30 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.
ACCT 1100Financial Literacy3
An introduction to the use and interpretation of financial information needed to be a functioning member of society. Topics include the financial planning process, personal budgets and financial statements, the importance of saving, how to compute interest rates on loans and investments, the basic impact of federal taxes on pers NOTE: On-campus/Online course rotation information can be found at: https://www.bemidjistate.edu/academics/departments/accounting/student-resources/course-rotation/
ACCT 1200Introduction to Accounting & How to file your own Tax Return3
This course is an introduction to basic concepts and standards underlying financial accounting systems using GAAP Principles including analyzing, summarizing, reporting, and interpreting financial information. Topics will include: ethics in accounting, accounting cycle, revenue recognition, the accounting equation, double entry
Modern accounting concepts including financial statement preparation, internal controls, short and long term assets, and introduction to corporations. Prerequisite(s): MATH 1170 or consent of instructor.
An introduction to management accounting topics, including costing systems, cost-volume-profit analysis, incremental analysis, standard cost and variance analysis, budgetary planning and control, and capital budgeting. Prerequisite(s): ACCT 2101.
The theory and methodology of analyzing, designing, and implementing accounting information systems. Emphasizes integrated general ledger application software and the managerial aspects of systems design. Prerequisites: ACCT 2102 and BUAD 2280.
Explanation of how accounting data can be interpreted and used by management in planning and controlling business activities. Course is not open to accounting majors. Course is not acceptable as a business administration elective if Cost Accounting I or II is completed. Prerequisite: ACCT 2102.
Comparisons of items on the financial statements of modern business concerns to determine their strengths and weaknesses. Methods include vertical and horizontal analysis, ratio analysis, and the interpretation of financial statement disclosures. Not recommended for accounting majors. Prerequisite: ACCT 2102.
Principles and methodology of fraud prevention, detection, and deterrence. Topics include the nature of fraud and the fraud triangle, the symptoms of fraud, and different fraud schemes, including financial statement fraud, skimming, disbursement schemes, billing schemes, misappropriations, and corruption. Prerequisites: ACCT 210
This course will prepare students to successfully complete the Institutes of Management Accountants (IMA) Financial Managerial Accounting Associate (FMAA) certificate examination. The Financial and Managerial Accounting Associate (FMAA) is a foundational certification that equips young professionals with the necessary knowledge and skills to begin a career in accounting or finance. Topics: General Accounting and the Balance Sheet; Income and Other Financial Statements; Recognition and Valuation in Financial Statements; Internal Controls and Managing Daily Finances; Financial Statement Analysis; Cost Management and Performance Metrics; Planning and Budgeting; Cost and Variance Measures; and Cost Information
Emphasizes the accounting theory upon which financial accounting is based by studying the fundamental interrelationships within the financial statements. Also includes detailed study of current and long-term assets. Prerequisites: ACCT 2101, ACCT 2102, and MATH 1170.
Fundamentals of cost accounting information systems, including cost-volume-profit relationships, costing in the service and manufacturing sectors, cost behavior, and budget variance analysis. Prerequisites: ACCT 2102, ENGL 1151, and (ENGL 2152 or ENGL 3150), or consent of instructor.
The federal income tax laws and regulations concerning taxable income and computation of tax as they affect individuals. Prerequisites: ACCT 2102, ENGL 1151, and ENGL 2152 or ENGL 3150, or consent of instructor.
In-depth coverage of advanced accounting information systems topics that will be critical for future accounting professionals. These include awareness and exposure to SEC coding - XBRL, the use of data analytics in accounting for management support, auditing engagements, internal control tools, etc., advanced excel skills such a
This course is intended to provide students with increased knowledge and communication competencies in a business setting. The course is divided into three sections, which allows students to analyze data and present recommendations to a simulated investing business committee. Students will execute higher-level excel functions, p
ACCT 4170Governmental, Not-For-Profit, and Tribal Accounting3
This course provides exposure to accounting for governmental and not-for-profit organizations. Topics to be covered: Accounting and financial reporting for state and local governmental entities and how to apply the Government Accounting Standards Board (GASB) principles to those entities; Budgeting and evaluation processes; Not-
Duties and responsibilities of an auditor, kinds of audits, and audit programs. Preparation of audit working papers and compilation of audit data. Prerequisites: ACCT 3202.
ACCT 4217Financial Accounting and Reporting (FAR)3
Conceptual framework and structure of accounting theory, including study of selected Financial Accounting Standards Board (FASB) statements and other professional literature.
Strategic cost management integrates cost information with strategy. Key cost drivers will be identified for essential activities in organizations (both manufacturing and service) processes. Appropriate strategic cost management framework will be applied to reduce costs in key areas on which organization success depends. Cost management systems and management controls systems are a
Planning the auditors engagement with clients, evaluating internal controls, obtaining and documenting information, reviewing engagements, evaluating information, and preparing communications.
This course provides an understanding of the use of statistical and quantitative models to effectively manage and utilize information for the purpose of auditing, taxation, and business decision-making. Concepts covered include data analysis and visualization, comparison of software for internal controls testing, statistical inf
The advanced study of ethics and professional responsibility, business law, Federal tax procedures and accounting issues, Federal taxation of property transactions, and Federal taxation for individuals and entities. Weekly case studies included for topics of study.
The federal income tax laws and regulations concerning taxable income and computation of tax as they affect corporations, estates, and trusts. This course covers the complexity of tax law affecting business entities, gifts, and estates. VITA participation will also be expected. Prerequisite: ACCT 3404 or equivalent.
Course consists of recommended common professional components (major core courses required for both Accounting and Business Administration majors), and preparation for and completion of assessment exams for all Accounting majors. Assessment exams measure student knowledge of required basic core courses in accounting, economics,
