About Accounting
Measuring, reporting, and interpreting financial activity. Courses carry the ACCT subject code and are offered through the College of Management. Numbers below 300 are introductory, 300–499 advanced undergraduate, and 500 and above graduate. Prerequisites are enforced at registration.
How the sequence works
Of the 9 ACCT courses listed, 5 are introductory (numbers under 300), 2 are advanced undergraduate (300–499). 1 course has no prerequisite and is a reasonable first step. Later courses assume the earlier ones, so read prerequisites before you plan a term — they are enforced at registration and an override from the Accounting department is the only way around them.
ACCT 2100 — Financial Accounting 3 cr
The accounting cycle, accruals, the four statements, and the concepts behind them.
Prerequisite: none.
ACCT 2200 — Managerial Accounting 3 cr
Cost systems, budgeting, variance analysis, and relevant-cost decisions.
Prerequisite: ACCT 2100.
ACCT 3100 — Intermediate Accounting I 4 cr
Revenue recognition, receivables, inventory, and long-lived assets under current standards.
Prerequisite: ACCT 2100.
ACCT 3200 — Intermediate Accounting II 4 cr
Liabilities, leases, pensions, income taxes, equity, and the statement of cash flows.
Prerequisite: ACCT 3100.
ACCT 3300 — Cost Accounting 3 cr
Job and process costing, activity-based costing, standard costs, and cost management.
Prerequisite: ACCT 2200.
ACCT 3400 — Accounting Information Systems 3 cr
Transaction cycles, internal controls, data integrity, and the technology accounting runs on.
Prerequisite: ACCT 2100.
ACCT 3500 — Individual Income Tax 3 cr
Gross income, deductions, credits, and preparing an individual return with current law.
Prerequisite: ACCT 2100.
ACCT 4100 — Auditing 3 cr
Audit risk, evidence, internal control evaluation, sampling, and the auditor's report.
Prerequisite: ACCT 3200.
ACCT 4900 — Accounting Capstone 3 cr
An integrative case- and project-based course, including professional-exam preparation and a client engagement simulation.
Prerequisite: senior standing.
Planning and advising
Your degree audit shows exactly how ACCT courses apply to your requirements; this list only shows what is offered. If you are choosing between two courses, deciding when to take a heavy one, or wondering whether a course will run next term, your academic adviser can tell you. Course availability by term is set close to registration and is not guaranteed by anything on this page.
Fictional information
UW–Porter Falls is a work of parody. Every course, prerequisite, credit value, and department on this page is invented; nothing here describes a real curriculum or a course you can enroll in.