Course Descriptions
ACCT 2121. Principles of Accounting I. (3) Prerequisite: sophomore standing or consent of department. Fundamental accounting principles, with emphasis on the use of financial accounting data and analysis of financial statements. (Fall, Spring, Summer) (Evenings)
ACCT 2122. Principles of Accounting II. (3) Prerequisite: ACCT 2121 and sophomore standing or consent of department. An introduction to managerial accounting with an emphasis on using accounting information to make decisions. (Fall, Spring, Summer) (Evenings)
ACCT 3043. Current Developments in Accounting. (1-3) May be repeated for credit. Prerequisite: consent of the Department. A research project will be required. Topics will be selected from internal and external auditing, governmental accounting, income taxes, managerial accounting and accounting theory. (Fall, Spring, Summer) (Evenings)
ACCT 3121. Internal Auditing I. (3) Prerequisites: ACCT 2122 and consent of instructor. Introduction to internal auditing standards, ethics, audit evidence and techniques, and reporting practices and demonstration of these concepts through case studies. (Spring)
ACCT 3122. Internal Auditing II. (3) Prerequisites: ACCT 3121. Internal auditing management, quantitative techniques used by internal auditors, operational auditing, fraud and EDP auditing including demonstration of these techniques through the use of case studies and reports. (Fall)
ACCT 3130. Accounting for Not-for-Profit Organizations. (3) Prerequisite: ACCT 2121. Accounting for governmental and other not-for-profit entities. Three lecture hours, two lab hours. (Fall, Summer)
ACCT 3134. Federal Income Taxation. (3) Prerequisite: ACCT 2122. Open to non-Accounting majors only. Federal income tax laws and regulations applicable to individuals and business organizations. Three lecture hours, two lab hours. (Fall) (Evenings)
ACCT 3136. Managerial Cost Accounting. (3) Prerequisite: ACCT 2122. Analysis of the uses of accounting data in the planning, controlling and decision-making processes of business enterprises. Three lecture hours, two lab hours. (Fall, Spring, Summer) (Evenings)
ACCT 3138. Intermediate Financial Accounting I. (3) Prerequisite: ACCT 2122 with a grade of C or better. Analysis of the requirements of outsiders (investors, auditors and governments) for information about the status and operations of firms. The application of various theories and concepts will be stressed. Three lecture hours, two lab hours. (Fall, Summer) (Evenings)
ACCT 3139. Intermediate Financial Accounting II. (3) Prerequisite: ACCT 3138 with a grade of C or better. Continuation of ACCT 3138 with an emphasis on accounting problems peculiar to corporate organizations. Three lecture hours, two lab hours. (Fall, Spring, Summer) (Evenings)
ACCT 3140. Accounting Information Systems. (3) Prerequisites: STAT 1220, INFO 2130 and ACCT 3138. An introduction to accounting EDP systems, with particular emphasis on internal controls and computer auditing techniques. Three lecture hours, two lab hours. (Fall, Spring) (Evenings)
ACCT 3141. Specialized Accounting Topics. (3) Prerequisite: ACCT 3139 with a grade of C or better. Specialized accounting topics with emphasis on consolidated statements. Three lecture hours, two lab hours. (Fall, Summer) (Evenings)
ACCT 3146. Income Tax for Individuals. (3) Prerequisite: ACCT 2122 with a grade of C or better. Federal income tax laws and regulations applying to individuals. Three lecture hours, two lab hours. Lab is optional unless scheduled for an exam. (Fall) (Evenings)
ACCT 3147. Advanced Income Taxation. (3) Prerequisite: ACCT 3146. Federal income tax laws and regulations applying to partnerships, corporations, estates and trusts, and estate, gift and inheritance taxes. Three lecture hours, two lab hours. (Spring) (Evenings)
ACCT 3148. Internal Control and Auditing. (3) Prerequisite: ACCT 3139 (with a grade of C or better) and 3140. Analysis of the accounting control systems and the independent auditor's examination of the system and other evidence as a basis for expressing an opinion on financial statements. Three lecture hours, two lab hours. (Fall, Spring) (Evenings)
ACCT 3149. CPA Preparation. (3) Prerequisite: ACCT 3141. Intensive study of principles and techniques involved in the solution of advanced accounting problems encountered in public accounting practice. Three lecture hours, two lab hours. (Spring)
ACCT 3150. International Accounting. (3) Prerequisites: ACCT 2121 and 2122 and junior standing. A study of accounting techniques worldwide and how different techniques affect multi national firms and day to day international business practices. (Fall, Spring, Summer)
ACCT 3200 Foundations of Accounting. (3)Accelerated and in-depth study of conceptual foundations and applications of financial, cost and managerial accounting with emphasis on building accounting information bases for internal, managerial decision-making. (Accounting preparation to enter MBA. May not be taken for credit toward any undergraduate degree within the Belk College of Business Administration or used as equivalent credit for ACCT 2121-2122). (Fall, Spring)(Evenings)
ACCT 3500. Cooperative Education Experience. (0) Prerequisite: Accounting major with department approval. Enrollment is required for the department's cooperative education students during each semester they are working in a co-op position. Course evaluation is Satisfactory/ Unsatisfactory grading. (Fall, Spring, Summer)
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