Accounting Courses

Courses of Instruction (ACCT)

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Course Formats
ACE Outcomes
Prereqs:
For non-CBA students only; 2.5 cum GPA; Sophomore standing (or freshman standing with 14 credit hours of UNL credit and Math 104 with a grade of 'C' or 'Pass' or better).
Letter grade only. Credit towards the degree cannot be earned in both ACCT 200 and ACCT 201 and/or ACCT 202.
This course is designed to introduce financial and managerial accounting concepts to students who are not business majors but who will use such information in future roles as investors, owners, managers, employees and /or taxpaying citizens. Because accounting is referred to as ‘the language of business’ a primary objective of this course is to enable you to understand how accounting meets the information needs of various users. The course lays a foundation for understanding and use of accounting concepts, skills and judgments in numerous endeavors, both career and personal.
This course is a prerequisite for: FINA 300, HRTM 310, TMFD 313, TMFD 412, TMFD 413
Credit Hours: 3
Course Format: Lecture 3
Course Delivery: Classroom
Prereqs:
Sophomore standing (or freshman standing with 14 credit hours of UNL credit and Math 104 with a grade of 'C' or 'Pass' or better); and 2.5 GPA.
ACCT 201 provides foundation for advanced courses. ACCT 201 is 'Letter grade only'. Credit toward the degree cannot be earned in both ACCT 200 and either of ACCT 201 and/or ACCT 202.
Fundamentals of accounting, reporting, and analysis to understand financial, managerial, and business concepts and practices.
Credit Hours: 3
Course Format: Lecture 3
Course Delivery: Classroom, Web
Prereqs:
Open only to CBA Honors Academy students in good standing or by permission; freshman standing.
Fundamentals of accounting, reporting, and analysis to understand financial, managerial, and business concepts and practices.
This course is a prerequisite for: MRKT 341
Credit Hours: 3
Course Format: Lecture 3
Course Delivery: Classroom
Prereqs:
Sophomore standing; ACCT 201 with grade of C or above; and a 2.5 cumulative GPA.
Credit toward the degree cannot be earned in both ACCT 200 and either of ACCT 201 and/or ACCT 202.
Continuation of ACCT 201.
This course is a prerequisite for: FINA 300, MRKT 341
Credit Hours: 3
Course Delivery: Classroom, Web
Prereqs:
Open only to CBA Honors Academy students in good standing or by permission. Sophomore standing; ACCT201 or ACCT201H with a grade of C or above; and a 2.5 cumulative GPA.
Continuation of ACCT 201H.
This course is a prerequisite for: MRKT 341
Credit Hours: 3
Course Format: Lecture 3
Course Delivery: Classroom
Prereqs:
Except for the 53-hr requirement, the junior standing prerequisite is waived.
ACCT 306 is not open to students who have credit in ACCT 201 and/or 202. A one-semester course for students above the sophomore level who desire a knowledge of the fundamentals of accounting.
Fundamentals of accounting analysis which are most helpful in understanding managerial and business concepts and practices.
This course is a prerequisite for: ACCT 309, CIVE 476
Credit Hours: 4
Course Delivery: Classroom
Prereqs:
ACCT 201 and 202 with grades of C or better, or 306 with grade of C or better.
Internal accounting as a tool to generate information for managerial planning and control. Conventional and computer problem materials are used to develop understanding of operating and capital budgets, standard costs, incremental concepts, relevant costs, transfer pricing, and responsibility and profit center reports as a means of analysis as well as techniques of measurement.
This course is a prerequisite for: ACCT 408
Credit Hours: 3
Course Delivery: Classroom
Prereqs:
ACCT 201 and 202 with grade of C or better, or ACCT 306 with grade of C or better; MNGT/MIST 350; or permission.
Examination of accounting system concepts, applications, and the process by which they are analyzed, designed, and implemented. Emphasis on management information and computer applications in financial accounting, auditing, and management accounting by means of case study analysis.
This course is a prerequisite for: ACCT 409, ACCT 410
Credit Hours: 3
Course Delivery: Classroom
Prereqs:
ACCT 201 and 202 with grades of C or better, or 306 with grade of C or better.
Analysis and interpretation of financial and operating statements; net income concepts, statements from incomplete records; theory and practice relating to cash flow; and the investment in tangible and intangible assets.
This course is a prerequisite for: ACCT 314, ACCT 407, ACCT 412
Credit Hours: 3
Course Delivery: Classroom
Prereqs:
ACCT 313 with grade of C or better, or permission.
Continuation of ACCT 313 with emphasis on contemporary accounting theory and practice regarding long-term liabilities, corporate equities, and problem areas under study by professional accounting organizations. Analysis of financial statements and the statements of cash flow stressed and related to current controversial topics.
This course is a prerequisite for: ACCT 404
Credit Hours: 3
Course Delivery: Classroom
ACCT 398
Prereqs:
Permission of department chair.
Topics vary.
Credit Hours: 1-3
Max credits per degree: 3
Course Delivery: Classroom
Prereqs:
Permission of director of the School of Accountancy.
Open to juniors and seniors concentrating in accounting.
Special research project or reading program under the direction of a staff member in the School.
Credit Hours: 1-3
Course Delivery: Classroom
Prereqs:
Good standing in the University Honors Program or by invitation, and permission of the supervising faculty member and chair of the School of Accountancy.
Special research project or reading program under the direction of a faculty member within the School of Accountancy.
Credit Hours: 3-6
Course Delivery: Classroom
ACCT 404/804
Prereqs:
ACCT 314 with grade of C or better, or permission.
Special accounting problems relating to the preparation of combined and consolidated financial statements for accounting entities with branch offices and with subsidiaries, both domestic and foreign; partnership accounting; accounting for foreign currency transactions and translations; governmental and not-for-profit accounting.
Credit Hours: 3
Course Delivery: Classroom
Prereqs:
ACCT 313 with grade of "C" or better.
Role of a professional accountant, codes of accountants, ethical decision making, the legal, regulatory and social environment in which an accountant makes an ethical decision.
Credit Hours: 3
Course Format: Lecture
Course Delivery: Classroom
Prereqs:
FINA 361 and ACCT 308 with grade of C or better, or permission.
Advanced treatment of managerial accounting topics with emphasis on generation, communication, and use of information to assist management in performance of the planning and control function. Problems, cases, library materials, and computer systems analysis are used to develop understanding of variance analysis, cost systems, capital budgeting, and other quantitative techniques relevant to internal accounting.
Credit Hours: 3
Course Delivery: Classroom
Prereqs:
ACCT 309 with a grade of C or better.
Identify, document, evaluate, and suggest improvements to accounting information systems (AIS).  Focus on impact of new technology on business transactions in an AIS, and how the information system influences and supports business decisions.  Current events in the AIS field.
Credit Hours: 3
Course Format: Lecture 3
Course Delivery: Classroom
ACCT 410/810
Prereqs:
ACCT 309 and 314, both with a grade of C or better.
Duties and responsibilities of auditors, methods of conducting various kind of audits; audit working papers; the preparation of the audit report; the auditor's certificate; special problems in the audit of different kinds of enterprises.
Credit Hours: 3
Course Delivery: Classroom
ACCT 412/812
Prereqs:
ACCT 313 with a grade of C or better, or permission.
Federal and state income tax concepts. Includes theory and historical growth of the fundamentals of the federal tax laws and regulations. Emphasis on the practical application of the tax laws in the preparation of the tax returns (for wage earners and sole proprietors) and the need for tax planning.
Credit Hours: 3
Course Delivery: Classroom
ACCT 499H
Prereqs:
Good standing in the University Honors Program or by invitation, and permission.
Conduct a scholarly research project and write a University Honors Program or undergraduate thesis.
Credit Hours: 3-6
Course Delivery: Classroom
Prereqs:
ACCT 810 with a grade of C or better, or permission
Analysis of changes in authoritative audit and accounting pronouncements. Besides topical coverage, recent discussion memoranda, technical bulletins, interpretations and statements of policy will be emphasized as to their integration into the accounting framework.
Credit Hours: 3
Campus:
Course Delivery: Classroom
Prereqs:
Admission to the Masters of Professional Accountancy (MPA) program; or permission of MPA faculty adviser and instructor
The economic characteristics of accounting information as they relate to the role played by financial accounting reports in allocating capital.
Credit Hours: 1-3
Max credits per degree: 3
Campus:
Course Delivery: Classroom
Prereqs:
Admission to the Master of Professional Accountancy (MPA) program;or permission of MPA faculty advisor and instructor.
Standards of ethical financial reporting and corporate governance in the context of the legal, regulatory, and social environments of corporate business. Acts of law and sanctions imposed for violations of standards of financial reporting.
Credit Hours: 3
Course Format: Lecture 3
Campus:
Course Delivery: Classroom
Prereqs:
ACCT 412/812 with a grade of C or better and admission to the Master of Professional Accountancy Program
Federal income taxation for corporations. Tax laws associated with formation, operation, distribution, redemption, and reorganizations are analyzed.
Credit Hours: 3
Course Format: Lecture 3
Course Delivery: Classroom
Prereqs:
ACCT 314 with a grade of C or better; Admission to the Master of Professional Accountancy (MPA) program;or permission of MPA faculty advisor and instructor.
Accounting and reporting for governmental units and organizations established as not-for-profit corporations. Expanded treatment of fund accounting and reporting for agencies operated in and for the general public interest.
Credit Hours: 3
Course Format: Lecture 3
Campus:
Course Delivery: Classroom
Prereqs:
ACCT 412/812 with a grade of C or better; Admission to the Master of Professional Accountancy program.
Development of skills in identifying problems, interpreting facts, conducting research, and communicating results in the field of Federal taxation.
Credit Hours: 3
Course Format: Lecture 3
Campus:
Course Delivery: Classroom
Prereqs:
ACCT 412/812 with a grade of C or better; Admission to the Master of Professional Accountancy program.
Areas of Federal law that are especially relevant in the prevailing economic and political climate.
Credit Hours: 3
Course Format: Lecture 3
Campus:
Course Delivery: Classroom
Prereqs:
Courses constituting the equivalent of the undergraduate Common Body of Knowledge requirement for CBA
The impact of Federal income tax law on management decisions, more from the viewpoint of recognizing problems than prescribing solutions.
Credit Hours: 3
Campus:
Course Delivery: Classroom
Prereqs:
Acct 412/812 with a grade of C or better; Admission to the Master of Professional Accountancy program.
Federal income taxation for partnerships. Tax laws associated with formation, operation, distribution, disposal, and dissolution.
Credit Hours: 3
Course Format: Lecture 3
Campus:
Course Delivery: Classroom
Prereqs:
Admission to the Masters of Professional Accountancy (MPA) program; or permission of MPA faculty adviser and instructor
This course has no description.
Credit Hours: 3
Campus:
Course Delivery: Classroom
ACCT 832
Prereqs:
Introduction to auditing concepts from a theoretical perspective. Applied course to plan, perform, and complete an audit.
Credit Hours: 3
Course Format: Lecture 3
Course Delivery: Classroom
ACCT 837
Taxation-Individual IncomeCrosslisted as LAW 637G
The structure and content of the federal income tax system, focusing on taxation of individuals. Income, deductions, income splitting, capital gains, and tax accounting. Technical proficiency in solving tax problems and an understanding of the tax policy decisions implicit in the technical rules.
Credit Hours: 3-4
Max credits per degree: 4
Campus:
Course Delivery: Classroom
Prereqs:
Pre- or coreq: LAW 632/G. Advanced federal income tax focusing on income taxation of corporations and shareholders.
Credit Hours: 1-4
Campus:
Course Delivery: Classroom
Prereqs:
Admission to the Master of Professional Accountancy (MPA) program; or permission of MPA faculty advisor and instructor.
Fraud and how fraud differs from other crimes. Fraud techniques, schemes, and actual fraud cases.
Credit Hours: 3
Course Format: Lecture 3
Campus:
Course Delivery: Classroom
Prereqs:
ACCT 841 aimed at non-accountants.  The focus is on fraud prevention and detection of risks and weakness that allow fraud to occur.  Criminal theory, ethics training, tone-at-the-top, and desirable company policies and codes are covered in more depth.
Course Format: Lecture 3
Course Delivery: Classroom
ACCT 848
Business PlanningCrosslisted as LAW 648G
Prereqs:
LAW 632/G, 638/G
Series of separate, rather detailed planning problems. Each problem calls for the selection and planning of a transaction to meet the needs of the parties involved, in light of applicable corporate, partnership, tax, and securities considerations.
Credit Hours: 1-4
Campus:
Course Delivery: Classroom
ACCT 857
Prereqs:
Admission to either the Masters of Professional Accountancy (MPA) or MBA program; or permission of MPA faculty adviser and instructor; ACCT 808 or GRBA 810
Rudiments of conceptual framework for designing and evaluating management accounting and control systems for business firms and situations. Case studies on the management aspects of budgeting, standard setting, variance analysis, cost allocation, operating control, transfer pricing, capital budgeting, performance evaluation, and other pertinent topics relating to managerial uses of accounting data.
Credit Hours: 3
Campus:
Course Delivery: Classroom
Prereqs:
Admission to either the Masters of Professional Accountancy (MPA) or MBA program; or permission of MPA faculty adviser and instructor
This course has no description.
Credit Hours: 3
Campus:
Course Delivery: Classroom
ACCT 863
Taxation-Individual Income IICrosslisted as LAW 663G
Most important tax principles affecting business and investments, as well as an introduction to basic tax procedure (both administrative and judicial), civil and criminal fraud, tax research, and certain ethical issues common in tax practice.
Credit Hours: 3
Campus:
Course Delivery: Classroom
Prereqs:
Intermediate financial accounting or ACCT 805; permission of the MBA director
How to effectively utilize accounting information presented in financial statements. Analysis of primary financial statements, revenue recognition practices, the financial reporting system, the effects of accounting method choice on reported financial data, and firm valuation.
Credit Hours: 3
Course Format: Lecture 3
Campus:
Course Delivery: Classroom
ACCT 899
Prereqs:
Admission to masters degree program and permission of major adviser
This course has no description.
Credit Hours: 6-10
Campus:
Course Delivery: Classroom
Prereqs:
Permission (ordinarily at least two senior-level courses in accounting or ACCT *801 and suitable supporting courses)
A research seminar on the conceptual framework underlying selected accounting systems or subsystems. The specific systems studied vary depending upon interest and background of enrolled students, but ordinarily include insurance or other regulatory systems, governmental or other not-for-profit systems, Securities and Exchange Commission regulations, federal income tax rules, and foreign systems. Contrasts with traditional financial and managerial reporting systems and the reasons for the differences that exist.
Credit Hours: 3
Max credits per degree: 24
Campus:
Course Delivery: Classroom
Prereqs:
ACCT *803
Empirical validations and implications of accounting information. The convergence of accounting with other disciplines such as: behavioral sciences; portfolio theory; and information theory. Recent empirical studies such as: implications of the efficient capital market hypothesis on external financial reporting, information content of financial reports, and market perceptions of external accounting information.
Credit Hours: 3
Course Format: Lecture 3
Campus:
Course Delivery: Classroom
Prereqs:
Admission to the Master of Professional Accountancy (MPA) program;or permission of MPA faculty advisor and instructor.
The historical development of accounting thought and the individuals, institutions, organizations, and philosophies that shaped its past and present and will influence its future.
Credit Hours: 3
Campus:
Course Delivery: Classroom
Prereqs:
Survey of important principles of partnership taxation.
Credit Hours: 1-4
Campus:
Course Delivery: Classroom
ACCT 967
Estate PlanningCrosslisted as LAW 767G
Prereqs:
Pre- or coreq: LAW 639/G. Federal estate and gift taxation, related income tax rules, estate planning concepts, and state inheritance taxation.
Credit Hours: 1-4
Campus:
Course Delivery: Classroom
Prereqs:
Problems of planning and implementing estate plans for clients of substantial wealth with emphasis on skills of drafting the various legal instruments usually required for comprehensive estate planning.
Credit Hours: 1-4
Campus:
Course Delivery: Classroom
ACCT 969
Tax Policy SeminarCrosslisted as LAW 769G
Policies of federal income taxation with emphasis on current legislative proposals and alternatives.
Credit Hours: 1-4
Campus:
Course Delivery: Classroom
Prereqs:
Admission to PhD program and permission.
Topics vary.
Credit Hours: 3
Course Format: Lecture 3
Campus:
Course Delivery: Classroom
Prereqs:
Admission to MPA program, permission of MPA adviser, and acceptance into approved internship program
Maximum of 6 sem hrs can be counted towards the MPA degree. Students present oral and written reports to faculty seminar once a semester. Independent study of theories, principles, practices, techniques, and strategies utilized in the accounting field. Practical experience in professional accounting situations through a preapproved internship program.
Credit Hours: 1-3
Max credits per degree: 6
Campus:
Course Delivery: Classroom
Prereqs:
Admission to PhD program, completion of research tools requirement, and permission
Capital market effects of accounting measurements and presentation, foundation of capital market research in accounting, methodology in conducting capital market research, and implication of capital market effects on accounting policy.
Credit Hours: 3
Campus:
Course Delivery: Classroom
Prereqs:
Admission to PhD program, completion of research tools requirements, and permission
MNGT 960 recommended. Behavioral factors in accounting system, design, audit judgment, decision making using accounting data, performance evaluation, accounting policy formation, and other accounting-related tasks.
Credit Hours: 3
Campus:
Course Delivery: Classroom
Prereqs:
Admission to PhD program and permission
Measurement alternatives through modeling of choices and economic analysis of information choices.
Credit Hours: 3
Campus:
Course Delivery: Classroom
Prereqs:
ACCT 858 or equivalent
May be repeated for credit if different subject matter. Special subjects in contemporary managerial accounting.
Credit Hours: 3
Max credits per degree: 24
Campus:
Course Delivery: Classroom
This course has no description.
Credit Hours: 1-3
Campus:
Course Delivery: Classroom
Prereqs:
Admission to doctoral degree program and permission of supervisory committee chair
This course has no description.
Credit Hours: 1-24
Max credits per degree: 55
Campus:
Course Delivery: Classroom