ACCT Courses

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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: ACCT 202, ACCT 301, ACCT 308, ACCT 309, ACCT 313, BLAW 372, MRKT 341
Credit Hours: 3
Course Format: Lecture 3
Course Delivery: Classroom
Prereqs: Prereqs: Sophomore standing (or freshman standing with 14 credit hours of UNL credit and Math 104 or Math 106 with a grade of ‘C’ or ‘Pass’ or better); ACCT 201 or 201H with grade of ‘C’ or above; and 2.5 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 Format: Lecture
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: ACCT 308, ACCT 309, ACCT 313, MNGT 475H, MRKT 341
Credit Hours: 3
Course Format: Lecture 3
Course Delivery: Classroom
Prereqs: For non-Accounting majors only; 2.5 GPA, ACCT 201 or 201H and ACCT 202 or202H with a C or better.
Does not provide credit toward an accounting degree or accounting minor.
Designed to introduce non-accounting majors to the basics of using accounting information. Covers the practical relationships between business decisions and the financial statements, including forecasting, investment decisions, and tax effects.
Credit Hours: 3
Course Format: Lecture 3
Course Delivery: Classroom
Groups: General Economics and Theory
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 308, ACCT 309, ACCT 313, BLAW 372, CIVE 476, MNGT 475, MNGT 475H
Credit Hours: 4
Course Delivery: Classroom
Prereqs: Prereqs: ACCT 201 or 201H, ACCT 202 or 202H, or ACCT 306, ECON 215 or STAT 218, and Math 104 or 106/108H; all with grades of ‘C’ or above.
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.
Credit Hours: 3
Course Delivery: Classroom
Prereqs: Prereqs: ACCT 201 or 201H and ACCT 202 or 202H, or ACCT 306, and Math 104 or 106/108H; with grades of C or better; 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 401, ACCT 409, ACCT 410
Credit Hours: 3
Course Delivery: Classroom
Prereqs: Co-requisite: to be taken con-currently with or after ACCT 313.
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.
This course is a prerequisite for: ACCT 815, ACCT 816
Credit Hours: 3
Course Delivery: Classroom
Prereqs: Prereqs: ACCT 201 or 201H and ACCT 202 or 202H, or ACCT 306, and Math 104 or 106/108H; with grades 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 312, ACCT 314, ACCT 355, ACCT 407, ACCT 408
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 401, ACCT 404, ACCT 410, ACCT 814
Credit Hours: 3
Course Delivery: Classroom
Prereqs: ACCT 313 with a grade of C or better.
Research, analysis, and communication of proposals based on current issues in accounting, auditing, and taxation via written reports and presentations.
Credit Hours: 3
Course Format: Lecture 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
Prereqs: ACCT 314 and ACCT 309 with grade of C or better.
Principles and methodologies of detecting and deterring fraud using accounting, auditing, and investigative skills. Also introduces the fundamentals of internal auditing in a changing business environment.
Credit Hours: 3
Course Format: Lecture 3
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: ACCT 313 and FINA 361 with grades of C or better.
Provides a broad framework for using financial statement analysis to evaluate a firm’s business operations and to predict its future condition using concepts and principles learned in previous accounting and finance courses.
Credit Hours: 3
Course Format: Lecture 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.
This course is a prerequisite for: ACCT 832
Credit Hours: 3
Course Delivery: Classroom
Prereqs: ACCT 412/812 with a grade of C or better.
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
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

Attention

This is the site for old bulletin data. Please head to UNL's Course Catalog for updated course and program information.

Attention

This is the site for old bulletin data. Please head to UNL's Course Catalog for updated course and program information.