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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: BLAW 372, 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.
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, BLAW 372, CIVE 476, MNGT 475
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 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, ACCT 410, ACCT 814
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