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ACCT 1341 - Principles of Accounting I
Accounting
An introduction to accounting principles and procedures currently utilized in the recording, understanding and evaluation of business operations through the medium of financial statements. Fall, Spring, day and evening; Summer, evening.


ACCT 1342 - Principles of Accounting II
Accounting
An introduction to accounting principles and procedures currently utilized in the recording, understanding and evaluation of business operations through the medium of financial statements. Fall, Spring, day and evening; Summer, evening. Prerequisite: ACCT 1341


ACCT 3332 - Managerial Accounting
Accounting
An examination of cost accounting principles and practices such as job order costs, process costs and standard cost controls as well as specific managerial problem areas such as budgeting, pricing policies and inventory control. Prerequisite: ACCT 1342. Fall, evening; Spring, day


ACCT 3333 - Income Taxation I
Accounting
A study of the federal income taxation of individuals. Includes the areas of tax law sources and administration, filing considerations, gross income, deductions and losses, tax credits and property transactions. Prerequisite: ACCT 1342. Fall, day and evening.


ACCT 3334 - Income Taxation II
Accounting
A study of the federal income taxation of corporations, partnerships, trusts and estates. Includes the areas of corporate distributions and accumulations, S corporations and the federal estate and gift tax. Prerequisite: ACCT 3333. Spring, day and evening.


ACCT 3335 - Tax Practice (VITA)
Accounting
A practical introduction to individual income tax preparation. Offered in conjunction with the IRSŐs Volunteer Income Tax Assistance (VITA) program, the course entails working 44 hours on Saturdays during the spring semester. Prerequisite: ACCT 3333. Maximum credit for all internships: 6 credit hours. Spring, Saturday.


ACCT 3336 - Financial Statement Analysis
Accounting
An in-depth study into the area of financial statement and investment analysis. For accounting and business majors, this course is ideal for the non-accountant business person who encounters financial statements in daily business activities. Prerequisite: ACCT 1342. Spring, evening.


ACCT 3341 - Intermediate Accounting: Assets
Accounting
The purpose of this course is to provide the student with a thorough understanding of the concepts, theory, and guidelines related to assets and prepare students for the CPA exam and entrance into the accounting profession. Topics include accounting for cash, inventory, receivables, investments, and fixed assets. Prerequisite: ACCT 1342.


ACCT 3342 - Intermediate Accounting: Equities
Accounting
The purpose of this course is to provide each student with a thorough understanding of the concepts, theory, and guidelines related to accounting for equities, and prepare the student for the CPA exam and entrance into the accounting profession. Topics include accounting for long-term debt, troubled-debt, stock options, leases, pensions, and income tax allocation. Additional topics include the computation of the earnings per share ratio and the preparation of the statement of cash flows. Prerequisite: ACCT 1342.


ACCT 4191 - Internship in Accounting
Accounting
Practicum or on-the-job experience under the guidance of practicing specialists in the field. To be supervised individually by a department faculty member with the approval of the chair. Permission of the chair or academic advisor/supervisor is required. Number of credit hours earned depends on number of hours spent on the internship site weekly. Internships may only be taken on a pass/fail basis. Maximum credit for all internships: 6 credit hours.


ACCT 4193 - Special Topics in Accounting
Accounting
Systematic analysis and discussion of selected topics of mutual interest to the professor and students. Course may be repeated for additional credits as topics vary.


ACCT 4291 - Internship in Accounting
Accounting
Practicum or on-the-job experience under the guidance of practicing specialists in the field. To be supervised individually by a department faculty member with the approval of the chair. Permission of the chair or academic advisor/supervisor is required. Number of credit hours earned depends on number of hours spent on the internship site weekly. Internships may only be taken on a pass/fail basis. Maximum credit for all internships: 6 credit hours.


ACCT 4293 - Special Topics in Accounting
Accounting
Systematic analysis and discussion of selected topics of mutual interest to the professor and students. Course may be repeated for additional credits as topics vary.


ACCT 4333 - Auditing
Accounting
An introduction to auditing and the public accounting profession. Emphasis on the study of generally accepted auditing standards and the theory of auditing and the methods and procedures used by the independent accountant to obtain the necessary evidence upon which to base an opinion regarding the fairness of presentation of the financial statements. Prerequisite: ACCT 3342


ACCT 4335 - Fund Accounting
Accounting
A study of the unique accounting principles and practices of governmental and non-profit institutions. Included in the study are state and local governmental units, public schools, colleges and universities, hospitals, voluntary health and welfare organizations and other nonprofit entities. Prerequisite: ACCT 1342. Fall, day.


ACCT 4338 - Accounting Systems
Accounting
A study of accounting information systems for external reporting and management control. Attention is directed toward providing an understanding of the integration of computerization into business accounting systems. Prerequisite: ACCT 1342. Spring, day; Summer, evening.


ACCT 4391 - Internship in Accounting
Accounting
Practicum or on-the-job experience under the guidance of practicing specialists in the field. To be supervised individually by a department faculty member with the approval of the chair. Permission of the chair or academic advisor/supervisor is required. Number of credit hours earned depends on number of hours spent on the internship site weekly. Internships may only be taken on a pass/fail basis. Maximum credit for all internships: 6 credit hours.


ACCT 4393 - Special Topics in Accounting
Accounting
Systematic analysis and discussion of selected topics of mutual interest to the professor and students. Course may be repeated for additional credits as topics vary.


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