20 courses with the subject ACCT, each shown exactly as we captured it from the college's catalog, with every element we hold. Where the wording looks broken, that is our reading of the catalog, not the college's text.
A basic course focusing on the accounting systems, preparation of financial statements, selected balance sheet items and financial statement analysis as applied in various business organizations. This course will assist the organization manager with decision making. 3 Hours, 1 Semester
Examines the uses of accounting data for planning and control in organizations. Topics include cost classification, profit planning, activity-based costing, flexible budgets, marginal and break-even analysis. Computer usage is integrated. Not open to Accounting concentration. 3 Hours, 1 Semester
An intensive course designed to broaden and strengthen the foundation laid in the introductory courses. Accounting principles are analyzed and applied in the preparation of financial statements, utilization of time value of money concepts, and examination of cash, short-term investments, receivables, and inventories. Includes computer applications. 3 Hours, 1 Semester
A continuation of ACCT 241. Topics include long-term assets, current liabilities, long-term debt and contingencies, and owners’ equity. Includes computer usage. 3 Hours, 1 Semester
The accounting professional is an information specialist. As a result, the profession requires a depth of technical understanding in a dynamic and evolving business environment. This course will teach students about the fundamental technical concepts underlying corporate information. This will include how to document and follow the flow of data throughout an organization, an understanding of the systems and processes used to generate information, an explanation of the common accounting transaction cycles and how to protect information from fraud or abuse. 3 Hours, 1 Semester
A study of complex accounting topics and analytical procedures. Topics include revenue recognition, accounting for investments, pensions, leases, and income taxes; accounting changes, errors, incomplete records, and analysis of cash flows. Computer usage is integrated. 3 Hours, 1 Semester
In-depth study of complex entities including partnerships, branch accounting, mergers, consolidations, foreign currency transactions, and international financial reporting standards. Requires computer usage. 3 Hours, 1 Semester
Students analyze cost behavior, accumulation and allocation concepts in job and activity-based costing and process costing systems. Students also examine estimated cost systems; budgetary control with standard costs; and cost and profit analysis for decision-making purposes. Computer usage is integrated. 3 Hours, 1 Semester Return to Table of Contents Nichols College 2026-2027 Catalog 121
The Institute of Internal Auditing states, “Internal auditing is an independent, objective assurance and consulting activity designed to add value and improve an organization’s operations. It helps an organization accomplish its objectives by bringing a systematic, disciplined approach to evaluate and improve the effectiveness of risk management, control, and governance processes. The duties and responsibilities of the Internal Auditor within the management team of the organization are explored in detail.” Topics covered in this course include the organization of the Internal Audit Department, staff qualifications and development, long/short range audit plans, and the elements of Internal Auditing i.e.: Preliminary Survey; Audit Programs; Fieldwork Activities; Reporting; and Management Review. 3 Hours, 1 Semester
These courses consider a variety of topics related to the practice and science of accounting. A broad array of issues will be studied based on current trends and emerging topics in accounting and will be offered on a rotating basis. 3 Hours, 1 Semester
This course is intended to make the student aware of the major tax issues that influence decision-making by businesses and individuals. Specific topics include tax planning, income determination, capital vs. ordinary income, the deductibility of expenses, and the tax implications of various forms of business entities. 3 Hours, 1 Semester
Finance Courses (18 credits) Required: FIN 325 Corporate Finance FIN 393 Investment & Security Analysis FIN 432 Financial Planning FIN 480 Financial Decision Making Elective Courses: Choose two (2) courses from (at least one must have an FIN designation): ECON 304 Inflation & Employment ECON 307 Money, Banking & the Economy FIN 340 Real Estate Finance & Investment FIN 370 Special Topics in Finance FIN 425 Portfolio Analysis & Management FIN 435 Options & Futures Trading FIN 472 Thunder Fund I FIN 473 Thunder Fund II FIN 490 Finance Internship FIN 491 Research Associate Internship FIN 492 Teaching Associate Internship IBUS 412 International Economics
Identifying fraud, financial misstatements, inefficiencies, and many other accounting problems requires a mastery of analytic tools. This mastery is quickly becoming an expectation for accounting professionals. This experiential course will provide students with a deep exploration of accounting analytics in a simulated environment. Students will learn to use audit analytic software, identify observations, develop recommendations, and present their results in a professional document as if they were in a real-world situation. 3 Hours, 1 Semester
These courses consider a variety of topics related to the practice and science of accounting. A broad array of issues will be studied based on current trends and emerging topics in accounting and will be offered on a rotating basis. 3 Hours, 1 Semester
See “Experiential Learning” in the Other Academic Programs section for course descriptions and governing policies.
This course gives the student an understanding of accounting for non-profit organizations and governmental entities. Special attention is placed on reporting requirements and governmental oversight through in-depth analysis of actual organizations. Includes computer applications. 3 Hours, 1 Semester
BAN 212 Introduction to Intelligent Automation BAN 340 Data Visualization FIN 325 Corporate Finance
Source: Nichols College's catalog, linked per course · table learning_unit · CourseShelf publish 61
