NOTE: Enrollment in Accounting courses requires a minimum 2.0 GPA on UNCG course work, regardless of a student's major or minor.
Courses for Undergraduates
201 Financial Accounting (3:3)
Pr. any one of the following: MAT 115, 120, 150, 151, 191, 292
Introduction to external financial statements of organizations, emphasizing the use of accounting information in making investment and other decisions. Addresses ethical considerations and role of financial reporting in society.
202 Managerial Accounting (3:3)
Pr. ACC 201 or 218
Introduction to internal accounting and reporting of organizations, emphasizing the use of accounting information used by management and other decision makers within the organization.
218 Financial Statement Preparation and Disclosures (3:3)
Pr. any one of the following: MAT 115, 120, 150, 151, 191, 292
Required entry course for all Accounting and Finance majors.
First financial accounting course for students desiring to pursue upper division accounting courses. Includes coverage of basic financial statement preparation, time value of money concepts, and techniques for accounting valuations.
318 Intermediate Accounting I (3:3)
Grade of C or better in ACC 218 and ECO 201
Focuses on the conceptual framework underlying financial reporting by business enterprises, the processes by which authoritative accounting guidelines are promulgated, and the preparation, presentation, interpretation, and use of financial statements.
319 Intermediate Accounting II (3:3)
Pr. grade of C or better in ACC 318
The second course in the two-course intermediate accounting sequence. Continues the examination of the preparation, presentation, interpretation, and use of financial statements.
325 Accounting Transaction Processing Systems (3:3)
Pr. admission to program or other approved program; grade of C or better in ACC 318
Designed to provide an understanding of a variety of accounting subsystems, systems analysis, and design issues reinforced through case studies.
330 Cost Accounting (3:3)
Pr. grades of C or better in ACC 202 and 318
Costs and cost accounting principles, costing systems, cost determination procedures; control and analytical practices for managerial decision-making.
350 Internship in Accounting (3:0:20)
Pr. grade of C or better in ACC 318; admission to the Accounting program; permission of internship coordinator
This course provides students with an opportunity to apply accounting knowledge in a business environment and to gain a better understanding of the accounting profession.
420 Federal Tax Concepts (3:3)
Pr. admission to program or other approved program; grade of C or better in ACC 318
Tax structure and tax principles. Accounting principles and procedures related to tax accounting. Application of tax and accounting principles to specific problems
440 Auditing Concepts (3:3)
Pr. grade of C or better in ACC 319 and 325; admission to program or other approved program
Concepts underlying audit process, procedures used in external auditing, statistical application, preparation of audit programs, and reports. Use of audit software to conduct control risk assessment and substantive tests.
450 Accounting, Ethics, and International Business (3:3)
Pr. grade of C or better in ACC 319, admission to Department or other professional program approved by Department
First half of course focuses on ethical import of accounting in modern organizations; second half of course focuses on accounting practices and regulations in different countries.
460 Capstone Experience in Systems Assurance (3:3)
Pr. admission to program or other approved program; grade of C or better in ACC 319, 325; ISM 240, 301, 318
Course represents the culmination of a student’s experience in the Accounting and Information Systems major. Students will apply concepts and design an AIS to support a company’s business processes.
493 Honors Work (3–6)
Pr. 3.30 GPA in the major, 12 s.h. in the major
May be repeated for credit if the topic of study changes.
499 Independent Research in Accounting (1–3)
Pr. admission to program, senior standing, and permission of Department Head
May be repeated for credit with approval of Department Head.
Individual study of an issue or problem(s) in accounting of particular interest to the student. Student must arrange time and course requirements with instructor prior to registration.
Please refer to The Graduate School Bulletin
for graduate-level courses.
