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Houghton University · Courses

ACCT

12 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 111Introduction to Financial Accounting 3-F

3-WSP Basic theory and practices of financial Provides an introduction to basic theory and accounting. Emphasis on proper recording of practices of financial accounting. Emphasis on business transactions and understanding the proper recording of business transactions and effect of transactions on the financial understanding the effect of transactions on the statements of proprietorships, partnerships, financial statements of proprietorships, and corporations. Includes analysis of key partnerships, and corporations. Includes financial statement data. analysis of key financial statement data. Taught ACCT 212 Managerial Accounting 219

Subject
ACCT
Type
course
Edition
2025-2026-graduate
Source
www.houghton.edu
ACCT 211Financial Accounting3

BADM 212 Principles of Management* or BADM 201 Business Communication 3 BADM 213 Business Law I, BADM 214 Business Law II or BADM/PSY 309 Statistics* 3–4 99

Subject
ACCT
Credits (min)
3
Credits (max)
3
Type
course
Edition
2025-2026
Source
www.houghton.edu
ACCT 212Managerial Accounting3
Subject
ACCT
Credits (min)
3
Credits (max)
3
Type
course
Edition
2025-2026
Source
www.houghton.edu
ACCT 295395, 495 Special Topics at participating high schools to selected

1–4-WSP qualified students. Group study of special topics. ACCT 211 Financial Accounting

Subject
ACCT
Type
course
Edition
2025-2026-graduate
Source
www.houghton.edu
ACCT 311Intermediate Accounting I3
Subject
ACCT
Credits (min)
3
Credits (max)
3
Type
course
Edition
2025-2026
Source
www.houghton.edu
ACCT 312Intermediate Accounting II3

Choose 3 credits of ACCT electives 3 Total in minor 15 Business Administration Minor: 15 credits Required Courses Credits

Subject
ACCT
Credits (min)
3
Credits (max)
3
Type
course
Edition
2025-2026
Source
www.houghton.edu
ACCT 314Cost Accounting3

3-S26 Evaluation and analysis of an organization’s internal accounting information needs with special emphasis on the manufacturing environment. Topics covered include job order, process, standard and activity-based cost accounting systems, allocations, budgeting, profit-volume analysis, and behavioral considerations. Prerequisite: ACCT 212

Subject
ACCT
Credits (min)
3
Credits (max)
3
Type
course
Edition
2025-2026
Source
www.houghton.edu
ACCT 315Auditing3

3-F25 Comprehensive introduction to the practices and procedure used by internal auditors and CPAs in their attestation role relative to external financial reporting and the evaluation of internal controls. Emphasis on the legal and ethical requirements of the auditor, including Sarbanes-Oxley. Prerequisite: ACCT 212 or permission

Subject
ACCT
Credits (min)
3
Credits (max)
3
Type
course
Edition
2025-2026
Source
www.houghton.edu
ACCT 316Federal Income Tax3

3-F24 Introduction to history and development of federal income tax. Study directed principally toward preparation of individual returns under IRS code but also includes partnership and corporate returns and tax implications of management decisions. Prerequisites: ACCT 211, ACCT 212, or permission

Subject
ACCT
Credits (min)
3
Credits (max)
3
Type
course
Edition
2025-2026
Source
www.houghton.edu
ACCT 323Tax Practicum (P/U)

1-S Supervised preparation of tax returns through the Voluntary Income Tax Assistance program using resources and guidance provided by the IRS. Prerequisite: ACCT 316 or permission

Subject
ACCT
Type
course
Edition
2025-2026-graduate
Source
www.houghton.edu
ACCT 418Advanced Accounting3

3-S26 Addresses complex issues in accounting including business combinations, consolidated statements, partnerships, government and not-for-profit organizations, foreign operations, and other current topics in the field.

Subject
ACCT
Credits (min)
3
Credits (max)
3
Type
course
Edition
2025-2026
Source
www.houghton.edu
ACCT 421Internship in Accounting (P/F)

2–6-F&S, Summer Supervised experience in corporate or public accounting combining the theoretical background of coursework with practical activities in a professional setting. ANTH 195, 295, 395 Special Topics 1, 2, 3, or 4-WSP Liberal Arts. ANTH 291, 391, 491 Independent Study 1, 2, 3, or 4-WSP Liberal Arts.

Subject
ACCT
Type
course
Edition
2025-2026
Source
www.houghton.edu

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