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Undergraduate Bulletin 2012-2013

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ACCT 200
Accounting for Business Decisions LINK
Credit Hours: 3
Course Format: Lecture 3
Course Delivery: Classroom
Prereqs:
For non-CBA students only; 14 credit hours taken at UNL; 2.5 cumulative GPA; and MATH 101, 104, or 106.
Letter grade only. ACCT 200 fulfills the Accounting requirement for the minor in business administration for non-business students and is part of a six course sequence for the minor. 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, MNGT 300, MRKT 300
ACCT 201/201X
Introductory Accounting I LINK
Credit Hours: 3
Course Format: Lecture 3
Course Delivery: Classroom, Web
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'.
Fundamentals of accounting, reporting, and analysis to understand financial, managerial, and business concepts and practices.
This course is a prerequisite for: ACCT 202, ACCT 308, ACCT 309, ACCT 313, AECN 301, AECN 416, ASCI 490, BLAW 372, ECON 365, FINA 300, FINA 361, FINA 361H, FINA 363, FINA 375, FINA 382, HRTM 310, MNGT 331, MNGT 475, MRKT 300, SCMS 335, TMFD 313, TMFD 413
ACCT 201H
Honors: Introductory Accounting I LINK
Credit Hours: 3
Course Format: Lecture
Course Delivery: Classroom
Prereqs:
Good standing in the University Honors Program or by invitation; freshman standing; 3.5 GPA over at least 14 credit hours earned at UNL.
For course description, see ACCT 201.
ACCT 202/202X
Introductory Accounting II LINK
Credit Hours: 3
Course Delivery: Classroom, Web
Prereqs:
Sophomore standing; ACCT 201 with grade of C or above; and a 2.5 cumulative GPA.
Continuation of ACCT 201.
This course is a prerequisite for: FINA 300, MNGT 475H
ACCT 306
Survey of Accounting LINK
Credit Hours: 4
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
ACCT 308
Managerial Accounting LINK
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.
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
ACCT 309
Accounting Systems LINK
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
ACCT 313
Intermediate Accounting I LINK
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
ACCT 314
Intermediate Accounting II LINK
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 398
Special Topics LINK
Credit Hours: 1-3
Max credits per degree: 3
Course Delivery: Classroom
Prereqs:
Permission of department chair.
Topics vary.
ACCT 399
Independent Study LINK
Credit Hours: 1-3
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.
ACCT 399H
Honors: Independent Study LINK
Credit Hours: 3-6
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.
ACCT 404/804
Advanced Accounting LINK
Credit Hours: 3
Course Delivery: Classroom
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.
ACCT 407
Ethics and Accountant's Professional Responsibility LINK
Credit Hours: 3
Course Format: Lecture
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.
ACCT 408/808
Advanced Managerial Accounting LINK
Credit Hours: 3
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.
This is the 2012-2013 Undergraduate Bulletin

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