with a minimum grade of "C.? ?The secondof three intermediate-level financial accounting courses. Topics covered will include accounting for: acquisition and depreciation of fixed assets, intangible assets, current liabilities, contingencies, long-term liabilities, stockholders' equity, retained earnings, dilutive securities, earnings per share, investments, and revenue recognition.
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ACCT 382 - Intermediate Accounting II. ;on demand
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ACCT 383: Intermediate Accounting III. ;on demand
3.00 Credits
Morehead State University
Prerequisite: ACCT 381. The third of the three intermediate-level financial accounting courses. Topics covered will include accounting for: income taxes, pensions, postretirement benefits, leases, changes and errors, and changing prices. Other topics include the cash flow statement, basic financial statement analysis, and methods of full disclosure.
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ACCT 383 - Intermediate Accounting III. ;on demand
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ACCT 387: Income Tax. ;I
3.00 Credits
Morehead State University
Prerequisite: ACCT 282 with a minimum grade of "C.? ?Income tax legislation, federal andstate; returns for individuals; gross income; basis for gains and losses; capital gains and losses; dividends; deductions; withholding.
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ACCT 387 - Income Tax. ;I
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ACCT 388: Practice in Personal Tax Accounting. ;II
3.00 Credits
Morehead State University
Prerequisite: ACCT 387 and consent of instructor. Income tax legislation, federal and state; preparing returns for elderly and low income individuals; gross income; capital gains and losses; dividends; interest; deductions; withholdings. Available for option credit.
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ACCT 388 - Practice in Personal Tax Accounting. ;II
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ACCT 390: Cost Accounting I. ;on demand
3.00 Credits
Morehead State University
Prerequisite: ACCT 282 with a minimum grade of "C.? ?Controland classification of manufacturing costs, job order and process cost analysis; materials, labor, and overhead analysis; joint and byproduct costing.
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ACCT 390 - Cost Accounting I. ;on demand
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ACCT 391: Accounting Information Systems. ;on demand
3.00 Credits
Morehead State University
Prerequisite: ACCT 282 with a minimum grade of "C." Examination of accounting information systems within a context of contemporary technology. The course focuses on terms, concepts, and technology found within the accounting information systems environment; accounting cycles and control of accounting information systems; theory and practices relating to systems development; and reporting practices related to accounting information systems.
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ACCT 391 - Accounting Information Systems. ;on demand
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ACCT 399: Selected Workshop Topics. ;on demand
1.00 - 4.00 Credits
Morehead State University
Workshops on various accounting subjects will be presented periodically. These workshops supplement the basic accounting courses. Credit toward degree programs must be approved by the student's advisor and the department chair.
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ACCT 399 - Selected Workshop Topics. ;on demand
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