Western Carolina University · Courses
ACCT 22 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.
Catalogs 64 Programs 441 Checklists 399 Courses 2,463 Policies 16 Agreements 2 Pathways 1 Comparability 17 Accreditation 12 Subject ACCT 22 ANTH 47 ART 65 ASI 6 AST 4 ATTR 11 BA 11 BIOL 103 BK 21 BKSE 8 CE 18 CHEM 71 CHER 8 CHIN 5 CIS 21 CJ 48 CM 32 COMM 56 COUN 3 CPE 7 CS 27 CSD 19 DA 17 DSGN 22 ECET 21 ECO 2 ECON 25 EDCI 13 EDEL 18 EDM 39 EDMG 14 EDPY 1 EDRD 10 EDSE 7 EE 33 ELMG 7 EMC 41 ENGL 103 ENGR 29 ENT 15 ENVH 33 ES 9 ESI 2 ET 35 FIN 22 FOR 1 FPA 4 FREN 17 FS 12 FTP 41 GBS 3 GEOG 13 GEOL 30 GER 16 HEAL 4 HIST 99 HPE 30 HSCC 17 HT 26 IDES 24 IE 10 INST 5 JPN 20 LATX 2 LAW 31 LEAD 23 MATH 52 ME 14 MFE 8 MFL 1 MGT 20 MKT 22 MUS 102 NAS 6 ND 30 NEUR 4 NRM 30 NSG 57 PAR 40 PE 48 PHYS 20 PRM 52 PSC 51 PSY 45 QA 4 RAE 11 RTH 41 SCI 5 SJ 2 SM 19 SOC 35 SOCW 28 SPAN 32 SPED 30 THEA 61 UE 1 USI 11 WLL 5 No subject 17 ACCT 195 Introduction to Fraud Examination 3.0
Overview of occupational fraud, including fraud theory, prevention, detection and investigation. Emphasis on personal ethics, individual responsibility, and societal effects: past, present and future.
Subject ACCT Credits (min) 3 Credits (max) 3 Credit unit Credits Type course Edition 2026-2027 Catalog CURRENT 2026-2027 Undergraduate Catalog Source catalog.wcu.edu ACCT 251 Financial Accounting - A User Perspective 3
Financial accounting presented from a user perspective with a focus on decision-making. Reading and comprehending an annual report.
Subject ACCT Credits (min) 3 Credits (max) 3 Credit unit Credits Type course Edition 2026-2027 Catalog CURRENT 2026-2027 Undergraduate Catalog Source catalog.wcu.edu ACCT 252 Using Accounting Information for Management Decisions 3
Use of accounting information to manage, measure, and improve the performance of a company, and to make decisions about future operations.
Subject ACCT Credits (min) 3 Credits (max) 3 Credit unit Credits Type course Edition 2026-2027 Catalog CURRENT 2026-2027 Undergraduate Catalog Source catalog.wcu.edu Prerequisite ACCT 251 . Credits: 3 ACCT 260 Professionalism in Accounting 1
Overview of the accounting profession, including specializations, certifications, and career tracks. Focus on professionalism and business etiquette, including resume building, interviewing, networking, communication skills, and social media presence.
Subject ACCT Credits (min) 1 Credits (max) 1 Credit unit Credits Type course Edition 2026-2027 Catalog CURRENT 2026-2027 Undergraduate Catalog Source catalog.wcu.edu Prerequisite ACCT 251 . Credits: 1 ACCT 265 Accounting Information Systems 3
Accounting information systems with an emphasis on business processes, transaction initiation and recording, and internal controls. Relevant technology will also be covered.
Subject ACCT Credits (min) 3 Credits (max) 3 Credit unit Credits Type course Edition 2026-2027 Catalog CURRENT 2026-2027 Undergraduate Catalog Source catalog.wcu.edu Prerequisite A grade of C or better in ACCT 251 . Credits: 3 ACCT 293 Topics in Accounting 1-3
Topics in Accounting.
Subject ACCT Credits (min) 1 Credits (max) 3 Credit unit Credits Type course Edition 2026-2027 Catalog CURRENT 2026-2027 Undergraduate Catalog Source catalog.wcu.edu ACCT 301 Financial Statement Analysis
Short-term liquidity, cash flow from operations, funds flow, capital structure, long-term solvency, return on investment, asset utilization, and operating performance. Cross-listed with FIN 301.
Subject ACCT Type course Edition 2023-2024 Source www.wcu.edu Prerequisite ACCT 351. Credits: 3 Alias FIN 301 ACCT 306 Financial Statement Analysis and Valuation 3
Short-term liquidity, cash flow from operations, funds flow, capital structure, long-term solvency, return on investment, asset utilization, and operating performance. Cross-listed with FIN 306.
Subject ACCT Credits (min) 3 Credits (max) 3 Credit unit Credits Type course Edition 2026-2027 Catalog CURRENT 2026-2027 Undergraduate Catalog Source catalog.wcu.edu Prerequisite FIN 305 Credits: 3 ACCT 330 Fraud Examination 3
Overview of occupational fraud, including fraud theory, prevention, and investigation. Emphasis on fraudulent financial reporting.
Subject ACCT Credits (min) 3 Credits (max) 3 Credit unit Credits Type course Edition 2026-2027 Catalog CURRENT 2026-2027 Undergraduate Catalog Source catalog.wcu.edu Prerequisite ACCT 351 . Credits: 3 ACCT 351 Intermediate Accounting I 3
Accounting theory in financial statements, valuation and present value concepts, and current assets.
Subject ACCT Credits (min) 3 Credits (max) 3 Credit unit Credits Type course Edition 2026-2027 Catalog CURRENT 2026-2027 Undergraduate Catalog Source catalog.wcu.edu Prerequisite A grade of C or better in ACCT 251 . Credits: 3 ACCT 352 Intermediate Accounting II 3
Theory applied to investments, current and long-term liabilities, leases, income taxes, pensions, and shareholders’ equity.
Subject ACCT Credits (min) 3 Credits (max) 3 Credit unit Credits Type course Edition 2026-2027 Catalog CURRENT 2026-2027 Undergraduate Catalog Source catalog.wcu.edu Prerequisite A grade of C or better in ACCT 351 . Credits: 3 ACCT 355 Introduction to Income Taxation 3
Federal income taxation of individuals and sole proprietors, gross-income inclusions and exclusions, business and employee deductions, property transactions, capital gains and losses, and cost recovery.
Subject ACCT Credits (min) 3 Credits (max) 3 Credit unit Credits Type course Edition 2026-2027 Catalog CURRENT 2026-2027 Undergraduate Catalog Source catalog.wcu.edu Prerequisite ACCT 251 . Regular Grading Credits: 3 ACCT 356 Cost Accounting 3
Budgeting, systems design, responsibility accounting and motivation, standard costing, variance analysis, cost behavior patterns, relevant costs, contribution analysis, and income effects of costing alternatives.
Subject ACCT Credits (min) 3 Credits (max) 3 Credit unit Credits Type course Edition 2026-2027 Catalog CURRENT 2026-2027 Undergraduate Catalog Source catalog.wcu.edu Prerequisite ACCT 252 . Credits: 3 ACCT 361 Not-For-Profit Accounting 3
Accounting principles as applied to governmental agencies and other nonprofit organizations.
Subject ACCT Credits (min) 3 Credits (max) 3 Credit unit Credits Type course Edition 2026-2027 Catalog CURRENT 2026-2027 Undergraduate Catalog Source catalog.wcu.edu Prerequisite ACCT 252 . Credits: 3 ACCT 389 Cooperative Education in Accounting 1
See Cooperative Education Program.
Subject ACCT Credits (min) 1 Credits (max) 1 Credit unit Credits Type course Edition 2026-2027 Catalog CURRENT 2026-2027 Undergraduate Catalog Source catalog.wcu.edu ACCT 454 Auditing 3
Theory, practice, and procedures in auditing; standards, professional ethics, and internal controls.
Subject ACCT Credits (min) 3 Credits (max) 3 Credit unit Credits Type course Edition 2026-2027 Catalog CURRENT 2026-2027 Undergraduate Catalog Source catalog.wcu.edu Prerequisite ACCT 351 . Credits: 3 ACCT 480 Independent Research in Accounting 3
Independent Research in Accounting.
Subject ACCT Credits (min) 3 Credits (max) 3 Credit unit Credits Type course Edition 2026-2027 Catalog CURRENT 2026-2027 Undergraduate Catalog Source catalog.wcu.edu Prerequisite Accounting major and permission of department head. Credits: 3 ACCT 483 Accounting Internship 1-3
A full-time work situation providing in-depth experience in accounting practices. S/U grading.
Subject ACCT Credits (min) 1 Credits (max) 3 Credit unit Credits Type course Edition 2026-2027 Catalog CURRENT 2026-2027 Undergraduate Catalog Source catalog.wcu.edu Prerequisite Junior Standing, formal application, and permission of accounting internship coordinator. Credits: 1-3, R6 ACCT 484 Accounting Internship 1-3
A full-time work situation providing in-depth experience in accounting practices. S/U grading.
Subject ACCT Credits (min) 1 Credits (max) 3 Credit unit Credits Type course Edition 2026-2027 Catalog CURRENT 2026-2027 Undergraduate Catalog Source catalog.wcu.edu Prerequisite Junior Standing, formal application, and permission of accounting internship coordinator. Credits: 1-3 ACCT 485 Accounting Internship 1-3
A full-time work situation providing in-depth experience in accounting practices. S/U grading.
Subject ACCT Credits (min) 1 Credits (max) 3 Credit unit Credits Type course Edition 2026-2027 Catalog CURRENT 2026-2027 Undergraduate Catalog Source catalog.wcu.edu Prerequisite Junior Standing, formal application, and permission of accounting internship coordinator. Credits: 1-3 ACCT 493 Topics in Accounting 1-3
Topics in Accounting.
Subject ACCT Credits (min) 1 Credits (max) 3 Credit unit Credits Type course Edition 2026-2027 Catalog CURRENT 2026-2027 Undergraduate Catalog Source catalog.wcu.edu Prerequisite Permission of department head. Credits: 1-3, R6 ACCT 495 Senior Seminar 3
Contemporary issues facing accountants in managerial decision-making responsibilities. Comprehensive evaluation of information used for decisions with strategic implications for the company.
Subject ACCT Credits (min) 3 Credits (max) 3 Credit unit Credits Type course Edition 2026-2027 Catalog CURRENT 2026-2027 Undergraduate Catalog Source catalog.wcu.edu Prerequisite ACCT 352 and Senior Standing. Credits: 3 Source: Western Carolina University's catalog, linked per course · table learning_unit · CourseShelf publish 61
