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However, concurrent enrollment in ACCT 3321, ACCT 3361, ACCT 4314, and ACCT 4351 permitted.

This is the capstone course for the undergraduate accounting major.

Principles of asset valuation and income measurement; accounting systems and internal controls. (ACTS Course Number ACCT 2003) ACCT 2330 Principles of Accounting II Prerequisite: 70% score on Information Technology Qualifying Exam, and ACCT 2310 and MATH 1302. Introduction to federal income taxation, with emphasis on personal business and investment income and deductions, property transactions, and other topics related to taxation of individuals. ACCT 3330 Intermediate Cost and Managerial Accounting I Prerequisites: ACCT 2310, ACCT 2330, and ECON 3355, each with a grade of C or greater; MATH 1302; 70% score on Information Technology Qualifying Exam.

Note: A grade of C or higher is required in ACCT 2310 and ACCT 2330 to register in any higher level Accounting course. Conceptual framework for managerial accounting, measurement and reporting of cost information, including historical and standard cost systems, cost behavior analysis, budgeting, variance analysis, responsibility accounting, performance measurement, and management control systems. ACCT 3341 Accounting Information Systems Prerequisite: ACCT 2310, ACCT 2330, and ACCT 3311, each with a grade of C or greater.

Note: The subject code for courses previously identified by the SPCH subject code are now identified by the ACOM subject code.

All courses taken prior to this change that bear the SPCH code still count toward all Applied communication major and minor requirements.

Review of the evolution of accounting systems from manual systems to advanced automated systems, with emphasis on processing requirements and the EDP tools used in the automation of information systems; study of the internal control needs of accounting systems, both manual and EDP; microcomputer-based projects. ACCT 3361 Accounting for Governments, Not-for-Profits, and Other Financial Issues Prerequisite: ACCT 3311 with C or greater.

Graduate courses are found within the Graduate Catalog, Clinton School of Public Service Website, and the Law School Website.Course is offered on a credit/no credit basis only, with credit being equivalent to C or greater performance. ACCT 4199, 4299, 4399 Independent Study Prerequisites: Senior standing, consent of instructor.Independent investigation under faculty supervision of topics not offered in regular courses. ACCT 4311 Accounting Issues Prerequisites: ACCT 2310, ACCT 2330, ACCT 3311, ACCT 3312, ACCT 3321, ACCT 3330, ACCT 3341, ACCT 3361, ACCT 4314, and ACCT 4351, each with a grade of C or greater.Study of federal income taxation provisions affecting the formation, operation, liquidation, acquisition, and reorganization of Sub-chapter C corporations.There will be an emphasis on research and tax planning.

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