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University Catalog|Office of the Registrar

Accounting (ACCT)

1000 Level | 2000 Level | 3000 Level | 4000 Level | 5000 Level

USP Codes are listed in brackets by the 1991 USP code followed by the 2003 USP code (i.e. [M2<>QB]).

1010 [2010]. Principles of Accounting I. 3. [(none)<>I] Provides a basic understanding of the financial accounting information role in business and society. Focuses on the recording and reporting of business operating, financing, and investing events. Provide insights on business and enables students to become familiar with shareholder/external party reporting conventions.  Prerequisites: none. (Offered fall, spring and summer)

1020 [2020]. Principles of Accounting II. 3. [(none)<>L] Provides a basic understanding of the managerial accounting information role in business decision-making. Provides insights on how businesses operate and enables students to become familiar with the conventions used by business to make decisions and how accounting information is reported to managers. Prerequisite: ACCT 1010. (Offered fall, spring and summer)

2110 [3110]. Managerial Accounting. 3. [M3<>(none)] An introductory course concerned with the use of accounting information by non-accountants for planning, product costing, performance assessment, and non-routine decision making. Not available for credit for accounting majors. Prerequisites: ACCT 1010 and ACCT 1020; non-accounting majors. (Offered fall and spring)

2230. Intermediate Accounting I. 3. First of three courses studying financial reporting. Topics include recording and reporting events in the expenditure and revenue cycles. Prerequisites: ACCT 1010, 1020 and MATH 1400 with grades of C or better in each.

2240. Cost Accounting I. 3. Organizational uses of information to plan, make decisions, and evaluate performance. Specific topics include job order and process costing, cost estimation and CVP analysis, budgeting and variance analysis. Prerequisites: ACCT 1010, 1020 and MATH 1400 with grades of C or better in each.

3070. TAX I. 3.  Introduction to a broad range of tax concepts applicable to corporations, partnerships, and individuals.   Emphasis is placed on the role of taxation in the business decision-making process.  Students are exposed to basic tax research and planning techniques.  Credit will not be given for both ACCT 3070 and 3400.  Prerequisites:  ACCT 2240 and ACCT 2230 (or equivalents) with grades of C better in each; advanced business standing.

3100 [4100, 2000, 3000]. Financial Statement Analysis. 3. Advanced study of financial statements and how to analyze those statements from both an internal and external perspective. Prerequisites: FIN 3250 (or equivalent) with a grade of C or better; advanced business standing; non-accounting majors.

3430. Intermediate Accounting II. 3. Second of three courses studying financial reporting. Topics include recording and reporting events in the investing and financing cycles. Prerequisites: ACCT 2230 with grade of C or better; advanced business standing.

3610 [2040, 3010]. Accounting Information Systems I. 3. Provides an understanding of accounting information systems and internal controls. Emphasis on the use of current accounting technology, accounting software and internal control systems. Prerequisites: ACCT 2240 and ACCT 3430 (or equivalents) with grades of C or better in each; advanced business standing.

3700. Accounting Internship. 1-6 (Max. 6). The purpose of this course is to allow students to obtain college credit for experience in an approved accounting work situation. The general objectives are to increase students' understanding of business, specific types of accounting tasks and types of accounting employment through work experience. For credit, the job description and credit hours must be approved in advance and job performance must be reported and evaluated. Does not apply toward required 30 hours of accounting. Prerequisites: advanced business standing; junior standing and consent of instructor. (Offered based on sufficient demand and resources)

3830. Intermediate Accounting III. 3. Third of three courses studying financial reporting. Topics include full disclosure and special issues in expense and liability recognition. Prerequisites: ACCT 3430 with grade of C or better; advanced business standing.

4010. Accounting Information Systems II. 3. Advanced topics in accounting information systems. Focuses on a database approach to accounting system design and also explores special topics in accounting system technology. May be partially taught in a lab setting. Prerequisites: ACCT 3610 and ACCT 3830 with a grade of C or better in each; advanced business standing. (Normally offered fall semester)

4020. Information Security. 3. Investigation, prevention and control surrounding the protection of business related data, information and technology resources. Includes the use of industry supported frameworks aimed at the evaluation of threats; design of information security architectures; implementation processes; reporting and monitoring, along with ongoing maintenance, intrusion detection, security log analysis, and contingency planning. Cross listed with IMGT 4020. Prerequisite: IMGT 3400 or ACCT 3610.

4050. Governmental and Nonprofit Accounting. 2. Designed to introduce students to accounting for state and local governmental entities and nonprofit organizations. Students learn about the entity structure, accounting practice, accounting systems and reporting practices for these organizations. Prerequisites:  ACCT 3830 and  ACCT 3610 (or equivalent) with a grade of C or better in both; advanced business standing.

4060. Auditing I. 3. A study of the scope, activities, and responsibilities of professional auditors. Topics include assurance services by public accountants, operational and compliance auditing by internal and governmental auditors, fraud auditing, and the role of internal control in all audits. Prerequisites: ACCT 3070, 3610, and 3830 (or equivalents)  with grades of C or better in each; concurrent enrollment in ACCT 4600; advanced business standing.

4540. Cost Accounting II. 3. Advanced topics in cost accounting concerning the organizational uses of information to plan, make decisions, and evaluate performance. Prerequisites: ACCT 2240 with a grade of C or better.

4600. Ethics and Professionalism. 3. [(none)<>WC] Examines professional ethics for accountants from both a philosophical and business perspective. Moral development, ethical reasoning, and ethical decision making provides a framework for examining the importance of ethics in the accounting profession. Professional guidance on ethics in accounting will also be examined, including the AICPA Code of Professional Conduct, the Sarbanes-Oxley Act, and the codes for other professional accounting organizations. Prerequisites: ACCT 3070, 3610, and 3830 (or equivalents) with grades of C or better in each; concurrent enrollment in ACCT 4060; advanced business standing.

4830. Survey of International Accounting. 3. Introduction to international accounting practices and current developments. Includes an exploration of cultural, historical, and political reasons for international accounting practice diversity; an introduction to International Accounting Standards; tracking current developments in the process of convergence; and an introduction to international auditing standards and ethical expectations of accountants world-wide. Dual listed with ACCT 5830. Prerequisites: ACCT 3430 (or equivalent) with a grade of C or better; advanced business standing.

4900. Problems in Accounting. 1-4 (Max. 4). An arrangement whereby students may investigate a particular problem area in accounting on an individual basis. Prerequisites: 6 hours in accounting; advanced business standing; junior standing; and written consent of instructor. (Offered based on sufficient demand and resources)

5030. Advanced Financial Accounting. 3. Advanced topics in financial reporting for students planning careers as professional accountants. Topics may include: business combinations, consolidated financial reporting, segment and interim reporting, SEC reporting, multinational accounting and reporting, and other emerging topics. Prerequisite: ACCT 3830 (or equivalent) with a grade of C or better; graduate standing.

5040. Seminar in Managerial Accounting. 3. Organizational development of financial and nonfinancial budgets, interaction between performance measurement systems and human behavior, and advanced topics in uses of information for decision making. Prerequisite: ACCT 2240 (or equivalent) with a grade of C or better; graduate standing.

5060. Auditing II. 3. An in-depth study of the financial statement audit and the professional responsibilities of public accountants. Covers professional standards, audit services, planning, internal control, audit testing including sampling, audit reports, the code of professional conduct, and the legal liability of auditors. Prerequisite: ACCT 4060 (or equivalent) with a grade of C or better; graduate standing.

5065. Fraud Examination. 3. Gives consideration to the methodology for resolving allegations of fraud from inception to disposition. Topics covered include: gathering evidence, taking statements, writing reports, and assisting in the detection and deterrence of fraud. Coverage may also include emerging topics germane to fraud and ethics. Prerequisite: ACCT 4060 (or equivalent) with a grade of C or better; graduate standing.

5070. Tax II. 3. Choice of entity and special tax subjects. Emphasis will be placed on the importance of ethical considerations, competent tax research, and thoughtful tax planning. Prerequisite: ACCT 3070 (or equivalent) with a grade of C or better; graduate standing.

5075. Tax Planning. 3. Focuses on tax-planning strategies and techniques. Investigates a wide variety of topics, ranging from individual issues to estate, gift, trust, and small business tax planning. Prerequisite: ACCT 3070 (or equivalent) with a grade of C or better, graduate standing.

5503. Fundamentals of Accounting in the Energy. 3. Introduces students to basic financial accounting and reporting issues related to energy producing activities.  Specifically, the course will investigate current accounting practices of energy producing companies related to exploration, acquisition, development, and delivery of energy products.  The course will also cover financial requirements of the Financial Accounting Standards Board (FASB), the International Accounting Standards Board (IASB), and the Securities and Exchange Commission (SEC). Cross listed with MBAM 5503. Prerequisite: Permission of MBA Program Director, or student's graduate program coordinator in consultation with MBA Program Director. 

5650. Seminar in Accounting Information Systems. 3. An advanced study of the implications of information systems for accountants with emphasis upon accounting application as well as the body of knowledge required for the accountant who is expected to provide relevant, significant data for an increasingly wide range of purposes. Prerequisite: ACCT 3610 (or equivalent) with a grade of C or better; graduate standing.

5800. Seminar in Contemporary Accounting Topics. 1-3 (Max. 6). An in-depth investigation of selected issues in accounting. Course is offered on an infrequent basis. Prerequisite: consent of instructor; graduate standing.

5830. Survey of International Accounting. 3. Introduction to international accounting practices and current developments. Includes an exploration of cultural, historical, and political reasons for international accounting practice diversity; an introduction to International Accounting Standards; tracking current developments in the process of convergence; and an introduction to international auditing standards and ethical expectations of accountants world-wide. Dual listed with ACCT 4830. Prerequisites: ACCT 3430 (or equivalent) with a grade of C or better; graduate standing and admission to the Master of Science in Accounting Program.

5850. Advanced Problems in Accounting. 1-8 (Max. 8). An arrangement whereby students may investigate a more advanced problem area in accounting on an individual basis. Prerequisite: consent of instructor; graduate standing.

5900. Practicum in College Teaching. 1-3 (Max. 3). Work in classroom with a major professor. Expected to give some lectures and gain classroom experience. Prerequisite: graduate status.

5920. Continuing Registration: On Campus. 1-2 (Max. 16). Prerequisite: advanced degree candidacy.

5940. Continuing Registration: Off Campus. 1-2 (Max. 16). Prerequisite: advanced degree candidacy.

5959. Enrichment Studies. 1-3 (Max. 99). Designed to provide an enrichment experience in a variety of topics. Note: Credit in this course may not be included in a graduate program of study for degree purposes.

5960. Thesis Research. 1-12 (Max. 24). Graduate level course designed for students who are involved in research for their thesis project. Also used for students whose coursework is complete and are writing their thesis. Prerequisites: enrollment in a graduate degree program.

5990. Internship. 1-12 (Max. 24). Prerequisite: graduate standing.

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