North Carolina A & T State University · Courses

ACCT

44 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 201Accounting Colloquium I1

Subject: ACCT
Credits (min): 1
Credits (max): 1
Credit unit: Credit(s)
Type: course
Edition: 2025-2026
Catalog: 2025-2026 Undergraduate Catalog
Source: catalog.ncat.edu
Prerequisite: Sophomore standing and Accounting major.

ACCT 201Accounting Colloquium I1

When Offered: F, S 1 Credit(s) 1 Lecture Hour(s) 1 Lab Hour(s) This course introduces accounting majors to the accounting profession and to the resources needed to prepare for an accounting Prerequisite(s): Sophomore standing and Accounting major.

Subject: ACCT
Credits (min): 1
Credits (max): 1
Type: course
Edition: 2025-2026 Undergraduate Catalog
Catalog: 2025-2026 Undergraduate Catalog
Source: catalog.ncat.edu

ACCT 202Accounting Colloquium II1

Subject: ACCT
Credits (min): 1
Credits (max): 1
Credit unit: Credit(s)
Type: course
Edition: 2025-2026
Catalog: 2025-2026 Undergraduate Catalog
Source: catalog.ncat.edu
Prerequisite: Minimum grade of C in ACCT 201 or permission of Chairperson, sophomore standing, and Accounting major.

ACCT 202Accounting Colloquium II1

When Offered: F, S 1 Credit(s) 1 Lecture Hour(s) 1 Lab Hour(s) Accounting Colloquium II is a continuation of ACCT 201 . Prerequisite(s): Minimum grade of C in ACCT 201 or permiss

Subject: ACCT
Credits (min): 1
Credits (max): 1
Type: course
Edition: 2025-2026 Undergraduate Catalog
Catalog: 2025-2026 Undergraduate Catalog
Source: catalog.ncat.edu

ACCT 210Fundamentals of Accounting for Decision Making3

Subject: ACCT
Credits (min): 3
Credits (max): 3
Credit unit: Credit(s)
Type: course
Edition: 2025-2026
Catalog: 2025-2026 Undergraduate Catalog
Source: catalog.ncat.edu
Prerequisite: Sophomore standing.

ACCT 210Fundamentals of Accounting for Decision Making3

Semester Total: 15

Subject: ACCT
Credits (min): 3
Credits (max): 3
Type: course
Edition: 2025-2026 Undergraduate Catalog
Catalog: 2025-2026 Undergraduate Catalog
Source: catalog.ncat.edu

ACCT 221Principles of Accounting I3

Subject: ACCT
Credits (min): 3
Credits (max): 3
Credit unit: Credit(s)
Type: course
Edition: 2025-2026
Catalog: 2025-2026 Undergraduate Catalog
Source: catalog.ncat.edu
Prerequisite: C or above in MGMT 110 (formerly MGMT 220) and sophomore standing.

ACCT 221Principles of Accounting I3

When Offered: F, S, SS 3 Credit(s) 3 Lecture Hour(s) 1 Lab Hour(s) This course is the entry level accounting course. It covers the accounting cycle including classification, re Prerequisite(s): C or above in MGMT 110 (formerly MGMT 220) and sophomore standing.

Subject: ACCT
Credits (min): 3
Credits (max): 3
Type: course
Edition: 2025-2026 Undergraduate Catalog
Catalog: 2025-2026 Undergraduate Catalog
Source: catalog.ncat.edu

ACCT 222Principles of Accounting II3

Subject: ACCT
Credits (min): 3
Credits (max): 3
Credit unit: Credit(s)
Type: course
Edition: 2025-2026
Catalog: 2025-2026 Undergraduate Catalog
Source: catalog.ncat.edu
Prerequisite: C or above in ACCT 221 .

ACCT 222Principles of Accounting II3

When Offered: F, S, SS 3 Credit(s) 3 Lecture Hour(s) 1 Lab Hour(s) This course is a continuation of Principles of Accounting I. The first part of the course covers financial accou Prerequisite(s): C or above in ACCT 221 .

Subject: ACCT
Credits (min): 3
Credits (max): 3
Type: course
Edition: 2025-2026 Undergraduate Catalog
Catalog: 2025-2026 Undergraduate Catalog
Source: catalog.ncat.edu

ACCT 231Accounting in a Global Environment1

Subject: ACCT
Credits (min): 1
Credits (max): 1
Credit unit: Credit(s)
Type: course
Edition: 2025-2026
Catalog: 2025-2026 Undergraduate Catalog
Source: catalog.ncat.edu
Prerequisite: Sophomore standing, 2.50 GPA, C or above in MGMT 110 or equivalent, and permission of instructor.

ACCT 231Accounting in a Global Environment

When Offered: F, S 3 Credit(s) 1 Lecture Hour(s) 4 Lab Hour(s) This course will study international accounting and business in the context of a study abroad experience. Site visits to both Prerequisite(s): Sophomore standing, 2.50 GPA, C or above in MGMT 110 or equivalent, and permission of instructor.

Subject: ACCT
Type: course
Edition: 2025-2026 Undergraduate Catalog
Catalog: 2025-2026 Undergraduate Catalog
Source: catalog.ncat.edu

ACCT 232Global Accounting Issues3

Subject: ACCT
Credits (min): 3
Credits (max): 3
Credit unit: Credit(s)
Type: course
Edition: 2025-2026
Catalog: 2025-2026 Undergraduate Catalog
Source: catalog.ncat.edu
Prerequisite: Sophomore standing, 2.50 GPA, C or above in MGMT 110 or equivalent, and permission of instructor.

ACCT 232Global Accounting Issues

When Offered: F, S 3 Credit(s) 3 Lecture Hour(s) 0 Lab Hour(s) This course will examine the ongoing global harmonization of accounting standards through the analysis of the similarities and differences in US GAAP Prerequisite(s): Sophomore standing, 2.50 GPA, C or above in MGMT 110 or equivalent, and permission of instructor.

Subject: ACCT
Type: course
Edition: 2025-2026 Undergraduate Catalog
Catalog: 2025-2026 Undergraduate Catalog
Source: catalog.ncat.edu

ACCT 326Managerial Accounting3

Subject: ACCT
Credits (min): 3
Credits (max): 3
Credit unit: Credit(s)
Type: course
Edition: 2025-2026
Catalog: 2025-2026 Undergraduate Catalog
Source: catalog.ncat.edu
Prerequisite: C or above in ACCT 222 .

ACCT 326Managerial Accounting3

When Offered: F, S, SS 3 Credit(s) 3 Lecture Hour(s) 0 Lab Hour(s) This course covers fundamental managerial accounting concepts and techniques for planning and contr Prerequisite(s): C or above in ACCT 222 .

Subject: ACCT
Credits (min): 3
Credits (max): 3
Type: course
Edition: 2025-2026 Undergraduate Catalog
Catalog: 2025-2026 Undergraduate Catalog
Source: catalog.ncat.edu

ACCT 331Intermediate Accounting I3

Subject: ACCT
Credits (min): 3
Credits (max): 3
Credit unit: Credit(s)
Type: course
Edition: 2025-2026
Catalog: 2025-2026 Undergraduate Catalog
Source: catalog.ncat.edu
Prerequisite: C or above in ACCT 221 and ACCT 222 , Junior standing, Accounting and Finance majors only.

ACCT 331Intermediate Accounting I3

When Offered: F, S, SS 3 Credit(s) 3 Lecture Hour(s) 1 Lab Hour(s) This course is an intensive study of financial accounting. The theories and concepts that define the content of the in Prerequisite(s): C or above in ACCT 221 and ACCT 222 , Junior standing, Accounting and Finance majors only.

Subject: ACCT
Credits (min): 3
Credits (max): 3
Type: course
Edition: 2025-2026 Undergraduate Catalog
Catalog: 2025-2026 Undergraduate Catalog
Source: catalog.ncat.edu

ACCT 332Intermediate Accounting II3

Subject: ACCT
Credits (min): 3
Credits (max): 3
Credit unit: Credit(s)
Type: course
Edition: 2025-2026
Catalog: 2025-2026 Undergraduate Catalog
Source: catalog.ncat.edu
Prerequisite: C or above in ACCT 331 , Accounting and Finance majors only.

ACCT 332Intermediate Accounting II3

Elective Courses: 6 hours to be selected from the following:

Subject: ACCT
Credits (min): 3
Credits (max): 3
Type: course
Edition: 2025-2026 Undergraduate Catalog
Catalog: 2025-2026 Undergraduate Catalog
Source: catalog.ncat.edu

ACCT 344Cost Accounting3

Subject: ACCT
Credits (min): 3
Credits (max): 3
Credit unit: Credit(s)
Type: course
Edition: 2025-2026
Catalog: 2025-2026 Undergraduate Catalog
Source: catalog.ncat.edu
Prerequisite: C or above in ACCT 222 , junior standing, and Accounting majors only.

ACCT 344Cost Accounting3

When Offered: F, S 3 Credit(s) 3 Lecture Hour(s) 1 Lab Hour(s) This course is a study of the principles and methodology of product and inventory cost determination and the effect on income measurement for manu Prerequisite(s): C or above in ACCT 222 , junior standing, and Accounting majors only.

Subject: ACCT
Credits (min): 3
Credits (max): 3
Type: course
Edition: 2025-2026 Undergraduate Catalog
Catalog: 2025-2026 Undergraduate Catalog
Source: catalog.ncat.edu

ACCT 345Contemporary Cost Accounting Topics3

Subject: ACCT
Credits (min): 3
Credits (max): 3
Credit unit: Credit(s)
Type: course
Edition: 2025-2026
Catalog: 2025-2026 Undergraduate Catalog
Source: catalog.ncat.edu
Prerequisite: Minimum Grade of “C” in ACCT 344 .

ACCT 345Contemporary Cost Accounting Topics

When Offered: S 3 Credit(s) 3 Lecture Hour(s) 0 Lab Hour(s) The course covers contemporary issues/problems in cost and managerial accounting in the context of the Prerequisite(s): Minimum Grade of “C” in ACCT 344 .

Subject: ACCT
Type: course
Edition: 2025-2026 Undergraduate Catalog
Catalog: 2025-2026 Undergraduate Catalog
Source: catalog.ncat.edu

ACCT 362Accounting Systems3

Subject: ACCT
Credits (min): 3
Credits (max): 3
Credit unit: Credit(s)
Type: course
Edition: 2025-2026
Catalog: 2025-2026 Undergraduate Catalog
Source: catalog.ncat.edu
Prerequisite: C or above in ACCT 331 , and Accounting majors only.

ACCT 362Accounting Systems3

When Offered: F, S 3 Credit(s) 3 Lecture Hour(s) 1 Lab Hour(s) This course is an introduction to accounting systems analysis and design, with particular emphasis on Prerequisite(s): C or above in ACCT 331 , and Accounting majors only.

Subject: ACCT
Credits (min): 3
Credits (max): 3
Type: course
Edition: 2025-2026 Undergraduate Catalog
Catalog: 2025-2026 Undergraduate Catalog
Source: catalog.ncat.edu

ACCT 443Income Tax Accounting3

Subject: ACCT
Credits (min): 3
Credits (max): 3
Credit unit: Credit(s)
Type: course
Edition: 2025-2026
Catalog: 2025-2026 Undergraduate Catalog
Source: catalog.ncat.edu
Prerequisite: C or above in ACCT 222 , junior standing, and Accounting majors only.

ACCT 443Income Tax Accounting3

When Offered: F, S 3 Credit(s) 3 Lecture Hour(s) 1 Lab Hour(s) This course is a study of federal income tax laws for individuals. While the course focuses on a determina Prerequisite(s): C or above in ACCT 222 , junior standing, and Accounting majors only.

Subject: ACCT
Credits (min): 3
Credits (max): 3
Type: course
Edition: 2025-2026 Undergraduate Catalog
Catalog: 2025-2026 Undergraduate Catalog
Source: catalog.ncat.edu

ACCT 455Advanced Accounting3

Subject: ACCT
Credits (min): 3
Credits (max): 3
Credit unit: Credit(s)
Type: course
Edition: 2025-2026
Catalog: 2025-2026 Undergraduate Catalog
Source: catalog.ncat.edu
Prerequisite: C or above in ACCT 332 , and Accounting majors only.

ACCT 455Advanced Accounting3

When Offered: F, S 3 Credit(s) 3 Lecture Hour(s) 1 Lab Hour(s) This course emphasizes special topics and complex issues that include partner Prerequisite(s): C or above in ACCT 332 , and Accounting majors only.

Subject: ACCT
Credits (min): 3
Credits (max): 3
Type: course
Edition: 2025-2026 Undergraduate Catalog
Catalog: 2025-2026 Undergraduate Catalog
Source: catalog.ncat.edu

ACCT 461Auditing Principles3

Subject: ACCT
Credits (min): 3
Credits (max): 3
Credit unit: Credit(s)
Type: course
Edition: 2025-2026
Catalog: 2025-2026 Undergraduate Catalog
Source: catalog.ncat.edu
Prerequisite: C or above in ACCT 332 , and Accounting majors only.

ACCT 461Auditing Principles3

When Offered: F, S 3 Credit(s) 3 Lecture Hour(s) 1 Lab Hour(s) This course focuses on the conceptual/practical aspects of the examination of historical financial statements by independent accountants within the framework of gen Prerequisite(s): C or above in ACCT 332 , and Accounting majors only.

Subject: ACCT
Credits (min): 3
Credits (max): 3
Type: course
Edition: 2025-2026 Undergraduate Catalog
Catalog: 2025-2026 Undergraduate Catalog
Source: catalog.ncat.edu

ACCT 463Commercial Law3

Subject: ACCT
Credits (min): 3
Credits (max): 3
Credit unit: Credit(s)
Type: course
Edition: 2025-2026
Catalog: 2025-2026 Undergraduate Catalog
Source: catalog.ncat.edu
Prerequisite: MGMT 303 (formerly MGMT 361), senior standing, and Accounting majors only.

ACCT 463Commercial Law3

When Offered: S 3 Credit(s) 3 Lecture Hour(s) 0 Lab Hour(s) In this course, the critical provisions of the Uniform Commercial Code will be examined Prerequisite(s): MGMT 303 (formerly MGMT 361), senior standing, and Accounting majors on

Subject: ACCT
Credits (min): 3
Credits (max): 3
Type: course
Edition: 2025-2026 Undergraduate Catalog
Catalog: 2025-2026 Undergraduate Catalog
Source: catalog.ncat.edu

ACCT 485Selected Topics in Accounting3

Subject: ACCT
Credits (min): 3
Credits (max): 3
Credit unit: Credit(s)
Type: course
Edition: 2025-2026
Catalog: 2025-2026 Undergraduate Catalog
Source: catalog.ncat.edu
Prerequisite: Successful completion of ACCT 222 and junior standing.

ACCT 485Selected Topics in Accounting

When Offered: F 3 Credit(s) 3 Lecture Hour(s) 1 Lab Hour(s) Topics covered give additional consideration to selected accounting problems. Current Prerequisite(s): Successful completion of ACCT 222 and junior standing.

Subject: ACCT
Type: course
Edition: 2025-2026 Undergraduate Catalog
Catalog: 2025-2026 Undergraduate Catalog
Source: catalog.ncat.edu

ACCT 490Seminar in Accounting Theory3

Subject: ACCT
Credits (min): 3
Credits (max): 3
Credit unit: Credit(s)
Type: course
Edition: 2025-2026
Catalog: 2025-2026 Undergraduate Catalog
Source: catalog.ncat.edu
Prerequisite: C or above in ACCT 332 (formerly ACCT 442), senior standing, and permission of instructor, Accounting majors only.

ACCT 490Seminar in Accounting Theory

When Offered: F, S 3 Credit(s) 3 Lecture Hour(s) 1 Lab Hour(s) This course focuses on the fundamental accounting concepts, principles, and procedures that make up the theoretical underpinning Prerequisite(s): C or above in ACCT 332 (formerly ACCT 442), senior standing, and permission of instructor, Accounting majors onl

Subject: ACCT
Type: course
Edition: 2025-2026 Undergraduate Catalog
Catalog: 2025-2026 Undergraduate Catalog
Source: catalog.ncat.edu

ACCT 491Fundamentals of Governmental & Not-for-Profit Accounting3

Subject: ACCT
Credits (min): 3
Credits (max): 3
Credit unit: Credit(s)
Type: course
Edition: 2025-2026
Catalog: 2025-2026 Undergraduate Catalog
Source: catalog.ncat.edu
Prerequisite: C or above in ACCT 222 , senior standing, and Accounting majors only.

ACCT 491Fundamentals of Governmental & Not-for-Profit Accounting

When Offered: F, S 3 Credit(s) 3 Lecture Hour(s) 1 Lab Hour(s) This course presents basic concepts of accounting for governmental and nonprofit entities. Financial reporting, budgeting, funds sources and uses Prerequisite(s): C or above in ACCT 222 , senior standing, and Accounting majors only.

Subject: ACCT
Type: course
Edition: 2025-2026 Undergraduate Catalog
Catalog: 2025-2026 Undergraduate Catalog
Source: catalog.ncat.edu

ACCT 495Strategic Application in Accounting3

Subject: ACCT
Credits (min): 3
Credits (max): 3
Credit unit: Credit(s)
Type: course
Edition: 2025-2026
Catalog: 2025-2026 Undergraduate Catalog
Source: catalog.ncat.edu
Prerequisite: C or better in ACCT 332 , senior standing, and Accounting majors only.

ACCT 495Strategic Application in Accounting3

Notes: Employment opportunities for the Accounting and Finance minors will depend upon the elective courses selected. a

Subject: ACCT
Credits (min): 3
Credits (max): 3
Type: course
Edition: 2025-2026 Undergraduate Catalog
Catalog: 2025-2026 Undergraduate Catalog
Source: catalog.ncat.edu

ACCT 643Advanced Income Tax Accounting3

Subject: ACCT
Credits (min): 3
Credits (max): 3
Credit unit: Credit(s)
Type: course
Edition: 2025-2026
Catalog: 2025-2026 Undergraduate Catalog
Source: catalog.ncat.edu
Prerequisite: C or above in ACCT 443 , Accounting majors only.

ACCT 643Advanced Income Tax Accounting

When Offered: F, S 3 Credit(s) 3 Lecture Hour(s) 1 Lab Hour(s) This course is a study of federal income tax laws related to partnerships, corporations, an Prerequisite(s): C or above in ACCT 443 , Accounting majors only.

Subject: ACCT
Type: course
Edition: 2025-2026 Undergraduate Catalog
Catalog: 2025-2026 Undergraduate Catalog
Source: catalog.ncat.edu

Source: North Carolina A & T State University's catalog, linked per course · table learning_unit · CourseShelf publish 61