59 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.
s ACCT 202 Principles of Managerial Accounting 3 log. ECON 201S Principles of Macroeconomics 3
3 ECON 201S Principles of Macroeconomics 3 3 ECON 202S Principles of Microeconomics 3 3 FIN 331 Legal Environment of Business 3 3 MGMT 325 Contemporary Organizations and 3 3 Management 3 MKTG 311 Marketing Principles and Problems 3 Students are advised to contact the Office of Prior Learning Assessment for more information regarding CLEP and other prior learning assessment 3 credit options. For advanced placement credit in any other business or public administration course, students are advised to contact the chair of the department offering the course. Additional information about credit awarded for qualifying scores on AP and IB subject examinations can be found on the ODU website: https://www.odu.edu/academics/academic- records/score-analysis/ap-ib (https://www.odu.edu/academics/academic- records/score-analysis/ap-ib/). Practical Work Experience for Business Administration Majors Students may complement their major studies with a practical work experience, which may take the form of an internship, cooperative education experience or a class containing a real-world, hands-on project. Students must apply for internship or co-op participation through the Strome College 3 of Business Career & Leadership Development Satellite Office. All work 3 experiences must be approved by the faculty sponsor in the appropriate department prior to registering for credit. Students may not earn credit for 126 previous or current work experiences. (However, academic credit for work experience may be approved in accordance with the policies for granting prior learning credit as defined in the section on Prior Learning Assessment Credit Options at the Undergraduate Level in this catalog.) For details see ness the Center for Career & Leadership Development section of this catalog. Use of Internship and Similar Hours Toward Business
& ACCT 227 and Honors: Principles of Managerial
This course is for non-accounting students who wish to start their own businesses. The course is designed to support entrepreneur activities such as: producing meaningful financial statements and management accounting reports to measure firm performance; choosing the appropriate business entity type; basic tax issues and planning in starting and running a small business; establishing an effective governance structure; and setting up an anti-fraud prevention program. Accounting majors or minors cannot use this course as an accounting elective, but can use the course as a 300-400 business elective. This course will not be used in the calculation of grade point average for an accounting major or accounting minor. or qualified to enroll in Math 162M or higher, and a declared major in the University or permission of the Chair's Office of the School of
This course is required for students following the accounting curriculum in the 2015-16, 2016-17, 2017-18, and 2018-19 Catalogs and should be taken only by these students. The course covers financial statement and managerial accounting information preparation for external and internal users in accordance with prevailing accounting standards established by recognized accounting bodies. Students who have not had ACCT 201 and ACCT 202 within two years of planning to enroll in ACCT 301 are strongly encouraged to retake these courses in preparation for ACCT 301. Students must have a C or better in ACCT 301 to proceed to other upper- level accounting courses. Students in the Accounting Major Professional (AP) program or seeking acceptance in the MSA program must achieve a B- or better in ACCT 301. and a declared major in the University or permission of the Dean's Office 803 ACCT - Accounting
This course is required for students following the accounting curriculum in the 2015-16, 2016-17, 2017-18, and 2018-19 Catalogs and should be taken only by these students. Preparation of financial statements and other reports in accordance with prevailing accounting standards established by the accounting profession. Students must have a C- or better grade in ACCT 302 to graduate with a major in accounting. Students in the Accounting Major Professional concentration or seeking admission to the MSA program must earn a grade of B- or better. ACCT 301 with a C or better; and a declared major in the University or permission of the Dean's Office
This course is the gateway to the undergraduate accounting program at Old Dominion University. It is the first of three financial accounting courses designed to strengthen the technical, communication, and critical thinking skills required to succeed in accounting-related careers. This course covers the theoretical foundation, concepts, and principles that underlie financial statement preparation. It exposes students to accounting by providing an in- depth study of the accounting cycle, income statement and balance sheet. Students gain an understanding of how financial statements are prepared using Excel, including an introduction to data analysis using Excel and authoritative sources to support an accounting position. Students who have not had ACCT 201 and ACCT 202 within two years of planning to enroll in ACCT 305 are strongly encouraged to retake these courses in preparation for ACCT 305. Students must have a C or better in ACCT 305 to proceed to other upper-level accounting courses. Students seeking acceptance to the MSA program must achieve a B- or better in ACCT 305. and a declared major in the University or permission of the Dean's Office
This is the second of the three-course financial accounting series and continues the study of financial statement preparation. Selected topics include: inventories; property, plant, and equipment; investments; and current and long-term liabilities. Students gain an in-depth understanding of how these topics are presented in the financial statements and use the FASB Accounting Standards Codification to support an accounting position. Students gain an understanding of how financial statements are prepared using Excel, including an introduction to data analysis using Excel and authoritative sources to support an accounting position. Students must have a C- or better in ACCT 306 to proceed to other upper-level accounting courses. Students seeking acceptance to the MSA program must achieve a B- or better in ACCT 306. ACCT 305 with a C or better; and a declared major in the University or permission of the Dean's Office
This is the third of the three-course financial accounting series and continues the study of financial statement preparation. Selected topics include leases, pensions, accounting for income taxes, stockholders’ equity, earnings per share, the Statement of Cash Flows, and other corporate reporting issues. Students gain an in-depth understanding of how these topics are presented in the financial statements and use the FASB Accounting Standards Codification to support an accounting position Students gain an understanding of how financial statements are prepared using Excel, including an introduction to data analysis using Excel and authoritative sources to support an accounting position. Students must have a C- or better grade in ACCT 307 to graduate with a major in accounting. Students seeking admission to the MSA program must earn a grade of B- or better in ACCT 307. ACCT 305 with a C or better; ACCT 306 with a C- or better; and a declared major in the University or permission of the Dean's Office
This course is required for students following the accounting curriculum in the 2015-16, 2016-17, 2017-18, and 2018-19 Catalogs and should be taken only by these students. This course focuses on recording and allocating costs within traditional managerial accounting systems. Common and joint cost allocations are performed under job order, process and standard costing systems. Income models are developed for exploring cost-volume-profit relationships. Students must have a C- or better in ACCT 311 to graduate with a major in accounting. Students in the Accounting Major Professional concentration or seeking admission to the MSA program must earn a grade of B- or better. ACCT 301 with a C or better or ACCT 305 with a C or better; BNAL 206; junior standing; and a declared major in the University or permission of the
May be repeated for credit and available for pass/fail grading only. Student participation for credit based on the academic relevance of the work experience, criteria, and evaluative procedures as formally determined by the department and the Center for Career & Leadership Development prior to the semester in which the work experience is to take place. better and ACCT 306 with a C- or better; and a declared major in the University or permission of the Dean's Office; approval of the Center for Career & Leadership Development; transfer students must have completed one semester at Old Dominion University
Student participation in a professional work experience. Approval for enrollment and allowable credits are determined by the department. Additional support may be provided by the Monarch Internship and Co-Op Office in the semester prior to enrollment. better and ACCT 306 with a C- or better; and a declared major in the University or permission of the Dean's Office; transfer students must have completed a minimum of one semester at Old Dominion University
Student participation in a professional work experience. Approval for enrollment and allowable credits are determined by the department. Additional support may be provided by the Monarch Internship and Co-Op Office in the semester prior to enrollment. better and ACCT 306 with a C- or better; junior standing and permission of the chief departmental advisor; transfer students must have completed a minimum of one semester at Old Dominion University
Sector (3 Credit Hours) The application of accounting principles to governmental funds and not- for-profit organizations. Emphasis is placed on budgeting and control as well as auditing concerns for such entities. Students must have a C- or better in ACCT 405 to graduate with a major in accounting. Students in the Accounting Major Professional concentration or seeking acceptance to the MSA program must achieve a B- or better in ACCT 405. better and ACCT 306 with a C- or better; senior standing; and a declared major in the University or permission of the Dean's Office
Current financial auditing processes are emphasized, and Generally Accepted Accounting Principles (GAAP) are used to evaluate the fairness of financial statements. Additionally, standards and ethics of the public accounting profession, generally accepted auditing standards, and public reporting are covered. Students must have a C- or better grade in ACCT 411 to graduate with a major in accounting. better; or ACCT 301 with a C or better; Junior or Senior standing; and a declared major in the University or permission of the Dean’s Office
This course is required for students following the accounting curriculum in the 2015-16, 2016-17, 2017-18, and 2018-19 Catalogs and should be taken only by these students. An analysis of federal income tax law and its application to personal and business tax situations. Reconciliation of tax and accounting concepts. Students must have a C- or better in ACCT 421 to graduate with a major in accounting. Students in the Accounting Major Professional concentration or seeking admission to the MSA program must earn a grade of B- or better. FIN 431 with a C or better and a declared major in the University or permission of the Dean's Office
An intensive course in taxation. Focuses on the choice of business entity by covering taxation of corporations (both C and S corporations), partnerships and sole proprietorships. The course emphasizes research skills and professional ethics. Students must have a C- or better in ACCT 422 to graduate with a major in accounting. ACCT 305 with a C or better and ACCT 306, ACCT 307, ACCT 425, and ACCT 426 with a C- or better; senior standing; and a declared major in the University or permission of the Dean’s Office
An analysis of federal income tax law and its application to personal and business tax situations. Reconciliation of tax and accounting concepts. Students must have a C- or better in ACCT 425 to graduate with a major in accounting. Students seeking admission to the MSA program must earn a grade of B- or better. This course, plus an additional self-study module and test on Blackboard, will satisfy the requirement for those whose catalog requires ACCT 421. better for accounting majors; or ACCT 301 with a C or better; or FIN 431 with a C or better, and a declared major in the University or permission of the Dean's Office
(C- or better required)
This course provides a succinct working knowledge of the underlying concepts of financial and managerial accounting. With a strong emphasis on the interpretation of real-world financial statements, the course teaches students how to read, analyze, and interpret financial and managerial accounting data to make informed business decisions.
Systems (C- or better required) 3 International Business Elective 3 300-400 Level Free Elective 3 3 Upper-Division General Education 3 15 Total Credit Hours 120-126 3 Linked BSBA/MS in Accounting 3 Undergraduate students pursuing a BSBA in accounting at Old 3 Dominion University may complete up to nine hours toward a Master of Science, Accounting (MS) degree by choosing from ACCT 623, ACCT 626, ACCT 627, ACCT 630, and ACCT 662 while enrolled as an 3 undergraduate BSBA student. Students in the linked BSBA/MS program must earn a minimum of 150 credit hours (120 discrete credit hours for the undergraduate degree and 30 discrete credit hours for the graduate degree). 15 A student may apply to the linked BSBA/MS program after completing ACCT 305 and 12 hours from ACCT 306, ACCT 307, ACCT 311, ACCT 425, or ACCT 426 with a C or better. Students must have an overall grade point average of 3.00 in all course work taken at Old Dominion University to be admitted to the linked program. Students must apply for 3 admission to the MS program after completion of the undergraduate degree. Students should note that being in the undergraduate accounting major does 3 not guarantee acceptance to the MS program. Once admitted to the linked program, a student will take 600-level core graduate accounting courses, and these courses will be applied to the MS course requirements as long as the student already has 120 discrete credit hours for the undergraduate degree. By completing these nine hours, 3 students will only have 21 hours to complete in the MS program during an additional year of study after graduating from the undergraduate program as long as the student earns 120 discrete credit hours for the undergraduate 15 degree and 30 discrete credit hours for the graduate degree for a total of 150 credit hours. BSBA to MBA (Master of Business
Study designed for students desiring additional work in an area of particular interest in accounting. This course may not be substituted for any required accounting course. Students must have a C- or better in ACCT 495 to graduate. better and ACCT 306 with a C- or better; a declared major in the University or permission of the Dean's Office, and approval of the Chair of the School of Accountancy AI - Artificial Intelligence
Current financial auditing processes are emphasized, and Generally Accepted Accounting Principles (GAAP) are used to evaluate the fairness of financial statements. Additionally, standards and ethics of the public accounting profession, generally accepted auditing standards, and public reporting are covered. program, ACCT 305 and ACCT 306 or the equivalent with a C or better, and 6 hours of coursework from ACCT 311, ACCT 425 or ACCT 426 or the equivalent with a C or better; or ACCT 301 or the equivalent with a C or better and 6 hours from ACCT 302, ACCT 311, or ACCT 421 or the equivalent with a C or better; and an overall grade point average of 3.00 in all coursework taken at Old Dominion University
An analysis of federal income tax law and its application to personal and business tax situations. Reconciliation of tax and accounting concepts. the intermediate level or higher
An intensive course in taxation. Focuses on the choice of business entity by covering taxation of corporations (both C and S corporations), partnerships and sole proprietorships. The course emphasizes research skills and professional ethics. program, ACCT 305 and ACCT 306 or the equivalent with a B- or better and 3 hours of coursework from ACCT 307 or ACCT 311 or the equivalent with a B- or better; or ACCT 301 and ACCT 421 or the equivalent with a B- or better, 3 hours of coursework from ACCT 302 or ACCT 311 or the equivalent with a B- or better; and an overall grade point average of 3.00 in all coursework taken at Old Dominion University
Total Hours 13 Old Dominion University Graduate Catalog 2025-2026 104
The study of accounting for international operations and business combinations. program; ACCT 305, ACCT 306 and ACCT 307 or the equivalent with a B- or better and 3 hours of coursework from ACCT 311, ACCT 425, or ACCT 426 or the equivalent with a B- or better; or ACCT 301 and 302 or the equivalent with a B- or better and 3 hours of coursework from ACCT 311 or ACCT 421 or the equivalent with a B- or better or equivalent; and an overall grade point average of 3.00 in all coursework taken at Old
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This course covers current financial accounting standards and the problems faced by national and multinational corporations in reporting financial information to external users in a global economy. There will be a discussion of the various techniques for presenting and analyzing financial statements and the ethical issues related to those presentations.
Covers cost concepts and analysis in both a manufacturing and service operational environment. Provides an introduction to activity based costing and standard cost systems, methodology for measuring productivity changes and cost of quality and measurement and control of operating performance.
This course provides students with an integrated financial and managerial accounting framework and captures how it can be used to promote value relevant decision making along with the use of data analytics tools. From a financial perspective, the content showcases a review of the financial reporting process and the development of financial statements for external users to provide students with a sufficient fluency to be intelligent readers of financial accounting information. From a managerial perspective, the course adopts a set of tools that utilize managerial accounting information that provides direction for students to solve business problems and promote internal decision-making, planning, and control. By the end of the course, students should be able to prepare and analyze financial statements and use accounting information for managerial decision making. Old Dominion University Graduate Catalog 2025-2026 422
An intensive course in taxation. Focuses on the choice of business entity by covering taxation of corporations (both C and S corporations), partnerships and sole proprietor-ships. The course emphasizes research skills and professional ethics.
Covers federal income taxation of corporations and shareholders. Includes organizing a corporation; establishing capital structure; determining tax liability; dividends and other non-liquidating distributions; stock redemptions; and liquidations.
Taxation of partners and partnerships: formation, termination, distributions and liquidations, and sales of partnership interests. Limited partnerships in conjunction with their use as tax shelters, and the multifaceted attributes of family partnerships.
Examines transfers under federal estate and gift tax laws. Includes property owned by the decedent; retained life estates; transfers taking effect at death; transfers with retained powers; concurrent property interest; powers of appointment; valuation problems; expenses, debts, and taxes; charitable bequests; marital deduction; taxable inter vivos gifts; gift splitting and credits; consideration of Chapter 14 and asset freezing techniques; and transfer taxation of life insurance.
Analyzes the different types of taxable and tax-free acquisitions and reorganizations. Includes determining tax consequences for corporations and shareholders involved in an acquisition or reorganization and analyzing necessary requirements for a tax-free corporate division (spin-off). Covers aspects of filing consolidated federal income tax returns.
Discusses federal income taxation of deferred compensation plans with emphasis on qualified retirement plans. Reviews plan qualification requirements, reporting and disclosure requirements, and distribution rules. Includes discussion of specific types of plans such as Sec. 401(K) and ESOPs.
Examines state levying of individual income, corporate income, property, sales, and excise taxes.
Taxation of foreign persons conducting business in the U.S. including FIRPTA, source of income rules, and residency requirements; taxation of U.S. individuals and businesses doing business abroad including FSCs, CFCs, FHP Co's and possessions corporations.
Covers determination of realized and recognized gains and losses and their tax treatment on property dispositions. Includes consequences of property transactions, such as depreciation, depletion, basis and capital gains problems. 423 ACCT - Accounting
Discusses procedures for dealing with the IRS. Includes sources of IRS policy; processing returns; auditing returns; rulings and determination letters; assessments and collections; and interest and civil penalties.
Student participation in a full-time professional work experience. departmental Cooperative Education policies; student participation in a professional work experience; approval for enrollment and allowable credits are determined by the department; additional support may be provided by the Monarch Internship and Co-Op Office in at least one semester prior to enrollment
The course is a practicum in the profession of accounting where theories, concepts, and financial management techniques are applied in a business environment. director for the MS in Accounting
Study designed for students who have had one of the required courses waived or for students desiring additional work in an area of particular interest in accounting. director, and a minimum GPA of 3.0 or higher in graduate work in the MS in
Individually supervised research projects in selected tax areas. Approval of supervising professor as to topic and evaluation of project required at time of registration.
This course focuses on advanced costing concepts, current management accounting practices, and analytical techniques employed by controllers in supporting their organizations' strategic planning processes.
This course provides an overview of the role of financial accounting in internal and external decision making. Financial modeling with an emphasis on assessing and valuing economic return will be included.
This course is the capstone course for the study of management accounting. It includes a review of management accounting practices and analytical techniques employed by controllers in supporting their organization's strategic decision-making process.
This course is a pass/fall course for master's students in their final semester. It may be taken to fulfill the registration requirement necessary for graduation. All master's students are required to be registered for at least one graduate credit hour in the semester of graduation.
This course is a pass/fail course doctoral students may take to maintain active status after successfully passing the candidacy examination. All doctoral students are required to be registered for at least one graduate credit hour every semester until their graduation.
Source: Eastern Virginia Medical School's catalog, linked per course · table learning_unit · CourseShelf publish 59
