St. Thomas Aquinas College · Courses

ACCT

16 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 100Accounting Lab

Practical applications of accounting theory and practice. Corequisite: ACCT 101, ACCT 102

Subject: ACCT
Type: course
Edition: 2025-2026-undergraduate
Source: stac.edu

ACCT 101Principles of Accounting I

The fundamentals of accounting theory and practice, the accounting cycle and periodic reporting, analysis of transactions for receivables, merchandise inventory, plant assets and intangible assets.

Subject: ACCT
Type: course
Edition: 2025-2026-undergraduate
Source: stac.edu
Corequisite: ACCT 100.

ACCT 102Principles of Accounting II

158

Subject: ACCT
Type: course
Edition: 2025-2026-undergraduate
Source: stac.edu

ACCT 203Intermediate Accounting I

An intensive study of generally accepted accounting principles and their application to financial reporting including topics such as the conceptual framework, time value of money, cash and receivables, and the valuation of inventories. In addition, topics regarding acquisition/disposition of property, plant and equipment, natural resources, intangibles assets and related cost allocation methods and impairments are covered. Emphasis is placed on accounting theory and on pronouncements made by leading accounting authorities. Prerequisite: ACCT 102.

Subject: ACCT
Type: course
Edition: 2025-2026-undergraduate
Source: stac.edu

ACCT 204Intermediate Accounting II

Continued intensive study of generally accepted accounting principles and their application to financial reporting with specialized topics including: liabilities, stockholder’s equity, earnings per share, investments, revenue recognition, income taxes, pensions, leases and disclosures. Continuation of ACCT 203. Prerequisite: A grade of ”C” or better in ACCT 203.

Subject: ACCT
Type: course
Edition: 2025-2026-undergraduate
Source: stac.edu

ACCT 205Cost and Budget Control

A study of the planning and control functions of a business enterprise. It investigates the decision- making implications of the elements of cost and revenue in the manufacturing process. In addition, consideration is given to the interaction of material, labor, and overhead in both process and job order cost systems The impact of standard cost procedures, utilizing predetermined rates and variance analysis as well as other established and experimental cost techniques on inventory valuation, income determination and performance evaluation are also investigated. Prerequisite: ACCT 102.

Subject: ACCT
Type: course
Edition: 2025-2026-undergraduate
Source: stac.edu

ACCT 300Special Topics

Offered occasionally. Topics vary with each offering.

Subject: ACCT
Type: course
Edition: 2025-2026-undergraduate
Source: stac.edu

ACCT 303Advanced Accounting I

An advanced study of specialized topics including: business combinations and the conceptual framework, accounting for mergers, consolidation, and stock acquisition, preparation of consolidated financial statements - date of acquisition and after acquisition. Prerequisite: A grade of ”C” or better in ACCT 204.

Subject: ACCT
Type: course
Edition: 2025-2026-undergraduate
Source: stac.edu

ACCT 304Advanced Accounting II

Continued study of specialized topics including: segment and interim reporting, foreign currency transactions, partnership accounting and accounting for state and local governments. Prerequisite: ACCT 303 or permission of the instructor.

Subject: ACCT
Type: course
Edition: 2025-2026-undergraduate
Source: stac.edu

ACCT 310Accounting for Not-for-Profit Organizations

Subject: ACCT
Type: course
Edition: 2025-2026-undergraduate
Source: stac.edu

ACCT 401Federal Income Taxation

The theory and application of the Internal Revenue Code and Regulations with emphasis on individual taxation. Topics covered in this course include a brief history of U.S. taxation, determination of individual tax, gross income inclusions and exclusions, capital gains and losses, depreciation and types 159

Subject: ACCT
Type: course
Edition: 2025-2026-undergraduate
Source: stac.edu

ACCT 402Advanced Federal and State Taxation

Subject: ACCT
Type: course
Edition: 2025-2026-undergraduate
Source: stac.edu

ACCT 403Auditing I

The selection, scope and application of auditing standards and procedures in the examination of business accounts. The role of management, the independent public accountant, and the internal auditor in the examination of evidential matter and the internal control system. The ethics and legal responsibilities of the accounting profession. The course includes a study of auditing and the public accounting profession as they relate to the contemporary business environment. The course also covers the study and evaluation of internal control, both from a conceptual point of view and from a practical viewpoint. Prerequisite: A grade of ”C” or better in ACCT 204.

Subject: ACCT
Type: course
Edition: 2025-2026-undergraduate
Source: stac.edu

ACCT 404Auditing Practice

Subject: ACCT
Type: course
Edition: 2025-2026-undergraduate
Source: stac.edu

ACCT 405Entity Taxation & NFP/ Fund Accounting

The course is designed to help students understand the functions of a corporate tax department and its responsibilities with respect to tax reporting, tax determination, and tax defense. Corporate tax rules in the United States (which were significantly affected by the Tax Cuts and Jobs Act of 2017) and around the world, have allowed corporations to plan strategies to achieve the lowest tax rate or burden on a global basis. This course explores these rules. It also introduces students to the tax rules surrounding other business entities, often referred-to as “pass-through entities” such as partnerships, LLCs and S Corporations. In addition, the course will cover the accounting rules pertaining to governmental and not-for-profit organizations, including the basic principles of fund accounting. Pre-

Subject: ACCT
Type: course
Edition: 2025-2026-undergraduate
Source: stac.edu
Prerequisite: Intermediate Accounting I & II; Federal Income Tax

ACCT 406Advanced Accounting Theory

Business Administration Courses

Subject: ACCT
Type: course
Edition: 2025-2026-undergraduate
Source: stac.edu

Source: St. Thomas Aquinas College's catalog, linked per course · table learning_unit · CourseShelf publish 61