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Chowan University · Courses

ACCT

13 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 201Financial Accounting4

Financial accounting provides a survey of financial accounting principles and concepts. It covers the accounting cycle, income determination, and financial reporting. Focus will be on financial statements, accounting systems, internal control, current assets, current liabilities, plant assets, and corporate accounting.

Subject
ACCT
Credits (min)
4
Credits (max)
4
Credit unit
Credits
Type
course
Edition
2026-2027 Academic Catalog
Catalog
2026-2027 Academic Catalog
Source
catalog.chowan.edu
Prerequisite
BUS 161 and MATH 120 or MATH 130 Credits: 4 hours
ACCT 203Managerial Accounting & Analytics4

A course to equip students with the essential knowledge and skills required to make informed financial and operational decisions in a managerial or business context. Topics include budgeting, responsibility accounting, cost allocations, cost behavior, decision models, product costing, cost control, cash flows, and data analytics as used by managers.

Subject
ACCT
Credits (min)
4
Credits (max)
4
Credit unit
Credits
Type
course
Edition
2026-2027 Academic Catalog
Catalog
2026-2027 Academic Catalog
Source
catalog.chowan.edu
Prerequisite
ACCT 201 Credits: 4 hours
ACCT 299Special Topics4

A course which allows students to study in an area of accounting that is not normally available in the curriculum. Topics of special interest will be offered when there is sufficient interest or need. As course topics change, a student may repeat the course for credit. Some topics may have specified prerequisites.

Subject
ACCT
Credits (min)
4
Credits (max)
4
Credit unit
Credits
Type
course
Edition
2026-2027 Academic Catalog
Catalog
2026-2027 Academic Catalog
Source
catalog.chowan.edu
ACCT 301Cost Accounting4

An intermediate course in the process of analyzing and managing costs in order to improve the strategic position of the business. It will cover activity-based management, process costing and cost allocation, planning and decision making, and evaluating and managing entity performance.

Subject
ACCT
Credits (min)
4
Credits (max)
4
Credit unit
Credits
Type
course
Edition
2026-2027 Academic Catalog
Catalog
2026-2027 Academic Catalog
Source
catalog.chowan.edu
Prerequisite
ACCT 203 with a grade of C or better Credits: 4 hours
ACCT 302Income Tax Accounting4

An introduction to taxation with emphasis on income concepts, tax accounting methods, exclusions, deductions, credits, prepayments, business income, capital gains and losses, and the tax planning process.

Subject
ACCT
Credits (min)
4
Credits (max)
4
Credit unit
Credits
Type
course
Edition
2026-2027 Academic Catalog
Catalog
2026-2027 Academic Catalog
Source
catalog.chowan.edu
Prerequisite
ACCT 203 with a grade of C or better Credits: 4 hours
ACCT 341Intermediate Accounting I4

An intensive study of Generally Accepted Accounting Principles (GAAP) and the conceptual framework for accounting. Emphasis is placed on theory of accounts, construction of accounts, and accounting measurements relating to operating and financing activities of the entity.

Subject
ACCT
Credits (min)
4
Credits (max)
4
Credit unit
Credits
Type
course
Edition
2026-2027 Academic Catalog
Catalog
2026-2027 Academic Catalog
Source
catalog.chowan.edu
Prerequisite
ACCT 203 with a grade of C or better Credits: 4 hours
ACCT 342Intermediate Accounting II4

Continuation of ACCT 341 . A course emphasizing GAAP relating to investing and financing activities, accounting changes, EPS, and financial statement analysis.

Subject
ACCT
Credits (min)
4
Credits (max)
4
Credit unit
Credits
Type
course
Edition
2026-2027 Academic Catalog
Catalog
2026-2027 Academic Catalog
Source
catalog.chowan.edu
Prerequisite
ACCT 341 with a grade of C or better Credits: 4 hours
ACCT 395Independent Study in Accounting4

An individual problem course designed to give the interested student additional experience in an accounting-related project. The student will work under the direction of a faculty member on some project of mutual interest. At the end of the semester a report on the project will be submitted to the School of Business faculty.

Subject
ACCT
Credits (min)
4
Credits (max)
4
Credit unit
Credits
Type
course
Edition
2026-2027 Academic Catalog
Catalog
2026-2027 Academic Catalog
Source
catalog.chowan.edu
Prerequisite
ACCT 342 with a grade of C or better, approval of the department chair Credits: 4 hours
ACCT 399Special Topics4

A course which allows students to study in an area of accounting that is not normally available in the curriculum. Topics of special interest will be offered when there is sufficient interest or need. As course topics change, a student may repeat the course for credit. Some topics may have specified prerequisites.

Subject
ACCT
Credits (min)
4
Credits (max)
4
Credit unit
Credits
Type
course
Edition
2026-2027 Academic Catalog
Catalog
2026-2027 Academic Catalog
Source
catalog.chowan.edu
ACCT 442Auditing4

A course examining the conceptual approach to auditing, professional, and ethical standards; principles; and procedures relating to preparation for the audit, the conduct and performance of the audit, and the preparation of audit reports.

Subject
ACCT
Credits (min)
4
Credits (max)
4
Credit unit
Credits
Type
course
Edition
2026-2027 Academic Catalog
Catalog
2026-2027 Academic Catalog
Source
catalog.chowan.edu
Prerequisite
ACCT 341 with a grade of C or better
Corequisite
ACCT 342 Credits: 4 hours
ACCT 490Accounting Internship1

Faculty-directed, supervised accounting employment experience in an off-campus work situation or voluntary service activity. Regular conferences are held with a designated faculty coordinator, and periodic written reports and an oral presentation are required (except no oral presentation is required of those taking the course for only 1 credit hour.) Available to juniors or seniors who meet the published criteria, make application, are recommended by the business faculty, and are approved by the business department chair prior to enrollment in the course. Credit hours determined by magnitude of the internship in accordance with Business Department Policies.

Subject
ACCT
Credits (min)
1
Credits (max)
1
Credit unit
Credits
Type
course
Edition
2026-2027 Academic Catalog
Catalog
2026-2027 Academic Catalog
Source
catalog.chowan.edu
Prerequisite
Accounting concentration, Junior standing, and approval of the department chair Credits: 1, 2, 3, or 4 hours
ACCT 495Independent Study in Accounting4

An individual problem course designed to give the interested student additional experience in an accounting-related project. The student will work under the direction of a faculty member on some project of mutual interest. At the end of the semester a report on the project will be submitted to the School of Business faculty.

Subject
ACCT
Credits (min)
4
Credits (max)
4
Credit unit
Credits
Type
course
Edition
2026-2027 Academic Catalog
Catalog
2026-2027 Academic Catalog
Source
catalog.chowan.edu
Prerequisite
ACCT 342 with a grade of C or better, approval of the department chair Credits: 4 hours
ACCT 499Special Topics4

A course which allows students to study in an area of accounting that is not normally available in the curriculum. Topics of special interest will be offered when there is sufficient interest or need. As course topics change, a student may repeat the course for credit. Some topics may have specified prerequisites.

Subject
ACCT
Credits (min)
4
Credits (max)
4
Credit unit
Credits
Type
course
Edition
2026-2027 Academic Catalog
Catalog
2026-2027 Academic Catalog
Source
catalog.chowan.edu

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