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Twin Cities Campus

Accounting B.S.B.

Accounting
Curtis L. Carlson School of Management
  • Program Type: Baccalaureate
  • Requirements for this program are current for Spring 2018
  • Required credits to graduate with this degree: 120
  • Required credits within the major: 81 to 85
  • Degree: Bachelor of Science in Business
Accounting is the process of gathering financial information and presenting it in a manner that will help users of that information make better decisions. Accountants are also frequently called upon to analyze financial information and provide important business advice. The terms and definitions that have emerged from the discipline are used widely. In fact, accounting is commonly described as the "language of business." With increased automation over the years, the role of accountants has changed dramatically. Formerly regarded as simply number-crunchers, accountants have become recognized as valued business advisers and important members of an organization's management team. The major areas of study within the accounting curriculum are financial accounting, management accounting, income taxation, auditing, and business law.
Program Delivery
This program is available:
  • via classroom (the majority of instruction is face-to-face)
Admission Requirements
Freshman and transfer students are usually admitted to pre-major status before admission to this major.
A GPA above 2.0 is preferred for the following:
  • 3.00 transferring from another University of Minnesota college
  • 3.00 transferring from outside the University
Students in the school have no restrictions on declaring the major but must complete the five tool courses before continuing with the major requirements. Students from outside of the school must meet overall admission standards to enter this major, including completion of microeconomics, macroeconomics, and calculus prior to admission. Transfer students will also need to complete statistics and financial accounting before starting on the major coursework but may do so after admission.
For information about University of Minnesota admission requirements, visit the Office of Admissions website.
Required prerequisites
Tool Courses
Microeconomics
ECON 1101 - Principles of Microeconomics [SOCS, GP] (4.0 cr)
or APEC 1101 - Principles of Microeconomics [SOCS, GP] (4.0 cr)
or APEC 1101H - Principles of Microeconomics [SOCS, GP] (4.0 cr)
Macroeconomics
ECON 1102 - Principles of Macroeconomics (4.0 cr)
or APEC 1102 - Principles of Macroeconomics (3.0 cr)
or APEC 1102H - Honors: Principles of Macroeconomics (4.0 cr)
Calculus
MATH 1142 - Short Calculus [MATH] (4.0 cr)
or MATH 1271 - Calculus I [MATH] (4.0 cr)
or MATH 1571H - Honors Calculus I [MATH] (4.0 cr)
or MATH 1371 - CSE Calculus I [MATH] (4.0 cr)
Statistics
SCO 2550 - Business Statistics: Data Sources, Presentation, and Analysis (4.0 cr)
Accounting
ACCT 2050 - Introduction to Financial Reporting (4.0 cr)
or ACCT 2050H - Honors: Introduction to Financial Reporting (4.0 cr)
General Requirements
All students in baccalaureate degree programs are required to complete general University and college requirements including writing and liberal education courses. For more information about University-wide requirements, see the liberal education requirements. Required courses for the major, minor or certificate in which a student receives a D grade (with or without plus or minus) do not count toward the major, minor or certificate (including transfer courses).
Program Requirements
Effective July 1, 2006: Students who wish to earn the Certified Public Accountant (CPA) certification will need to complete 150 credit hours of coursework.
Lower Division Requirements
Management
Students entering the program as freshmen or sophomores take MGMT 1001. Students who transfer in as juniors complete MGMT 3001 instead.
MGMT 1001 - Contemporary Management (3.0 cr)
or MGMT 1001H - Honors: Contemporary Management (3.0 cr)
or MGMT 3001 - Fundamentals of Management (3.0 cr)
Corporate Responsibility & Ethics
MGMT 1005 - Corporate Responsibility and Ethics [CIV] (3.0 cr)
or MGMT 1005H - Corporate Responsibility and Ethics [CIV] (3.0 cr)
Psychology
PSY 1001 - Introduction to Psychology [SOCS] (4.0 cr)
or PSY 1001H - Honors Introduction to Psychology [SOCS] (4.0 cr)
Career Skills
BA 3000 - Career Skills (1.0 cr)
Immersion Core
Students complete the Immersion Core as a cohort.
MKTG 3001 - Principles of Marketing (3.0 cr)
SCO 3001 - Introduction to Operations Management (3.0 cr)
MGMT 3004 - Business Strategy (3.0 cr)
FINA 3001 - Finance Fundamentals (3.0 cr)
or FINA 3001H - Honors: Finance Fundamentals (3.0 cr)
Additional Core Requirements
Information Systems
IDSC 3001 - Introduction to Information Technology in Business (3.0 cr)
or IDSC 3001H - Honors: Information Systems for Business Processes and Management (3.0 cr)
Human Resources
HRIR 3021 - Human Resource Management and Industrial Relations (3.0 cr)
or HRIR 3021H - Honors: Human Resource Management and Industrial Relations (3.0 cr)
or IBUS 3021 - Human Resources Management in Australia (4.0 cr)
Managerial Accounting
ACCT 3001 - Introduction to Management Accounting (3.0 cr)
or IBUS 3002 - Managerial Accounting in Argentina and Chile (4.0 cr)
Business Communications
MGMT 3033W - Business Communication [WI] (3.0 cr)
or IBUS 3033W - Business Communication in Spain [WI] (4.0 cr)
Major Courses
ACCT 5101 - Intermediate Accounting I (4.0 cr)
ACCT 5102 - Intermediate Accounting II (4.0 cr)
ACCT 5125W - Auditing Principles and Procedures [WI] (4.0 cr)
ACCT 5135 - Fundamentals of Federal Income Tax (4.0 cr)
ACCT 5201 - Intermediate Management Accounting (2.0 cr)
BLAW 3058 - The Law of Contracts and Agency (4.0 cr)
ACCT 3150 - Role of the Accountant in Today's Finance Function (1.0 cr)
Electives
Take 4 or more credit(s) from the following:
· ACCT 5160 - Financial Statement Analysis (2.0 cr)
· ACCT 5180 - Consolidations and Advanced Reporting (2.0 cr)
· ACCT 5236 - Introduction to Taxation of Business (2.0 cr)
· ACCT 5310 - International Accounting (2.0 cr)
· IDSC 4411 - Information Technology Governance and Assurance (2.0 cr)
· ACCT 5126 - Internal Auditing (2.0 cr)
· ACCT 5281 {Inactive} (2.0 cr)
International Experience
Students must complete an international experience as part of the program requirements. Short-term programs or semester-length programs may be used to meet this requirement. Students participate in International Experience (IE) 101 early in their program to begin planning.
Upper-division Writing Intensive within the major
Students are required to take one upper-division writing intensive course within the major. If that requirement has not been satisfied within the core major requirements, students must choose one course from the following list. Some of these courses may also fulfill other major requirements.
Take 0 - 1 course(s) from the following:
· ACCT 5125W - Auditing Principles and Procedures [WI] (4.0 cr)
· MGMT 3033W - Business Communication [WI] (3.0 cr)
· IBUS 3033W - Business Communication in Spain [WI] (4.0 cr)
 
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ECON 1101 - Principles of Microeconomics (SOCS, GP)
Credits: 4.0 [max 4.0]
Course Equivalencies: Econ 1101/1104/1111/ApEc 1101
Typically offered: Every Fall, Spring & Summer
Microeconomic behavior of consumers, firms, and markets in domestic and world economy. Demand and supply. Competition and monopoly. Distribution of income. Economic interdependencies in the global economy. Effects of global linkages on individual decisions. prereq: knowledge of plane geometry and advanced algebra
APEC 1101 - Principles of Microeconomics (SOCS, GP)
Credits: 4.0 [max 4.0]
Course Equivalencies: 00019 - Econ 1101/1104/1111/ApEc 1101
Typically offered: Every Fall & Spring
Economic behavior of consumers/firms in domestic/international markets. Demand, supply, competition. Efficiency, Invisible Hand. Monopoly, imperfect competition. Externalities, property rights. Economics of public policy in environment/health/safety. Public goods, tax policy.
APEC 1101H - Principles of Microeconomics (SOCS, GP)
Credits: 4.0 [max 4.0]
Course Equivalencies: 00019 - Econ 1101/1104/1111/ApEc 1101
Grading Basis: A-F only
Typically offered: Every Fall
Economic behavior of consumers/firms in domestic/international markets. Demand, supply, competition. Efficiency, Invisible Hand. Monopoly, imperfect competition. Externalities, property rights. Economics of public policy in environment/health/safety. Public goods, tax policy. prereq: Honors student, proficiency in high school algebra
ECON 1102 - Principles of Macroeconomics
Credits: 4.0 [max 4.0]
Course Equivalencies: 00020 - ApEc 1102/Econ 1102/1105/1112
Typically offered: Every Fall, Spring & Summer
Aggregate consumption, saving, investment, and national income. Role of money, banking, and business cycles in domestic and world economy. International trade, growth, and development. U.S. economy and its role in the world economy. International interdependencies among nations. prereq: [1101 or equiv], knowledge of plane geometry and advanced algebra
APEC 1102 - Principles of Macroeconomics
Credits: 3.0 [max 3.0]
Course Equivalencies: 00323 - ApEc 1102ApEc 1102H/Econ 1102
Typically offered: Every Spring
Unemployment/inflation, measures of national income, macro models, fiscal policy/problems. Taxes and the national debt. Money/banking, monetary policy/problems. Poverty and income distribution. International trade and exchange rates. Economic growth/development. prereq: 1101 or Econ 1101
APEC 1102H - Honors: Principles of Macroeconomics
Credits: 4.0 [max 4.0]
Course Equivalencies: 00323 - ApEc 1102/Econ 1102
Grading Basis: A-F only
Typically offered: Periodic Spring
Measuring/describing an economy. Macroeconomic phenomena, including long-term growth, inflation, unemployment, and recessions. International trade and capital flows. Simple macroeconomic models. Financial markets. Monetary policy. Taxation, government expenditure, and debt as macroeconomic policy. Poverty and income distribution. prereq: [1101 or 1101H or ECON 1101 or ECON 1101H, honors
MATH 1142 - Short Calculus (MATH)
Credits: 4.0 [max 4.0]
Typically offered: Every Fall, Spring & Summer
A streamlined one-semester tour of differential and integral calculus in one variable, and differential calculus in two variables. No trigonometry/does not have the same depth as MATH 1271-1272. Formulas and their interpretation and use in applications. prereq: Satisfactory score on placement test or grade of at least C- in [1031 or 1051]
MATH 1271 - Calculus I (MATH)
Credits: 4.0 [max 4.0]
Course Equivalencies: 00067 - Math 1271/Math 1281/Math 1371/
Typically offered: Every Fall, Spring & Summer
Differential calculus of functions of a single variable, including polynomial, rational, exponential, and trig functions. Applications, including optimization and related rates problems. Single variable integral calculus, using anti-derivatives and simple substitution. Applications may include area, volume, work problems. prereq: 4 yrs high school math including trig or satisfactory score on placement test or grade of at least C- in [1151 or 1155]
MATH 1571H - Honors Calculus I (MATH)
Credits: 4.0 [max 4.0]
Course Equivalencies: 00067 - Math 1142/1271/1281/1371/1571H
Grading Basis: A-F only
Typically offered: Every Fall
Differential/integral calculus of functions of a single variable. Emphasizes hard problem-solving rather than theory. prereq: Honors student and permission of University Honors Program
MATH 1371 - CSE Calculus I (MATH)
Credits: 4.0 [max 4.0]
Course Equivalencies: Math 1142/1271/1281/1371/1571H
Typically offered: Every Fall & Spring
Differentiation of single-variable functions, basics of integration of single-variable functions. Applications: max-min, related rates, area, curve-sketching. Use of calculator, cooperative learning. prereq: CSE or pre-bioprod concurrent registration is required (or allowed) in biosys engn (PRE), background in [precalculus, geometry, visualization of functions/graphs], instr consent; familiarity with graphing calculators recommended
SCO 2550 - Business Statistics: Data Sources, Presentation, and Analysis
Credits: 4.0 [max 4.0]
Grading Basis: A-F or Aud
Typically offered: Every Fall, Spring & Summer
Data analysis, basic inferential procedures, statistical sampling/design, regression/time series analysis. How statistical thinking contributes to improved decision making. prereq: [Math 1031 or equiv], at least 30 cr
ACCT 2050 - Introduction to Financial Reporting
Credits: 4.0 [max 4.0]
Course Equivalencies: 00458 - Acct 2050/ApEc 1251
Grading Basis: A-F or Aud
Typically offered: Every Fall, Spring & Summer
Introduction to financial accounting for U.S. organizations. Reading financial statements. prereq: Soph
ACCT 2050H - Honors: Introduction to Financial Reporting
Credits: 4.0 [max 4.0]
Grading Basis: A-F or Aud
Typically offered: Every Fall & Spring
Introduction to financial accounting for U.S. organizations. Reading financial statements.
MGMT 1001 - Contemporary Management
Credits: 3.0 [max 3.0]
Grading Basis: A-F only
Typically offered: Every Fall & Spring
How/why organizations differ in form/purpose in complex environments/technologies. Managerial challenges related to international management, social responsibility. Models of effective leadership/teamwork. prereq: Carlson School fr or soph
MGMT 1001H - Honors: Contemporary Management
Credits: 3.0 [max 3.0]
Grading Basis: A-F only
Typically offered: Every Fall & Spring
How/why organizations differ in their forms/purposes in relation to complex/changing environments/technologies. Challenges related to international management and social responsibility. Models of effective leadership/teamwork. prereq: [Fr or soph] honors
MGMT 3001 - Fundamentals of Management
Credits: 3.0 [max 3.0]
Grading Basis: A-F or Aud
Typically offered: Every Fall, Spring & Summer
Aspects/characteristics of organizations, their members. Why people/groups feel/behave as they do. Processes/methods that improve behavior/attitudes/effectiveness of members. Member/manager skills. Guest speakers, group presentations, films.
MGMT 1005 - Corporate Responsibility and Ethics (CIV)
Credits: 3.0 [max 3.0]
Grading Basis: A-F only
Typically offered: Every Fall & Spring
Identify/apply ethical principles to resolution of moral challenges in management. Understanding place of business/corporation in society. prereq: Carlson School student
MGMT 1005H - Corporate Responsibility and Ethics (CIV)
Credits: 3.0 [max 3.0]
Course Equivalencies: 02146
Grading Basis: A-F only
Typically offered: Every Spring
Identify/apply ethical principles to resolution of moral challenges in management. Understanding place of business/corporation in society. prereq: Honors student
PSY 1001 - Introduction to Psychology (SOCS)
Credits: 4.0 [max 4.0]
Course Equivalencies: 00518 - PSTL 1281/Psy 1001/Psy 1001H
Typically offered: Every Fall, Spring & Summer
Scientific study of human behavior. Problems, methods, findings of modern psychology.
PSY 1001H - Honors Introduction to Psychology (SOCS)
Credits: 4.0 [max 4.0]
Course Equivalencies: 00518 - PSTL 1281/Psy 1001/Psy 1001H
Grading Basis: A-F only
Typically offered: Every Fall & Spring
Scientific study of human behavior. Problems, methods, findings of modern psychology. prereq: Honors
BA 3000 - Career Skills
Credits: 1.0 [max 1.0]
Grading Basis: S-N only
Typically offered: Every Fall, Spring & Summer
Career planning. Use of Carlson School of Management's Business Career Center. Awareness, knowledge, skills associated with career/job search process. prereq: CSOM [soph or upper div] major, MACC, MBT
MKTG 3001 - Principles of Marketing
Credits: 3.0 [max 3.0]
Grading Basis: A-F or Aud
Typically offered: Every Fall, Spring & Summer
Introduction to terms, concepts, and skills for analyzing marketing problems. Factors outside the organization affecting its product, pricing, promotion, and distribution decisions. Cases from actual organizations. prereq: ECON 1101
SCO 3001 - Introduction to Operations Management
Credits: 3.0 [max 3.0]
Grading Basis: A-F or Aud
Typically offered: Every Fall, Spring & Summer
Concepts, principles, and techniques for managing manufacturing/service operations. Emphasizes decision making in operations function of organizations. Quantitative/qualitative methods for improving management of operations.
MGMT 3004 - Business Strategy
Credits: 3.0 [max 3.0]
Course Equivalencies: 01692
Grading Basis: A-F only
Typically offered: Every Fall & Spring
Business strategy. How business firms set and pursue their goals. Key categories of strategic issues and concepts/frameworks managers use to analyze and address those issues. Attention to specific firms and situations. prereq: CSOM, soph or jr
FINA 3001 - Finance Fundamentals
Credits: 3.0 [max 3.0]
Course Equivalencies: 00196
Grading Basis: A-F or Aud
Typically offered: Every Fall, Spring & Summer
Financial management principles. Money/capital markets, risk/return/valuation triad, capital budgeting. Capital structure, financial leverage. Cost of capital, financial performance measures, dividend policy, working capital management, international financial management/derivatives. prereq: ACCT 2050, SCO 2550 or equivalent statistics course
FINA 3001H - Honors: Finance Fundamentals
Credits: 3.0 [max 3.0]
Course Equivalencies: 00196
Grading Basis: A-F only
Typically offered: Every Fall
Financial management principles. Money/capital markets, risk/return/valuation triad, capital budgeting. Capital structure, financial leverage. Cost of capital, financial performance measures, dividend policy, working capital management, international financial management/derivatives. prereq: Acct 2050, SCO 2550 or equivalent statistics course
IDSC 3001 - Introduction to Information Technology in Business
Credits: 3.0 [max 3.0]
Grading Basis: A-F or Aud
Typically offered: Every Fall, Spring & Summer
Developing/using IS to support business processes, managerial decision making, and organizational strategy. Technology components of IS. Impact on organizations. Creation/change processes. Managerial issues. Techniques for designing, developing, and implementing IS. Databases and user interfaces. Computer/communications network platforms. Internet, e-business, and e-commerce applications.
IDSC 3001H - Honors: Information Systems for Business Processes and Management
Credits: 3.0 [max 3.0]
Course Equivalencies: 01683
Grading Basis: A-F or Aud
Typically offered: Every Fall
IS technology components. Creation/change processes. Managerial issues. Designing, developing, and implementing IS. Databases, user interfaces. Computer/communications network platforms. Internet, e-business, e-commerce applications.
HRIR 3021 - Human Resource Management and Industrial Relations
Credits: 3.0 [max 3.0]
Course Equivalencies: 00064 - HRIR 3021/HRIR 3021H/HRIR 3201
Grading Basis: A-F only
Typically offered: Every Fall, Spring & Summer
Role of human resource management in organizations. Labor markets, recruitment, selection, training, compensation, labor relations, performance management. Evolution of work. Discrimination in employment. Work performance, its reward. Effects of changing technology. prereq: ECON 1101, ECON 1102, PSY 1001
HRIR 3021H - Honors: Human Resource Management and Industrial Relations
Credits: 3.0 [max 3.0]
Course Equivalencies: 00064 - HRIR 3021/HRIR 3021H/IBUS 3021
Grading Basis: A-F only
Typically offered: Every Spring
Role of human resource management in organizations. Labor markets, recruitment, selection, training, compensation, labor relations, performance management. Evolution of work. Discrimination in employment. Work performance, its reward. Effects of changing technology. prereq: ECON 1101, ECON 1102, PSY 1001
IBUS 3021 - Human Resources Management in Australia
Credits: 4.0 [max 4.0]
Course Equivalencies: 00064 - HRIR 3021/HRIR 3021H/IBUS 3021
Grading Basis: A-F only
Typically offered: Every Spring
Role of human resource management in organizations. Labor markets, recruitment, selection, training, compensation, labor relations, performance management. Evolution of work. Discrimination in employment. Work performance, its reward. Effects of changing technology. prereq: ECON 1101, ECON 1102, PSY 1001
ACCT 3001 - Introduction to Management Accounting
Credits: 3.0 [max 3.0]
Grading Basis: A-F or Aud
Typically offered: Every Fall, Spring & Summer
Costing techniques, including activity-based costing. Applying costing methods to determine costs of products, services, and production processes. Use of costs in operating/strategic decisions. prereq: 2050
IBUS 3002 - Managerial Accounting in Argentina and Chile
Credits: 4.0 [max 4.0]
Grading Basis: A-F only
Typically offered: Every Fall
Managerial accounting study abroad.
MGMT 3033W - Business Communication (WI)
Credits: 3.0 [max 3.0]
Course Equivalencies: 01482
Grading Basis: A-F or Aud
Typically offered: Every Fall, Spring & Summer
Written/oral communication skills for effective participation in contempory organizations. From basic principles to communication strategy. Communication technology. Cases, simulations of "real-world" situations. Student small groups meet with instructor three times for presentation coaching/feedback. Recitation times are arranged with instructor at start of semester. prereq: Fr composition, CSOM upper-div, at least 60 cr
IBUS 3033W - Business Communication in Spain (WI)
Credits: 4.0 [max 4.0]
Course Equivalencies: 01482 - BA 3033W/Mgmt 3033W/IBUS 3033W
Grading Basis: A-F only
Typically offered: Every Spring
Education abroad course. Similar to MGMT 3033W with additional international experience end of semester.
ACCT 5101 - Intermediate Accounting I
Credits: 4.0 [max 4.0]
Grading Basis: A-F or Aud
Typically offered: Every Fall & Spring
Valuation, measurement, reporting issues related to selected assets/liabilities of firm. Theory underlying accounting issues. Applying accounting principles. prereq: Grade of at least B- in 2050, mgmt major or mgmt grad student, accounting certificate, select non mgmt students
ACCT 5102 - Intermediate Accounting II
Credits: 4.0 [max 4.0]
Grading Basis: A-F or Aud
Typically offered: Every Fall & Spring
Basic valuation problems encountered in financial reporting. Focuses on valuation of liabilities. Accounting for leases, pensions, and deferred taxes. Introduces consolidated financial statements. prereq: 5101[ mgmt or grad mgmt student]
ACCT 5125W - Auditing Principles and Procedures (WI)
Credits: 4.0 [max 4.0]
Grading Basis: A-F or Aud
Typically offered: Every Fall, Spring & Summer
Concepts of auditing internal control/financial statements in accordance with generally accepted auditing/professional standards established by Public Company Oversight Board (PCAOB) and American Institute of Certified Public Accountants (AICPA). Writing Intensive course. prereq: [3101 or 5101 or 5100 or 6100], [acct major or grad mgmt student]
ACCT 5135 - Fundamentals of Federal Income Tax
Credits: 4.0 [max 4.0]
Grading Basis: A-F or Aud
Typically offered: Every Fall, Spring & Summer
U.S. federal system of taxation. Concepts of gross income, deductions, credits. Analysis of structure of Internal Revenue Code, its provisions with respect to specific areas of law. Interrelationships between legislative, judicial, and administrative authority. Methods, tools, and techniques to conduct tax research. prereq: [2050 or MBA 6030], [mgmt or grad mgmt student]
ACCT 5201 - Intermediate Management Accounting
Credits: 2.0 [max 2.0]
Prerequisites: 3001, acct or finance major
Grading Basis: A-F or Aud
Typically offered: Every Fall & Spring
Activity-based costing techniques in specific industries including service firms. Other topics could include costing for Just-in-Time manufacturing, tracking customer profitability, and costing quality. prereq: 3001, acct or finance major
BLAW 3058 - The Law of Contracts and Agency
Credits: 4.0 [max 4.0]
Grading Basis: A-F or Aud
Typically offered: Every Fall & Spring
Origin of law, its place in and effect on society; history and development of law; system of courts; legal procedure. Law of contracts as the basic law affecting business transaction. Laws affecting the sale of goods and contracts and the law of agency.
ACCT 3150 - Role of the Accountant in Today's Finance Function
Credits: 1.0 [max 1.0]
Grading Basis: A-F only
Typically offered: Every Fall & Spring
How to interact with financial, tax, audit, and IT personnel. How to be an accountant. Critical support role accountants play among market leading companies. Students define their vision for their accounting career. prereq: 2050
ACCT 5160 - Financial Statement Analysis
Credits: 2.0 [max 2.0]
Grading Basis: A-F or Aud
Typically offered: Every Fall & Spring
Interpretation/analysis of financial statements. Introduces basic techniques of financial statement analysis and applies them in different settings (e.g., in investment/credit decisions). prereq: [5100/6100 or 3101/5101], [accounting or finance major]
ACCT 5180 - Consolidations and Advanced Reporting
Credits: 2.0 [max 2.0]
Course Equivalencies: 02432 - Acct 5180/Acct 6160
Grading Basis: A-F or Aud
Typically offered: Every Spring & Summer
Theory underlying preparation of consolidated financial statements, as well as mechanical computations needed to prepare statements. prereq: 5101, 5102 recommended, or MBA 6030. MBA students must register A/F grade base.
ACCT 5236 - Introduction to Taxation of Business
Credits: 2.0 [max 2.0]
Grading Basis: A-F or Aud
Typically offered: Every Fall & Spring
Introduction to the income tax laws governing the taxation of corporations, partnerships, limited liability companies, limited liability partnerships, and S corporations. Students will also increase their knowledge and skills related to tax research by writing research memorandums. prereq: 5135, acct major
ACCT 5310 - International Accounting
Credits: 2.0 [max 2.0]
Grading Basis: A-F or Aud
Typically offered: Every Fall & Spring
Causes/history of international differences in design of financial accounting/reporting systems, efforts to harmonize them into worldwide system. Role/impact of currency translation on financial statements. International Accounting Standards, conceptual framework. prereq: 5101; [5102 or concurrent registration is required (or allowed) in 5102] recommended
IDSC 4411 - Information Technology Governance and Assurance
Credits: 2.0 [max 2.0]
Grading Basis: A-F only
Typically offered: Every Spring
Information technology audit function, internal control, audit process, smart operations, network security, systems development life cycle, enterprise resource planning risk, compliance issues. IT governance, business continuity, frameworks/methodologies. Lectures, case studies, real-world examples. prereq: 3001
ACCT 5126 - Internal Auditing
Credits: 2.0 [max 2.0]
Grading Basis: A-F or Aud
Typically offered: Every Fall & Spring
Financial/operational auditing. Standards. Managing the function. prereq: 2050
ACCT 5125W - Auditing Principles and Procedures (WI)
Credits: 4.0 [max 4.0]
Grading Basis: A-F or Aud
Typically offered: Every Fall, Spring & Summer
Concepts of auditing internal control/financial statements in accordance with generally accepted auditing/professional standards established by Public Company Oversight Board (PCAOB) and American Institute of Certified Public Accountants (AICPA). Writing Intensive course. prereq: [3101 or 5101 or 5100 or 6100], [acct major or grad mgmt student]
MGMT 3033W - Business Communication (WI)
Credits: 3.0 [max 3.0]
Course Equivalencies: 01482
Grading Basis: A-F or Aud
Typically offered: Every Fall, Spring & Summer
Written/oral communication skills for effective participation in contempory organizations. From basic principles to communication strategy. Communication technology. Cases, simulations of "real-world" situations. Student small groups meet with instructor three times for presentation coaching/feedback. Recitation times are arranged with instructor at start of semester. prereq: Fr composition, CSOM upper-div, at least 60 cr
IBUS 3033W - Business Communication in Spain (WI)
Credits: 4.0 [max 4.0]
Course Equivalencies: 01482 - BA 3033W/Mgmt 3033W/IBUS 3033W
Grading Basis: A-F only
Typically offered: Every Spring
Education abroad course. Similar to MGMT 3033W with additional international experience end of semester.