Accounting (ACCT)
Prerequisites: Non-CoB students only;2.5 cum GPA;Soph standing(or Freshman standing w/ 14 UNL credit hrs&MATH 104 w/ grade of 'C' or 'Pass' or better).Credit toward the degree cannot be earned in ACCT 200&any of the following:ACCT 201,ACCT 201H,ACCT 202,or ACCT 202H
Credit towards the degree cannot be earned in both ACCT 200 and ACCT 201 and/or ACCT 202. Letter grade only.
Description: 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.
Prerequisites: Sophomore standing(or Freshman standing w/ 14 crdt hrs of college credit & MATH 104 w/ grade of 'C' or 'Pass' or better);and 2.5 GPA. Credit toward the degree cannot be earned in ACCT 200&any of the following: ACCT 201, ACCT 201H, ACCT 202, or ACCT 202H
Provides foundation for advanced courses. Letter grade only. Credit toward the degree cannot be earned in both ACCT 200 and either of ACCT 201 and/or ACCT 202.
Description: Fundamentals of accounting, reporting, and analysis to understand financial, managerial, and business concepts and practices.
This course is a prerequisite for: ABUS 341, MRKT 341; ACCT 202; ACCT 202H; ACCT 301; ACCT 308; ACCT 309; ACCT 313; AECN 416; BLAW 371; BLAW 371H; BLAW 372; BLAW 372H; FINA 300; FINA 361; FINA 361A; FINA 361H; MNGT 301; MNGT 301H; MNGT 475; MRKT 341H, RAIK 341H; SCMA 331; SCMA 335; SCMA 350; SCMA 350H
Prerequisites: Open only to CoB Honors Academy students in good standing or by permission; freshman standing. Credit toward the degree cannot be earned in ACCT 200 and any of the following: ACCT 201, ACCT 201H, ACCT 202, or ACCT 202H
Description: Fundamentals of accounting, reporting, and analysis to understand financial, managerial, and business concepts and practices.
Prerequisites: Sophomore standing(or freshman standing w/ 14 UNL crdt hrs&MATH 104 or 106 w/ grade of C or Pass or better);ACCT 201or201H w/ grade of C or above;&2.5GPA. Crdt toward the degree cannot be earned in ACCT 200&any of the following:ACCT 201,201H,202 or 202H
Description: Continuation of ACCT 201.
Prerequisites: Only CoB Hon Acad. students in good standing or by permission. Sophomore standing;ACCT 201 or 201H with grade of C or above;&2.5 cumulative GPA. Credit toward the degree cannot be earned in ACCT 200&any of the following:ACCT 201,201H,202 or 202H
Description: Continuation of ACCT 201H.
Prerequisites: For non-Accounting majors only; 2.5 GPA, ACCT 201 or 201H and ACCT 202 or 202H with a C or better.
Does not provide credit toward an accounting degree or accounting minor.
Description: 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.
Prerequisites: Except for the 53-hr requirement, the junior standing prerequisite is waived.
A one-semester course for students above the sophomore level who desire a knowledge of the fundamentals of accounting. Not open to students who have credit in ACCT 201 and/or ACCT 202.
Description: Fundamentals of accounting analysis which are most helpful in understanding managerial and business concepts and practices.
Prerequisites: ACCT 201 or 201H, ACCT 202 or 202H, or ACCT 306, ECON 215 or STAT 218, SCMA 331 and MATH 104 or 106; all with grades of 'C' or above.
Description: 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.
Prerequisites: ACCT 201 or 201H and ACCT 202 or 202H, or ACCT 306, and MATH 104 or 106, and SCMA 250; with grades of C or better; or permission.
Description: 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.
Prerequisites: Co-requisite: to be taken con-currently with or after ACCT 313
Description: 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.
Prerequisites: ACCT 201 or 201H and ACCT 202 or 202H, or ACCT 306, and MATH 104 or 106; with grades of C or better.
Description: 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.
Prerequisites: ACCT 313 with grade of C or better or permission
Description: 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.
Prerequisites: An undergraduate major in the College of Business with at least sophomore standing and departmental consent and acceptance into an approved internship. Departmental credit for course cross-listings may have additional requirements for consent.
May be repeated.
Description: Provides an opportunity to study theories, principles, practices, techniques, and strategies utilized in the business field through an internship related to the major field of study and an integral or important part of their program of study. Reflect on classroom knowledge and develop practical experience in professional business situations through an approved internship.
Prerequisites: Permission of department chair.
Description: Topics vary.
Prerequisites: Permission of director of the School of Accountancy.
Open to juniors and seniors concentrating in accounting.
Description: Special research project or reading program under the direction of a staff member in the School.
Prerequisites: Good standing in the University Honors Program or by invitation, and permission of the supervising faculty member and chair of the School of Accountancy.
Description: Special research project or reading program under the direction of a faculty member within the School of Accountancy
Description: 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.
Prerequisites: ACCT Major or Permission; ACCT 314 with grade of C or better.
Description: 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.
Prerequisites: ACCT 313 with grade of "C" or better
Description: 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.
Description: 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 802
Prerequisites: ACCT Major or Permission; ACCT 312 with a grade of C or better.
Description: Federal income taxation for corporations. Tax laws associated with formation, operation, distribution, redemption, and reorganizations are analyzed.
Prerequisites: Good standing in the University Honors Program or by invitation, and permission.
Description: Conduct a scholarly research project and write a University Honors Program or undergraduate thesis.