Accounting Emphasis Course Descriptions

Prerequisite Requirement 

Students must have met the requirements for Eller admission and been accepted into an Eller major other than accounting. A minimum cumulative GPA of 3.0 is required.

Required Courses - Six (6) Units

ACCT 400A Intermediate Financial Accounting (Summer I, on-campus) - 3 units

This course begins with an overview of the theoretical basis of financial accounting and a review of the four principal financial statements. The course then examines valuation, measurement, and reporting issues related to selected financial statement items, with an emphasis on assets and revenues. Students are expected to understand the accounting theory and concepts that underlie the accounting issues covered in class as well as to become technically proficient with respect to the accounting principles governing the reporting of financial statement items.

Grading basis: Regular Grades
Co-convened with: ACCT 500A

ACCT 400B Intermediate Financial Accounting (Summer II, on-campus) - 3 units

This course is an intermediate accounting course that examines the valuation, measurement and reporting issues related to selected financial statement items, with an emphasis on liabilities and expenses. It is assumed that students have a strong accounting background since this is a 2nd Intermediate class. There are two main goals of the class. The first is to become technically proficient in financial reporting. The second is to understand how, why and where any given transaction affects the firm’s financial statements.

Grading basis: Regular Grades
Co-convened with: ACCT 500A

Elective Courses - Three (3) Units

Students will complete one of the following courses during Summer I or Summer II sessions:

ACCT 420 Principles of Federal Taxation (Summer I, on-campus) - 3 units

This course covers the principles of federal taxation, with an emphasis on how individuals are taxed. The course integrates tax compliance, tax planning, financial accounting, economics, and finance. Mastering the material in this course will allow students to apply the framework learned to personal and business decisions, assess potential compliance and planning ramifications of current and prospective tax rules, understand tax computations for individuals and business entities, and devise strategies that minimize taxes and maximize after-tax wealth.

Grading basis: Regular Grades
Equivalent to: MGMT 420
Co-convened with: ACCT 520

ACCT 310 Cost and Managerial Accounting (Summer II, on-campus) - 3 units

Cost and Managerial Accounting covers concepts and analytical procedures necessary in the generation of accounting data for management planning control. Topics covered in this class include cost volume profit analysis, job costing, process costing, standard costing, allocating support costs, budgets, and the decision making process.

Grading basis: Regular Grades


For more information about the Accounting Emphasis Program, please email Katie Maxwell, Director of Undergraduate Programs for Accounting at