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Crookston Courses

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Academic Affairs
ACCT 1803 - Directed Studies
(1.0 - 3.0 cr [max 6.0 cr]; Prereq-Instructor consent; fall, spring, every year)
Current topics not covered in regularly offered courses.

ACCT 2010 - Financial Accounting
(3.0 cr; fall, every year)
Introduction to financial accounting for US organizations, reading/understanding financial statements.

ACCT 2101 - Principles of Accounting I
(3.0 cr; Prereq-Math 1031; fall, spring, every year)
Concepts of accounting cycle, cash, accounts receivable, inventories, plant assets, payroll, partnerships.

ACCT 2102 - Principles of Accounting II
(3.0 cr; Prereq-2101; fall, spring, every year)
Modern accounting concepts. Cash flow statement. Analysis of financial statements. Management accounting topics, including cost-volume-profit relationships, costing methods, variance analysis.

ACCT 3010 - Managerial Accounting
(3.0 cr; Prereq-2010 or 2101; spring, every year)
Costing techniques, including activity based costing, applying costing methods to determine costs of products, services, production processes. Use of costs in operating/strategic decisions.

ACCT 3201 - Intermediate Accounting I
(4.0 cr; Prereq-2102; fall, every year)
Financial statements, time value of money, current/long-term assets, intangible assets.

ACCT 3202 - Intermediate Accounting II
(4.0 cr; Prereq-3201; spring, every year)
Current/long-term liabilities, stockholders' equity, statement of cash flows. Complex financial accounting topics, including leases, pensions, reporting issues.

ACCT 3220 - Accounting Systems
(3.0 cr; Prereq-2101; fall, even academic years)
Theory/methodology of analyzing, designing, implementing accounting information systems. Overview of general ledger software system.

ACCT 3301 - Cost Accounting I
(3.0 cr; Prereq-2102, composition requirement; fall, even academic years)
Fundamentals of cost accounting information systems, including cost-volume-profit relationships, costing in service/manufacturing sectors, cost behavior, budget/variance analysis.

ACCT 3302 - Cost Accounting II
(3.0 cr; Prereq-3301; spring, odd academic years)
Refinements of cost accounting information systems, including management control systems, cost allocation refinements, capital budgeting, performance measurement.

ACCT 3804 - Individual Studies
(1.0 - 3.0 cr [max 6.0 cr]; Prereq-Jr, instructor consent; fall, spring, every year)
Topic related to student's major but not covered in regularly offered courses.

ACCT 3900 - Internship
(1.0 - 3.0 cr [max 3.0 cr]; Prereq-3202; fall, spring, summer, every year)
Internship in accounting.

ACCT 4110 - Advanced Accounting I
(3.0 cr; Prereq-3202; fall, odd academic years)
Accounting for partnerships, combined corporate entities. Consolidated statements.

ACCT 4111 - Advanced Accounting II
(3.0 cr; Prereq-4110; spring, even academic years)
Accounting for state/local government/not-for-profit.

ACCT 4221 - Auditing I
(3.0 cr; Prereq-3202; fall, even academic years)
Duties/responsibilities of auditor. Audit programs. Liability/professional ethics. Audit reporting standards for independent CPA.

ACCT 4310 - Auditing II
(3.0 cr; Prereq-4221; spring, odd academic years)
Auditor's responsibility/liability, ethics, standards of professional conduct, auditing electronic data systems, applying statistical audit techniques.

ACCT 4404 - Income Tax I
(3.0 cr; fall, odd academic years)
Income tax laws as they relate to individuals.

ACCT 4405 - Income Tax II
(3.0 cr; Prereq-4404; spring, even academic years)
Income tax as it affects corporations partnerships, estates, trusts. May include service-learning component.

ACCT 4420 - Income Tax Preparation
(3.0 cr; Prereq-4404; spring, every year)
Preparation for Registered Tax Return Preparer competency test. Prepare tax returns under Volunteer Income Tax Assistance program sponsored by Internal Revenue Service and/or preparing simulated individual/business tax returns.

ACCT 4500 - Forensic Accounting
(3.0 cr; Prereq-3202; fall, odd academic years)
Course offered online only. Case studies of accounting fraud, tools to detect fraud, design of accounting systems to reduce fraud.

ACCT 4511 - CPA Review Course--Regulation
(3.0 cr; Prereq-4405; fall, spring, summer, offered periodically)
Prepares students for Regulation section of CPA exam.

ACCT 4512 - CPA Review Course--Financial Reporting and Accounting
(3.0 cr; Prereq-4111; fall, spring, summer, offered periodically)
Prepares students to sit for Financial Reporting/Accounting section of CPA exam.

ACCT 4513 - CPA Review Course--Auditing and Attestation
(3.0 cr; Prereq-4310; fall, spring, summer, offered periodically)
Prepares students to sit for Auditing/Attestation section of CPA exam.

ACCT 4514 - CPA Review Course--Business Environment and Concepts
(3.0 cr; Prereq-3322; fall, spring, summer, offered periodically)
Prepares students for Business Environment/Concepts section of CPA exam.


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