20 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 211/211M. Introductory Financial Accounting - An introduction
to the principles and the practice of accounting. Coverage is given to the fundamentals of recording, summarizing, analyzing, and reporting financial information in accordance with generally accepted accounting principles. Although all business entities are discussed, the primary focus is the accounting system of the sole proprietorship. ACCT 211 offered fall term each year. ACCT 211M (online) offered as needed. Three semester hours.
ACCT 212Introductory Managerial Accounting - A continuation of the
fundamentals of the principles of accounting. Coverage begins with partnerships and corporations and the accounting issues related to these entities. Attention is then given to the fundamentals of managerial accounting principles and systems, with an emphasis on recording, reporting, analysis, and decision-making. Prerequisite: ACCT 211. Offered spring term each year. Three semester hours.
ACCT 301Intermediate Financial Accounting I - An in-depth study of
financial accounting topics as well as recent developments in accounting valuation and reporting practices. Detailed attention is provided to recording, reporting, and disclosure of financial information. Concentration is primarily given to statements of income and retained earnings and the asset accounts of the balance sheet. Prerequisite: ACCT 212. Offered fall term each year. Three semester hours.
ACCT 302Intermediate Financial Accounting II (3 hrs)
ACCT electives at the 300 or 400 level (9 hrs) Total number of required hours: 21 In addition to courses in the major (and minor, if applicable), students must complete the General Education Requirements for a bachelor of arts or bachelor of science degree as described on pages 59-60. To earn a bachelor’s degree, a student must complete 128 semester hours in courses with course numbers at the 100 level or above. The BA degree requires foreign language through the intermediate level.
The following general education requirements are fulfilled in the major: 3 hours of social learning (ECON 201) 3 hours of mathematics (MATH 213) Introduction to College and Service (BADM 110) Total number of required hours for a Business Administration major with a concentration in Accounting: 49 In addition to courses in the major (and minor, if applicable), students must complete the General Education Requirements for a bachelor of arts or bachelor of science degree as described on pages 59-60. To earn a bachelor’s degree, a student must complete 128 semester hours in courses with course numbers at the 100 level or above. The BA degree requires foreign language through the intermediate level. Business Administration major with Data
ACCT 312Auditing - A study of the concepts and standards of
independent auditing with an emphasis on the decision-making process. The overall audit plan and program are presented with regard to: professional ethical and legal responsibilities, audit and other attestation reports, planni and documentation, evidence, materiality, and internal control. This course includes an emphasis on the detailed application of the audit process to financial statement cycles in addition to the types and application of audit tests needed for evidence gathering purposes and completion of the audit process. Prerequisite: ACCT 212. Offered fall term even years. Three semester hours.
ACCT 350Introduction to Taxation – A beginning-level experience in
providing federal income tax compliance through the Voluntary Income Tax Assistance Program (VITA). Students will receive training and certification in the basic knowledge of federal income taxation through the Internal Revenue Service. Once certification is complete, students will prepare and review returns four times throughout the semester. All activities are under the direct supervision of the course instructor. Prerequisite: consent of the course instructor. Offered spring term each year. Three semester hours. undergraduate course descriptions 127
ACCT 351/351M. Development of U.S. Accounting Profession and
Standards - An historical perspective of the U.S. accounting profession and standards from colonial times to modern day. This course examines the evolution of the accounting profession as well as the development of accounting standards. Prerequisite: ACCT 212. Offered fall term even years. Three semester hours.
ACCT 352/352M. International Financial Reporting - A course
comparing and contrasting U.S. financial reporting with that of different nations. Concentration is given to the role an individual country’s culture has on its domestic financial reporting. Attention is also given to the development and issuance of international or global accounting standards. hours.
ACCT 212. Offered spring term odd years. Three semester
ACCT 412Individual Compliance and Planning - An overview study
of the U.S. income taxation of individuals. This course focuses on the concepts of inclusions and exclusions of gross income, exemptions, personal and business deductions, losses, and cost recovery as they are applied to individuals and businesses. Prerequisite ACCT 350. Offered spring term even years. Three semester hours.
ACCT 413Entity Compliance and Planning – A basic study of U.S
federal income taxation of non-individual entities. Material covered includes the formation and taxation of C Corporations, S Corporations, Partnerships, and Trusts. Additional topics include the accumulated earnings tax, and personal holding companies, federal estate and gift taxation. Prerequisite: ACCT 350. Offered fall term, odd years. Three semester hours.
ACCT 415/415M. Advanced Accounting: Theory - A continuation of
the study of the principles of accounting with concentration on the more complex accounting environment. This includes such areas as business combinations, bankruptcies and other liquidations, intercompany transactions, segment reporting and accounting, and reporting for the Securities and Exchange Commission. Prerequisite: ACCT 301. Offered spring term even years. Three semester hours.
ACCT 430/430M. Accounting Information Systems - An introduction
to the concepts of accounting information systems. Concentration is on the definition of accounting information, current accounting technology, the systems development life cycle, systems controls, accounting transaction cycles, and related documents and files. Prerequisite: ACCT 302. Offered spring term odd years. Three semester hours. ng
ACCT 491Internship - A practicum experience, which involves the
student in a supervised position in business for the dual purpose of learning about accounting and possible occupational choices. Credit hours are based on internship work hours during the semester with one credit hour assigned for each 50 work hours. Prerequisite: consent of major professor. Offered every term. One to six semester hours.
ACCT 499AMentored Research - A faculty-mentored research course
in which students craft a research proposal, prepare a literature review, and outline the methods by which they plan to conduct research. Offered every term as needed. One semester hour. milligan university academic catalog | 2026-27 | www.milligan.edu
ACCT 499BMentored Research - A faculty-mentored research course in
which students complete their research in a manner consistent with practices in their discipline and submit a written draft of their findings to their mentor. Offered every term as needed. One semester hour.
ACCT 570Managerial Accounting - A course covering the
organizational development of financial and nonfinancial budgets, interaction among performance measurement systems and human behavior, and advanced topics in uses of information for decision-making. Offered Fall II and Summer II. Three semester hours.
