ACCT200
Accounting for Business Decisions

Prerequisites: For non-CBA students only; Sophomore standing (or freshman standing with 14 credit hours of UNL credit and Math 104 with a grade of 'C' or 'Pass' or better); 2.5 GPA

Letter grade only. Credit towards the degree cannot be earned in both ACCT 200 and ACCT 201 and/or ACCT 202.

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.

This course is a prerequisite for: FINA 300; HRTM 310

Course details
Credit Hours:3
Max credits per semester:3
Max credits per degree:3
Course Format:LEC
Offered:ALL

Credit Hours:3

ACE:

ACCT201
Introductory Accounting I

Prerequisites: Sophomore standing (or Freshman standing with 14 credit hours of UNL credit and MATH 104 with 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.

Description: Fundamentals of accounting, reporting, and analysis to understand financial, managerial, and business concepts and practices.

Course details
Credit Hours:3
Max credits per semester:3
Max credits per degree:3
Course Format:LEC
Offered:ALL

Credit Hours:3

ACE:

ACCT201H
Honors: Introductory Accounting I

Prerequisites: Open only to CBA Honors Academy students in good standing or by permission; freshman standing

Description: Fundamentals of accounting, reporting, and analysis to understand financial, managerial, and business concepts and practices.

Course details
Credit Hours:3
Max credits per semester:3
Max credits per degree:3
Course Format:LEC

Credit Hours:3

ACE:

ACCT202
Introductory Accounting II

Prerequisites: 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.

Description: Continuation of ACCT 201.

Course details
Credit Hours:3
Max credits per semester:3
Max credits per degree:3
Course Format:LEC
Offered:ALL

Credit Hours:3

ACE:

ACCT202H
Introductory Accounting II

Prerequisites: 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

Description: Continuation of ACCT 201H.

Course details
Credit Hours:3
Max credits per semester:3
Max credits per degree:3
Course Format:LEC

Credit Hours:3

ACE:

ACCT301
Using Accounting Information

Prerequisites: 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.

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.

Course details
Credit Hours:3
Max credits per semester:3
Max credits per degree:3
Course Format:LEC
Groups:General Economics and Theory

Credit Hours:3

ACE:

ACCT306
Survey of Accounting

Prerequisites: 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. ACCT 306 is not open to students who have credit in ACCT 201 and/or 202.

Description: Fundamentals of accounting analysis which are most helpful in understanding managerial and business concepts and practices.

Course details
Credit Hours:4
Max credits per semester:4
Max credits per degree:4
Course Format:LEC

Credit Hours:4

ACE:

ACCT308
Managerial Accounting

Prerequisites: ACCT 201 or 201H, ACCT 202 or 202H, or ACCT 306, ECON 215 or STAT 218, SCMA 331 and Math 104 or 106/108H; 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.

Course details
Credit Hours:3
Max credits per semester:3
Max credits per degree:3
Course Format:LEC

Credit Hours:3

ACE:

ACCT309
Accounting Systems

Prerequisites: 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

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.

Course details
Credit Hours:3
Max credits per semester:3
Max credits per degree:3
Course Format:LEC

Credit Hours:3

ACE:

ACCT312
Federal Tax Accounting

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.

This course is a prerequisite for: ACCT 813, ACCT 413; ACCT 815; ACCT 816; ACCT 819

Course details
Credit Hours:3
Max credits per semester:3
Max credits per degree:3
Course Format:LEC

Credit Hours:3

ACE:

ACCT313
Intermediate Accounting I

Prerequisites: ACCT 201 or 201H and ACCT 202 or 202H, or ACCT 306, and Math 104 or 106/108H; 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.

This course is a prerequisite for: ACCT 312; ACCT 314; ACCT 355; ACCT 407

Course details
Credit Hours:3
Max credits per semester:3
Max credits per degree:3
Course Format:LEC

Credit Hours:3

ACE:

ACCT314
Intermediate Accounting II

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.

Course details
Credit Hours:3
Max credits per semester:3
Max credits per degree:3
Course Format:LEC

Credit Hours:3

ACE:

ACCT355
Research in Accounting

Prerequisites: ACCT 313 with a grade of C or better

Description: Research, analysis, and communication of proposals based on current issues in accounting, auditing, and taxation via written reports and presentations.

Course details
Credit Hours:3
Max credits per semester:3
Max credits per degree:3
Course Format:LEC

Credit Hours:3

ACE:

ACCT398
Special Topics

Prerequisites: Permission of department chair.

Description: Topics vary.

Course details
Credit Hours:1-3
Max credits per semester:3
Max credits per degree:3
Course Format:LEC

Credit Hours:1-3

ACE:

ACCT399
Independent Study

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.

Course details
Credit Hours:1-6
Max credits per semester:6
Max credits per degree:6
Course Format:IND

Credit Hours:1-6

ACE:

ACCT399H
Honors: Independent Study

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

Course details
Credit Hours:3-6
Max credits per semester:6
Max credits per degree:6
Course Format:IND

Credit Hours:3-6

ACE:

ACCT401
Fraud Examination and Internal AuditCrosslisted with ACCT 801

Prerequisites: ACCT 314 and ACCT 309 with grade of C or better

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.

Course details
Credit Hours:3
Max credits per semester:3
Max credits per degree:3
Course Format:LEC

Credit Hours:3

ACE:

ACCT404
Advanced AccountingCrosslisted with ACCT 804

Prerequisites: ACCT 314 with grade of C or better or permission

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.

Course details
Credit Hours:3
Max credits per semester:3
Max credits per degree:3
Course Format:LEC

Credit Hours:3

ACE:

ACCT407
Ethics and Accountant's Professional Responsibility

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.

Course details
Credit Hours:3
Max credits per semester:3
Max credits per degree:3
Course Format:LEC

Credit Hours:3

ACE:

ACCT409
Accounting Information Systems (AIS)Crosslisted with ACCT 809

Prerequisites: ACCT 309 with a grade of C or better

Description: 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.

Course details
Credit Hours:3
Max credits per semester:3
Max credits per degree:3
Course Format:LEC

Credit Hours:3

ACE:

ACCT410
AuditingCrosslisted with ACCT 810

Prerequisites: ACCT 309 and 314, both with a grade of C or better

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 832

Course details
Credit Hours:3
Max credits per semester:3
Max credits per degree:3
Course Format:LEC

Credit Hours:3

ACE:

ACCT413
Corporate Tax AccountingCrosslisted with ACCT 813

Prerequisites: ACCT 312 or 412/812 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.

Course details
Credit Hours:3
Max credits per semester:3
Max credits per degree:3
Course Format:LEC

Credit Hours:3

ACE:

ACCT499H
Honors Thesis

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.

Course details
Credit Hours:3-6
Max credits per semester:6
Max credits per degree:6
Course Format:IND

Credit Hours:3-6

ACE: