Offered by Department of Accounting/Finance
College of Business and Technology
ACCT Courses
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- ACCT 188GS - General Studies Portal - 3 hours
- Prereq: freshman or sophomore standing
Students analyze critical issues confronting individuals and society in a global context as they pertain to the discipline in
which the Portal course is taught. The Portal is intended to help students succeed in their university education by being
mentored in process of thinking critically about important ideas and articulating their own conclusions. Students may take the
Portal in any discipline, irrespective of their major or minor. Satisfies the General Studies Portal course requirement. Students
may take their Portal course in any discipline. Students who transfer 24 or more hours of General Studies credit to UNK are
exempt from taking a portal course.
- ACCT 250 - Principles of Accounting I - 3 hours
- Prereq: MATH 102GS* or Math ACT score of 22 or greater AND sophomore standing
The basic accounting cycle; current assets, current liabilities, and plant assets. Focuses on financial reporting for service
businesses or merchandising businesses which have one owner. F, SP, SU.
- ACCT 251 - Principles of Accounting II - 3 hours
- Prereq: ACCT 250*
Continuation of the basic accounting cycle with particular attention given to development of special procedures for control,
partnerships, and corporations. Analysis of financial information used within the organization by manufacturing and service
businesses. F, SP, SU.
- ACCT 311 - Business Law - 3 hours
- Prereq: none
A study of the legal environment of business. Topics include legal theory, and resources, ethics, the court system, torts,
contracts, government regulation, property law, and international law considerations. F, SP, SU.
- ACCT 312 - Commercial Law - 3 hours
- Prereq: ACCT 311
A study of the Uniform Commercial Code (including sales, commercial paper, secured transactions), credit/debtor relationships,
agency law, and business entities. F, SP.
- ACCT 350 - Intermediate Accounting I - 3 hours
- Prereq: ACCT 251*
An in-depth study of the theory, concepts, and practice of financial accounting. Focus is on reporting useful information to
third parties through basic corporate financial statements. F, SP.
- ACCT 351 - Intermediate Accounting II - 3 hours
- Prereq: ACCT 350*
A continuation of Intermediate Accounting I with emphasis on the more complex problems of financial reporting. F, SP.
- ACCT 352 - Cost Accounting - 3 hours
- Prereq: ACCT 251*
Accounting for manufacturing concerns with special emphasis on managerial decisions, as well as on unit and process costs. SP.
- ACCT 391 - Accounting Information Systems - 3 hours
- Prereq: ACCT 251* and MIS 302*
The role of accounting information systems within an organization's management information system, information system
documentation, transaction cycle reporting; principles of internal control; the use of proprietary general ledger software. F.
- ACCT 412 - Employment Law - 3 hours
- Prereq: none
A study of the major federal laws and judicial decisions, and selected Nebraska laws and judicial decisions affecting personnel
practices nit he private and public sectors. General topics covered include equal employment opportunity, affirmative action,
employee and management rights, and legal issues in employment compensation and benefits. Emphasis is placed on Title VII and
employment discrimination based on race, color, sex, religion, and national origin. Age and disability discrimination are also
covered. Specific topics include employee recruiting, selection, performance appraisal and promotion, wrongful discharge,
employee privacy, employment-at-will and current topics. SP.
- ACCT 413 - Entrepreneurial Law - 3 hours
- Prereq: junior standing
A study of the legal issues faced by entrepreneurs and new ventures including choosing a business entity, franchising, contracts
and sales law, non-compete agreements, leases, e-commerce, intellectual property, operational liabilities, insurance, going
public, and employment law.
- ACCT 451 - Tax Accounting - 3 hours
- Prereq: ACCT 251*
A study of federal income tax concepts and principles, with emphasis on individual and business organization income tax laws,
regulations and filing procedures. F.
- ACCT 452 - Advanced Tax Accounting - 3 hours
- Prereq: ACCT 451*
A continuation of the study of federal income tax concepts and principles, with emphasis on the taxation of partnerships,
corporations, and advanced topics in individual income taxation. SP.
- ACCT 453 - Advanced Accounting I - 3 hours
- Prereq: ACCT 350*
Special accounting topics relating primarily to the preparation of consolidated financial statements for accounting entities in a
parent-subsidiary relationship. Other topics include partnerships, the Securities and Exchange Commission and foreign currency
transactions. Prior completion of ACCT 351 is recommended. SP.
- ACCT 465 - Governmental/Non-Profit Accounting - 3 hours
- Prereq: ACCT 350* and ACCT 351*
Accounting and financial reporting for local and state governments, colleges and universities, health care organizations,
voluntary health and welfare organizations, and certain other non-profit organizations. SU.
- ACCT 470 - Auditing - 3 hours
- Prereq: ACCT 350*
Duties and responsibilities of auditors, methods of conducting audits, preparation of audit reports, and special auditing
problems. Emphasis on the application of accounting concepts and principles learned. Prior completion of
ACCT 351 is recommended. F.
- ACCT 471 - Advanced Auditing - 3 hours
- Prereq: ACCT 470*
The practical application of auditing standards and procedures in examining financial statements and verifying underlying data.
A practice set is required. SP.
- ACCT 475 - Accounting Internship - 1-15 hours
- Prereq: ACCT 350* and minimum GPA of 2.5
A work experience program planned for students preparing for employment in business and industry. The learning experience is
organized and supervised by the academic department and personnel of selected industries. Must be approved by the Department.
F. SP, SU.
- ACCT 491 - Advanced Accounting Information Systems - 3 hours
- Prereq: ACCT 391*
This course provides an in-depth analysis of accounting information systems, including the flow of data from source documents
through the accounting cycle into reports for decision makers. Special emphasis is placed on the analysis and design of
accounting systems, internal controls, as well as applications in financial planning, controlling, and reporting.
- ACCT 499 - Special Problems in Business - 1-3 hours
- Prereq: permission of instructor
Independent investigations of business problems. Topics to be investigated may be tailored to meet the needs of the student. A
case study course designed to integrate the knowledge acquired in other courses in business administration, and to emphasize
analysis and decision-making. Must be approved by Department Chair. F, SP, SU.
* This course is the immediate prerequisite. Other preparation is required prior to this immediate prerequisite.
