University of North Carolina at Charlotte · Courses

ACCT

42 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 2121Principles of Accounting I3

College of Engineering | 263

Subject: ACCT
Credits (min): 3
Credits (max): 3
Type: course
Edition: 2026-2027
Source: catalog.charlotte.edu

ACCT 2122Principles of Accounting II3

Subject: ACCT
Credits (min): 3
Credits (max): 3
Type: course
Edition: 2026-2027
Source: catalog.charlotte.edu

ACCT 3300Professional Development for Accountants. (1) Pre- or

Corequisite(s): ACCT 3311 or ACCT 3323 with a grade of C or better; Accounting or Pre-Accounting majors. Focuses on the transition from student to the Accounting Professional. Students explore various career tracks within public accounting and private industry, along with considerations around pursuing the CPA and other certifications. Students learn how to navigate through the pipeline to employment, including enhancing their interviewing and networking skills, as well as finding and securing internship opportunities. Professional workplace conduct is taught along with the importance of strong ethical behavior.

Subject: ACCT
Type: course
Edition: 2026-2027
Source: catalog.charlotte.edu

ACCT 3311Intermediate Financial Accounting I3

or ACCT 3323 - Intermediate Accounting I (3) Restricted Elective Courses (9 credit hours) Select two to three of the following:

Subject: ACCT
Credits (min): 3
Credits (max): 3
Type: course
Edition: 2026-2027
Source: catalog.charlotte.edu

ACCT 3312Intermediate Financial Accounting II3

or ACCT 3324 - Intermediate Accounting II (3) Restricted Elective Courses (6 credit hours) Select one to two of the following:

Subject: ACCT
Credits (min): 3
Credits (max): 3
Type: course
Edition: 2026-2027
Source: catalog.charlotte.edu

ACCT 3323Intermediate Accounting I3

Subject: ACCT
Credits (min): 3
Credits (max): 3
Type: course
Edition: 2026-2027
Source: catalog.charlotte.edu

ACCT 3324Intermediate Accounting II. (3) Prerequisite(s): Belk

College of Business major and ACCT 3323 with grade of C or above. A continuation of ACCT 3323 with emphasis on financial reporting of key balance sheet accounts along with their income statements effects.

Subject: ACCT
Type: course
Edition: 2026-2027
Source: catalog.charlotte.edu

ACCT 3325Intermediate Accounting III3

Subject: ACCT
Credits (min): 3
Credits (max): 3
Type: course
Edition: 2026-2027
Source: catalog.charlotte.edu

ACCT 3330Managerial Accounting and the Decision Process3

Prerequisite(s): Accounting, Finance, or Business Administration major; and ACCT 2122 or ACCT 3323 or ACCT 3361 with grade of C or above. The concepts associated with internal reporting and business management using accounting data. Techniques in using relevant data for planning, controlling, and decision making are taught. Other topics include: understanding cost behavior, how to accurately assign or allocate costs, developing strong budgeting practices, and learning about responsibility accounting. Excel and Data Analytics are used throughout the course, highlighting the importance of these in the professional world.

Subject: ACCT
Credits (min): 3
Credits (max): 3
Type: course
Edition: 2026-2027
Source: catalog.charlotte.edu

ACCT 3340Accounting Information Systems3

Subject: ACCT
Credits (min): 3
Credits (max): 3
Type: course
Edition: 2026-2027
Source: catalog.charlotte.edu

ACCT 3350Internal Auditing3

Subject: ACCT
Credits (min): 3
Credits (max): 3
Type: course
Edition: 2026-2027
Source: catalog.charlotte.edu

ACCT 3361Intermediate Financial Accounting4

Subject: ACCT
Credits (min): 4
Credits (max): 4
Type: course
Edition: 2026-2027
Source: catalog.charlotte.edu

ACCT 3362Intermediate Financial Accounting4

Subject: ACCT
Credits (min): 4
Credits (max): 4
Type: course
Edition: 2026-2027
Source: catalog.charlotte.edu

ACCT 3365Accounting Information Systems4

Students select 12 hours from the following list of approved elective courses:

Subject: ACCT
Credits (min): 4
Credits (max): 4
Type: course
Edition: 2026-2027
Source: catalog.charlotte.edu

ACCT 3371Financial Statement Analysis3

Subject: ACCT
Credits (min): 3
Credits (max): 3
Type: course
Edition: 2026-2027
Source: catalog.charlotte.edu

ACCT 3372Internal Auditing3

Subject: ACCT
Credits (min): 3
Credits (max): 3
Type: course
Edition: 2026-2027
Source: catalog.charlotte.edu

ACCT 3380Fraud Examination3

Subject: ACCT
Credits (min): 3
Credits (max): 3
Type: course
Edition: 2026-2027
Source: catalog.charlotte.edu

ACCT 3400Accounting Internship. (3) Prerequisite(s): Junior or

Senior standing; Accounting major in good standing; and permission of department. Provides a meaningful work experience in the field of accounting. Requires a minimum of 150 hours of supervised employment, 50 hours of work per credit hour. Student is responsible for securing internship and completing internship application and approval process prior to registering for the course. Internship must be approved by instructor. Application process and course registration must be completed prior to beginning internship. All proposals are subject to departmental approval. Students may not earn internship credit for work at a current employer. Some students work full-time during the period of the internship and should plan schedules for Junior and Senior years accordingly. May be used to meet general elective requirements, up to a 2026-2027 UNC CHARLOTTE UNDERGRADUATE CATALOG

Subject: ACCT
Type: course
Edition: 2026-2027
Source: catalog.charlotte.edu

ACCT 3500Accounting Cooperative Education Experience

Prerequisite(s): Accounting major with department approval, in conjunction with the University Career Center. Enrollment is required for students participating in a cooperative education position during each semester they are working in a position. Participating students pay a course registration fee for transcript notation and receive full-time student status. Assignments must be arranged and approved in advance. The Cooperative Education Program is only open to undergraduate students; graduate level students are encouraged to contact their academic departments to inquire about academic or industrial internship options for credit. For information, contact the University Career Center. May be repeated. Graded on a Satisfactory/Unsatisfactory basis.

Subject: ACCT
Type: course
Repeatable: May be repeated.
Edition: 2026-2027
Source: catalog.charlotte.edu

ACCT 3900Current Developments in Accounting3

Subject: ACCT
Credits (min): 3
Credits (max): 3
Type: course
Edition: 2026-2027
Source: catalog.charlotte.edu

ACCT 4220Income Tax3

Subject: ACCT
Credits (min): 3
Credits (max): 3
Type: course
Edition: 2026-2027
Source: catalog.charlotte.edu

ACCT 4225Accounting Data Analytics3

Subject: ACCT
Credits (min): 3
Credits (max): 3
Type: course
Edition: 2026-2027
Source: catalog.charlotte.edu

ACCT 5225Accounting Data Analytics. (3) Prerequisite(s)

ACCT 3365 with a grade of C or above; Enrollment limited to majors in the Belk College of Business. Cross-listed Course(S): ACCT 4225. An introduction to tools and techniques for gaining insight from accounting data. Students will focus primarily on descriptive and diagnostic analytics, the ETL process, and working with data stored in relational databases.

Subject: ACCT
Type: course
Edition: 2026-2027
Source: catalog.charlotte.edu

ACCT 6121Business Tax I3

Subject: ACCT
Credits (min): 3
Credits (max): 3
Type: course
Edition: 2026-2027
Source: catalog.charlotte.edu

ACCT 6122Business Tax II3

Subject: ACCT
Credits (min): 3
Credits (max): 3
Type: course
Edition: 2026-2027
Source: catalog.charlotte.edu

ACCT 6150Tax Strategy and Policy3

Subject: ACCT
Credits (min): 3
Credits (max): 3
Type: course
Edition: 2026-2027
Source: catalog.charlotte.edu

ACCT 6160Advanced Individual Taxation3

Subject: ACCT
Credits (min): 3
Credits (max): 3
Type: course
Edition: 2026-2027
Source: catalog.charlotte.edu

ACCT 6199Topics in Taxation. (1 to 4) Topics in the area

of taxation that go beyond the coverage in other existing courses by either addressing new tax issues or by delving more deeply into a tax topic. May be repeated for credit with change in topic.

Subject: ACCT
Type: course
Repeatable: May be repeated for credit with change in topic.
Edition: 2026-2027
Source: catalog.charlotte.edu

ACCT 6220Financial Statement Auditing3

Subject: ACCT
Credits (min): 3
Credits (max): 3
Type: course
Edition: 2026-2027
Source: catalog.charlotte.edu

ACCT 6261Advanced Financial Reporting and Analysis I

(3) An examination of advanced financial reporting topics including financial statements of for-profit and non- government not-for-profit entities, accounting for income taxes and leases, and fair value measurements and special purpose frameworks.

Subject: ACCT
Type: course
Edition: 2026-2027
Source: catalog.charlotte.edu

ACCT 6262Advanced Financial Reporting and Analysis II3

(3) Prerequisite(s): ACCT 6261. An examination of advanced financial reporting topics including accounting issues related to revenue recognition, stock compensation, derivatives and hedging, state and local government accounting, and financial statement analysis.

Subject: ACCT
Credits (min): 3
Credits (max): 3
Type: course
Edition: 2026-2027
Source: catalog.charlotte.edu

ACCT 6271Accounting Research and Communication3

Degree Total = 30 Credit Hours

Subject: ACCT
Credits (min): 3
Credits (max): 3
Type: course
Edition: 2026-2027
Source: catalog.charlotte.edu

ACCT 6281Advanced Financial Reporting and Analysis I3

Subject: ACCT
Credits (min): 3
Credits (max): 3
Type: course
Edition: 2026-2027
Source: catalog.charlotte.edu

ACCT 6291Financial Statement Analysis3

Subject: ACCT
Credits (min): 3
Credits (max): 3
Type: course
Edition: 2026-2027
Source: catalog.charlotte.edu

ACCT 6299Topics in Financial Accounting and Auditing

(1 to 4) Topics in the area of financial accounting and auditing that go beyond the coverage in other existing courses by either addressing new issues or by delving more deeply into a topic. May be repeated for credit with change in topic.

Subject: ACCT
Type: course
Repeatable: May be repeated for credit with change in topic.
Edition: 2026-2027
Source: catalog.charlotte.edu

ACCT 6301Advanced Financial Reporting for Mergers

and Acquisitions and Not-for-Profits. (3) Prerequisite(s): ACCT 3362 or equivalent with a grade of B or above; Enrollment is limited to Accounting majors and Master of Accountancy students, unless approved by the School of ate Catalog  2026-2027

Subject: ACCT
Type: course
Edition: 2026-2027
Source: catalog.charlotte.edu

ACCT 6302Advanced Financial Reporting for

Government Entities. (3) Prerequisite(s): ACCT 3362 or equivalent with a grade of B or better; Enrollment in the Master of Accountancy program, or permission from the School of Accountancy. An examination of advanced financial reporting topics including accounting issues related to foreign currency transactions, derivatives and hedging, state and local government accounting, cost accounting, and budgeting.

Subject: ACCT
Type: course
Edition: 2026-2027
Source: catalog.charlotte.edu

ACCT 6325Advanced Accounting Data Analytics3

Prerequisite(s): ACCT 5225 or equivalent, with a grade of C or above; Enrolled in the Master of Accountancy program or approval of the School of Accountancy. An extension of 5225, which includes additional exposure to the tools and techniques for gaining insight from accounting data. Students will focus primarily on analytical methods using Python.

Subject: ACCT
Credits (min): 3
Credits (max): 3
Type: course
Edition: 2026-2027
Source: catalog.charlotte.edu

ACCT 6331Business Tax Operations. (3) Prerequisite(s)

ACCT 4220 or ACCT 5220. Examines the core federal and state concepts related to Tax Research, C corporations, S Corporations, Partnerships and Limited Liability Companies. The course covers tax compliance matters, strategies for minimizing tax liabilities and strategies for handling tax controversies.

Subject: ACCT
Type: course
Edition: 2026-2027
Source: catalog.charlotte.edu

ACCT 6332Business Tax Special Topics. (3) Prerequisite(s)

ACCT 4220 or ACCT 5220. Examines federal concepts related to a C corporation’s distributions, redemptions, reorganizations, liquidations, and consolidations as well as Partnership and Limited Liability Company allocations, distributions and dispositions. The course also provides an overview of state and local, international, and property disposition issues.

Subject: ACCT
Type: course
Edition: 2026-2027
Source: catalog.charlotte.edu

ACCT 6340Accounting Data Analytics3

Subject: ACCT
Credits (min): 3
Credits (max): 3
Type: course
Edition: 2026-2027
Source: catalog.charlotte.edu

ACCT 6890Directed Individual Study3

Subject: ACCT
Credits (min): 3
Credits (max): 3
Type: course
Edition: 2026-2027
Source: catalog.charlotte.edu

Source: University of North Carolina at Charlotte's catalog, linked per course · table learning_unit · CourseShelf publish 61