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Winona State University · Courses

ACCT

14 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 211Financial Accounting Principles3

Emphasis is on introductory financial accounting topics. Topics include a study of the framework of financial accounting, the accounting cycle, financial statement preparation and analysis, cash and internal controls, receivables and sales, inventory and COGS, plant and equipment, intangible assets, current and long-term liabilities, and stockholder’s equity.

Subject
ACCT
Credits (min)
3
Credits (max)
3
Credit unit
credits
Type
course
Edition
2026
Source
catalog.winona.edu
Prerequisite
WSU math proficiency. Grade only. Offered fall, spring, and summer terms. Course Registration
ACCT 212Managerial Accounting Principles3
Subject
ACCT
Credits (min)
3
Credits (max)
3
Credit unit
credits
Type
course
Edition
2026
Source
catalog.winona.edu
Prerequisite
ACCT 211 - Financial Accounting Principles . Grade only. Offered fall, spring, and summer terms. Course Registration
ACCT 301Data Analytics for Accountants4

This course covers data analytics as it pertains to accounting professionals. The course focuses on how to apply data analytics in a variety of accounting contexts; critically solve business problems using data-intensive accounting information; and synthesize and effectively communicate findings to decision makers. This course includes extensive use of Excel and Tableau. Prerequisites for College of Business Majors: Admission to the College of Business and

Subject
ACCT
Credits (min)
4
Credits (max)
4
Credit unit
credits
Type
course
Edition
2026
Source
catalog.winona.edu
ACCT 311Intermediate Accounting I4

Emphasis is on the first half of intermediate level financial accounting topics. Topics include a study of the environment of accounting, a review of the basic accounting cycle, financial statement presentation and disclosure concepts at the intermediate level, revenue and expense recognition in complex situations, and mastery of time value of money concepts. Other course topics include accounting for cash, receivables, inventories, plant and equipment, and intangible assets. Prerequisites for College of Business majors and minors: Admission to the College of Business,

Subject
ACCT
Credits (min)
4
Credits (max)
4
Credit unit
credits
Type
course
Edition
2026
Source
catalog.winona.edu
ACCT 312Intermediate Accounting II4

Emphasis is on the second half of intermediate financial accounting topics. Topics include investments, current and long-term liabilities, corporate equity, accounting for leases, inter-period income tax allocation, pensions, statement of cash flows, and accounting for changes and error corrections. Prerequisites for College of Business majors and minors: Admission to the College of Business and

Subject
ACCT
Credits (min)
4
Credits (max)
4
Credit unit
credits
Type
course
Edition
2026
Source
catalog.winona.edu
ACCT 330Accounting Information Systems4

A study of the principles underlying the design and installation of accounting systems and survey of methods of processing data with an emphasis on business risks and internal controls within the various business processes. Topic coverage subject to change with changes in new technologies. Prerequisites for College of Business majors and minors: Admission to the College of Business;

Subject
ACCT
Credits (min)
4
Credits (max)
4
Credit unit
credits
Type
course
Edition
2026
Source
catalog.winona.edu
ACCT 361Intermediate Managerial/Cost Accounting4

Study of product costing systems, including job, process, activity-based, variable, and standard costing systems. Other topics include, customer profitability analysis, activity-based management, capacity management, support department cost allocation methods, joint cost allocation methods, transfer pricing, pricing decisions, performance measurement issues, variance analysis, and the balanced scorecard. Prerequisites for College of Business majors and minors: Admission to the College of Business and

Subject
ACCT
Credits (min)
4
Credits (max)
4
Credit unit
credits
Type
course
Edition
2026
Source
catalog.winona.edu
ACCT 380Topics and Issues in Accounting1-3

An analysis of current topics, trends, issues, and software relevant to the milieu of accounting. The subject matter can vary by semester and is typically announced in advance by the instructor. Prerequisites for College of Business majors and minors: Admission to the College of Business and instructor permission. Prerequisites for non-College of Business majors and minors: Junior standing and instructor permission. Grade or P/NC. Offered occasionally. Repeatable as topics change. Course Registration

Subject
ACCT
Credits (min)
1
Credits (max)
3
Credit unit
credits
Type
course
Edition
2026
Source
catalog.winona.edu
ACCT 397Seminar: Professionalism and Experiential Learning1

The seminar is designed to prepare accounting students for entry into their careers through professional development and experiential learning activities. The course is designed to help prepare the student for the rigors of the job search by requiring the student to develop a current resume and engage in a practice interview while also participating in the College of Business etiquette dinner. In addition to professional development, students are required to develop a five-year plan and to provide evidence that they have completed experiential learning experiences designed to advance attainment of their five-year plan.

Subject
ACCT
Credits (min)
1
Credits (max)
1
Credit unit
credit
Type
course
Edition
2026
Source
catalog.winona.edu
Prerequisite
admission to College of Business, ACCT 212 - Managerial Accounting Principles , and Accounting major or minor (including ACCP, ACCT, PACP, or PACT). P/NC only. Offered fall and spring semesters. Course Registration
ACCT 398Internship1-9

Credits are not counted in the Accounting major; they are counted as general elective credits.

Subject
ACCT
Credits (min)
1
Credits (max)
9
Credit unit
credits
Type
course
Edition
2026
Source
catalog.winona.edu
Prerequisite
Admission to the College of Business and department approval. P/NC only. Offered each semester by arrangement. Course Registration
ACCT 399Internship Problem1-3

This course enables students to gain applied experience through an accounting-related, supervised internship.

Subject
ACCT
Credits (min)
1
Credits (max)
3
Credit unit
credits
Type
course
Edition
2026
Source
catalog.winona.edu
Prerequisite
Admission to the College of Business, minimum 2.50 GPA, and department approval. The student should have completed most, if not all, College of Business core courses, ACCT 311 - Intermediate Accounting I , and other specific accounting courses depending on the type of internship. See the Department Internship Coordinator for specific requirements. Grade only. Offered each semester by arrangement.
ACCT 421Introduction to Taxation4

A study of the history of taxation, the formation and application of federal tax law, and the basic methods and procedures of tax research. The course emphasizes the individual income tax including taxation relating to capital transactions, but also introduces the student to the taxes applicable to other entities. Contemporary methods of tax preparation and filing are also significant components of this course.

Subject
ACCT
Credits (min)
4
Credits (max)
4
Credit unit
credits
Type
course
Edition
2026
Source
catalog.winona.edu
Prerequisite
Admission to the College of Business, ACCT 301 - Data Analytics for Accountants , and ACCT 311 - Intermediate Accounting I . Grade only. Offered fall and spring semesters. Course Registration
ACCT 422Advanced Taxation4

A study of the federal income tax treatment applicable to C corporations, S corporations, partnerships, estates and trusts, and exempt entities are explored. Common tax issues relating to multistate and international transactions are covered. In addition, the course addresses various tax planning techniques.

Subject
ACCT
Credits (min)
4
Credits (max)
4
Credit unit
credits
Type
course
Edition
2026
Source
catalog.winona.edu
Prerequisite
Admission to the College of Business and ACCT 421 - Introduction to Taxation . Grade only. Offered annually (usually fall semester). Course Registration
ACCT 490Independent Studies in Accounting1-3

Offers the advanced student an opportunity to do additional reading and/or research in areas of special interest. Prerequisites for College of Business (COB) majors/minors: admission to the COB and instructor permission. Prerequisites for non-COB majors/minors: junior standing and instructor permission. Grade or P/NC. Offered at department discretion. Repeatable up to 6 credits. Course Registration

Subject
ACCT
Credits (min)
1
Credits (max)
3
Credit unit
credits
Type
course
Edition
2026
Source
catalog.winona.edu

Source: Winona State University's catalog, linked per course · table learning_unit · CourseShelf publish 61