ACTG - Accounting
ACTG 101 Accounting Procedures I: 4 Credits (4 Lec)
This first course in financial accounting covers the complete accounting cycle including creating source documents, journalizing transactions, posting to ledgers, preparing work sheets and basic financial statements. This includes the income statement and balance sheet, end of period closing activities, and special journals for service and merchandising businesses. The accrual basis of accounting will be emphasized though other accounting methods will be addressed.
ACTG 102 Accounting Procedures II: 4 Credits (4 Lec)
PREREQUISITE: ACTG 101. For Gallatin College students only. This financial accounting course is a continuation of Accounting Procedures I. Topics include accounts receivable and uncollectible accounts, notes payable and notes receivable, plant assets and depreciation, partnership accounting, corporate organization, capital stock, taxes, dividends and bonds, statements of cash flows, financial statement analysis, and manufacturing accounting
ACTG 122 Accounting & Business Decision: 3 Credits (3 Lec)
PREREQUISITE: ACTG 101. For Gallatin College students only. Introduces the use of accounting information by managers to make operational and financial decisions in a business entity. Topics covered include selecting a financial entity, registering with the tax authorities, applying ethical behavior to professional situations, financial statement analysis, product cost allocation, cost behavior, and budgeting. The planning, organizing, and control functions of management will be consistently addressed throughout the course
ACTG 125 QuickBooks: 3 Credits (3 Lec)
PREREQUISITE: ACTG 101. Using QuickBooks, an accounting system for small-business owners and bookkeepers, students will complete a variety of accounting projects. Topics of this course include creating a company, setting up company lists, editing a preset chart of accounts, entering opening balances, entering sales and invoices, receiving payments and making deposits, handling expenses and bills, working with bank accounts, analyzing financial data, tracking and paying sales tax, managing inventory, and preparing payroll
ACTG 180 Payroll Accounting: 4 Credits (4 Lec)
Students will become knowledgeable in the payroll records required to comply with various federal and state laws affecting payroll. The Federal Fair Labor Standards Act and the Montana Wage/Hour laws are studied. Students will develop skills in actual payroll preparation. Activities include computing gross salaries, social security, federal and state income tax deductions, journalizing payroll transactions, posting to ledgers and preparation of federal and state payroll tax returns, and reports.
ACTG 201 Principles of Financial Accounting: 3 Credits (3 Lec)
PREREQUISITE: M 121Q or STAT 216Q or M 151Q or M 161Q or M 165Q or M 171Q or placement into math level 400 or higher. (F, Sp, Su) An introduction to the principles of financial accounting for students of all business curricula. Specific topics include key accounting concepts, accounting transaction recording, financial statement preparation, accounting systems overview, business entity structures and financial statement analysis
View Course Outcomes:
- Describe how accounting meets information needs of investors, creditors, regulatory agencies and taxing authorities
- Apply elementary critical thinking skills to common financial and business decisions
- Explain the elements of, relationships among, and the accounting concepts underlying the primary financial statements
- Explain the uses and limitations of financial statements and related information in making business decisions
- Recognize how the accounting cycle accomplishes the task of processing financial transactions to create financial statements
- Define key business terms such as bonds, stocks, audits, fixed assets, liabilities, etc.
ACTG 202 Principles of Managerial Accounting: 3 Credits (3 Lec)
PREREQUISITE: ACTG 201. (F, Sp, Su) An introduction to the principles of managerial accounting. The majority of the semester will address managerial accounting, the process of providing information to managers for use in planning, control and decision making. Managerial accounting topics include product costing, cost-volume-profit analysis, budgeting, variance analysis, and decision analysis tools. The managerial accounting coverage will be preceded by a brief continuation of study of selected principles of financial accounting
View Course Outcomes:
- Review and demonstrate safety, rules, variety of game-types, strokes, and serves covered in ACT 109
- Demonstrate intermediate stroke work, shot selection, and strategies
- Demonstrate the movement patterns of relocating after the hit and approaching the ball to hit, associated with, serving, receiving serve, and in rallies in the game of racquetball
- Review the offensive shots of a passing shot, cross court shot, and kill shot and the defensive shots of a ceiling ball, and a around the wall shot
- Demonstrate both offensive and defensive strategies
- Demonstrate cooperation and teamwork with other students
- Demonstrate safe and positive behaviors in all class activities
ACTG 205 Computerized Accounting: 3 Credits (3 Lec)
Studies how computers are used in today's accounting environments through the use of an integrated accounting software package. Uses a hands-on approach to complete the accounting cycle for merchandise or service businesses as well as entries for voucher systems, departmentalized accounting, financial statement analysis, depreciation, inventory, and payroll.
ACTG 223 Principles of Financial Accounting II: 3 Credits (3 Lec)
PREREQUISITE: ACTG 201. (F, Sp, Su) A continuation of the financial accounting topics introduced in ACTG 201. The course helps students learn how to prepare and analyze financial statements, and understand the role that accounting plays in business decisions. Additional topics include: stock and bond investments, cash flow reporting, and a study of the conceptual framework and process by which accounting standards are established
View Course Outcomes:
- Process the entire accounting cycle from business transactions using special journals, subsidiary ledger systems and worksheets integrated with the general ledger system.\\n
- Prepare the following external financial statements in accordance with (GAAP)Generally Accepted Accounting Principles; Income Statement, Statement of Changes in Owners’ Equity, Balance Sheet and Statement of Cash Flows.\\n
- Recognize the organizational forms for Sole Proprietorships, Partnerships and Corporations, and contrast the related accounting records and basic tax structures\\n
- Define and apply the basic concepts of present value to recording, reporting and valuing the issuance or purchase of debt and equity securities\\n
- Recognize the key financial and accounting regulatory authorities in the U.S. and the extent of major rule changes, (both recent and proposed) in the accounting and financial industries, including proposed International Financial Reporting Standards.\\n
- Identify the major accounting and finance career opportunities available and their affiliated professional organizations (CPA, CMA, CIA, EA, CFA, etc).\\n
- Recognize the professional education requirements necessary to earn and keep these professional designations active. This includes ethical contracts on an individual basis.\\n
- Recognize the importance of the role that competent and ethical accounting and finance professionals can play in our society, and the current frustration and distrust that many citizens have for the accounting and finance industries related to the recent housing, stock market and general economic downturns from 2007 to the present.\\n
ACTG 290R Undergraduate Research: 1-6 Credits (1-6 Other)
() Offered as needed based on student demand. Directed undergraduate research/creative activity which may culminate in a written work or other creative project. Course will address responsible conduct of research. May be repeated.
Repeatable up to 99 credits.
ACTG 291 Special Topics: 1-4 Credits (1-4 Lec)
PREREQUISITE: None required but some may be determined necessary by each offering. Offered as needed based on student demand. Courses not required in any curriculum for which there is a particular one-time need, or given on a trial basis to determine acceptability and demand before requesting a regular course number
Repeatable up to 12 credits.
ACTG 292 Independent Study: 1-3 Credits (1-3 Other)
PREREQUISITE: Consent of instructor and approval of Associate Dean. (F, Sp, Su) Directed research and study on an individual basis. Not to be used as a substitute for a required course. Online registration reserved for business majors & other majors for whom this course is a degree requirement. Other interested students email business@montana.edu to request registration
Repeatable up to 6 credits.
View Course Outcomes:
- Determined on case-by-case basis approved by faculty associate dean.
ACTG 298 Internship: 1-12 Credits (1-12 Other)
PREREQUISITE: ACTG 223 and consent of instructor. (F, Sp, Su) An individualized assignment arranged with an agency, business or other organization to provide guided experience in the field
Repeatable up to 6 credits.
View Course Outcomes:
An individualized assignment arranged with an agency, business or other organization to provide guided experience in the field. Outcome = application of knowledge gained in common body of knowledge courses for business.
ACTG 321 Acct Information Systems I: 3 Credits (3 Lec)
PREREQUISITE: ACTG 223 and BMIS 211. (F, Sp) A study of how organizations capture, record, store, protect, analyze, and report accounting information. Topics include business processes, transaction processing, internal controls, data security, systems documentation, information technology, and software applications. Online registration reserved for business majors & other majors for whom this course is a degree requirement. Other interested students email business@montana.edu to request registration
View Course Outcomes:
- Describe the purpose of accounting and enterprise systems
- Prepare and use document flowcharts and data flow diagrams
- Compare and contrast business processes conducted in a manual environment with those conducted in a partially or largely automated environment
- Describe the relationship between enterprise risks, opportunities, and controls
- Define and classify types of computer fraud, computer attack, and abuse techniques
- Identify basic control concepts and commonly used control activities
- Evaluate the implementation issues and effectiveness of potential internal controls and other risk management techniques
- Use a cloud ERP system to perform and evaluate business functions
- Describe in detail the purpose of data analytics and how it can create value for accountants.
ACTG 327 Intermediate Financial Accounting and Reporting I: 3 Credits (3 Lec)
PREREQUISITE: ACTG 223. (F, Sp) An in-depth study of the theory of financial accounting and reporting and its application to: cash, current and long-term receivables, inventories, plant assets, natural resources, intangible assets, asset impairments, current liabilities, long-term debt, and contingencies. Fair value concepts, present value measurements, and comparisons between US and international accounting standards will be incorporated. Online registration reserved for business majors & other majors for whom this course is a degree requirement. Other interested students email business@montana.edu to request registration
View Course Outcomes:
- Identify and explain the objectives of financial reporting, and the need for accounting standards in realistically achieving these objectives.
- Identify the main components of the Accounting Conceptual Framework.
- Explain the role of the Financial Accounting Standards Board in setting accounting standards, and the process that is undertaken in changing accounting standards.
- Identify and apply the appropriate accounting principles to the recording of economic transactions, and the preparation of financial statements and the related note disclosures \\nfor the ACTG 327 course topics.\\n
- Explain how alternative choices within accounting principles, use of estimates and judgment affect the financial statements for the ACTG 327 course topics.
- Apply the time value of money concepts of present future value to the measurement of the economic transactions in the recording, reporting and disclosure in financial statements for the ACTG 327 course topics.
- Communicate effectively in a small group presentation your understanding of accounting theory and standards, as well as defend a position on a financial accounting issue, particularly when you are forced to make a judgment call.
- Recognize how professionalism, ethical decision making, life-long learning and balanced life-styles are as much a part of career success as application of technical skills. Discussions with accounting and finance professionals in the classroom, at Accounting Finance Club Meetings and at the JJCBE Career Recruiting Events will enhance your awareness of these opportunities experiences far beyond the instructor’s discussions.
ACTG 328 Inter Fin Acct & Reporting II: 3 Credits (3 Lec)
PREREQUISITE: ACTG 327. (F, Sp) The theory and practice of financial accounting and reporting. A study of stockholders' equity, dilutive securities, earnings per share, investments, revenue recognition, deferred income taxes, pensions, leases, accounting changes, error analysis, the statement of cash flows and full disclosure in financial accounting. Online registration reserved for business majors & other majors for whom this course is a degree requirement. Other interested students email business@montana.edu to request registration
View Course Outcomes:
- Explain the related financial accounting pronouncement;
- Describe the underlying accounting theory;
- Identify applicable generally accepted accounting principles the Codification;
- Analyze the business transactions;
- Describe the accounting alternatives as well as the advantages and disadvantages of each alternative;
- Prepare the required accounting entries;
- Prepare financial statements, including demonstration of understanding the related disclosures, in accordance with generally accepted accounting principles (“GAAP”); and
- Demonstrate awareness of International Financial Reporting Standards(“IFRS”), which includes articulating the sources of U.S. GAAP and IFRS, describing an example of a difference between U.S. GAAP and IFRS relating to the above financial accounting topics, and explaining the current status for adoption of IFRS.
ACTG 401 Federal Income Taxation: 3 Credits (3 Lec)
PREREQUISITE: ACTG 202 or ACTG 223, junior standing. (F, Sp) Federal income taxes as applied to individuals and their businesses with emphasis on income and expense recognition, individual taxation, property transactions, investments, compensation, retirements, home ownership, tax research and tax return preparation. Online registration reserved for business majors & other majors for whom this course is a degree requirement. Other interested students email business@montana.edu to request registration
View Course Outcomes:
- Identify the objectives and structure of the federal income tax system.
- Explain the fundamentals of the federal tax rules, concepts, and policies that affect most U.S. taxpayers.
- Demonstrate how tax laws affect the financial decisions of individuals and businesses.
- Conduct basic tax research by identifying tax issues, locating relevant information with the use of bibliographic tools, and assessing applicable authority to arrive at a conclusion.
- Calculate individuals’ federal and state tax liabilities and complete the forms necessary for taxpayers to report the information to the IRS and Montana Department of Revenue.
ACTG 410 Cost Management Accounting I: 3 Credits (3 Lec)
PREREQUISITE: ACTG 327 and ACTG 202. (F, Sp) Focus on cost accounting concepts, with emphasis on developing and evaluating information that management needs to plan, make key decisions, and monitor business performance. Key topics include cost typology and behavior and how each impacts decision-making process and product costing, cost-volume-profit analysis, flexible budgeting, incremental decision analysis, and performance evaluation. Online registration reserved for business majors & other majors for whom this course is a degree requirement. Other interested students email business@montana.edu to request registration
View Course Outcomes:
- Describe the role of cost / managerial accounting in a business environment.
- Identify types of product cost systems and their appropriate applications in different production and service environments.
- Recognize cost types and behavior.
- Use relevant costs and other information in decision making.
- Construct budgets and analyze operating results.
- Critically evaluate quantitative results from a strategic / managerial lens.
ACTG 411R Auditing I: 3 Credits (3 Lec)
PREREQUISITE: ACTG 321 and ACTG 328. (F, Sp) Practice and theory of auditing financial statements. A study of most of the major activities performed during the conduct of a financial statement audit, from client acceptance to issuance of an audit report with a focus on auditing standards generally accepted in the United States. Online registration reserved for business majors & other majors for whom this course is a degree requirement. Other interested students email business@montana.edu to request registration
View Course Outcomes:
- Describe the economic demand for audits
- Identify and apply auditing standards and procedures
- Explain the importance of internal control and determine its impact on other audit judgments
- Identify the strengths and weaknesses of various types of evidence
- Apply professional standards to situations encountered by accountants and auditors
- Prepare professional communications, including audit documentation, data visualizations and video presentations
ACTG 415 Government & Not for Profit Accounting I: 3 Credits (3 Lec)
PREREQUISITE: Junior standing, and ACTG 328 as pre- or co-requisite
COREQUISITE: ACTG 328. (F, Sp) A study of the accounting principles and financial reporting unique to the governmental and not-for-profit sectors of the U.S. economy. Online registration reserved for business majors & other majors for whom this course is a degree requirement. Other interested students email business@montana.edu to request registration
.
View Course Outcomes:
- Analyze how the needs of users of governmental and not-for-profit financial reports affect accounting and financial reporting standards.\\n
- Analyze how the nature of budgeting in state and local governments affects governmental accounting and financial reporting.\\n
- Apply governmental GAAP to state and local government transactions.
- Apply not-for-profit GAAP to the transactions of not-for-profit organizations.
- Prepare the financial statements of state and local governments and not-for-profit organizations.
ACTG 421 Data Analytics for Accountants: 3 Credits (3 Lec)
PREREQUISITE: ACTG 321 and junior standing. (Sp) Contemporary issues in in data analytics and accounting information systems. Emphasis on the practical application of analytics and information technology to improve business efficiency, and effectiveness, and decision making. Online registration reserved for business majors & other majors for whom this course is a degree requirement. Other interested students email business@montana.edu to request registration
View Course Outcomes:
- Describe in detail the purpose of data analytics and how it can create value for accountants.
- Describe the AMPS model and how it can be used to address most accounting issues that can be addressed by accountants.
- Demonstrate proficiency in multiple software tools to manage data, perform test analyses, communicate findings through written text, tables and visualizations.
- Explain how data analytics can be used in accounting, auditing, managerial accounting and financial accounting to find patterns, errors, and anomalies and find insights useful to decision making.
- Describe and demonstrate different types of test approaches that can be used to gather insights in decision making.
ACTG 431 Tax Assistance: 3 Credits (3 Lec)
PREREQUISITE: ACTG 401 or consent of instructor. (Sp) Development of knowledge, skills, and organizational methods needed to prepare Federal and State income tax returns. Preparation of income tax returns for low-income clients through the Volunteer Income Tax Assistance Program. Online registration reserved for business majors & other majors for whom this course is a degree requirement. Other interested students email business@montana.edu to request registration
View Course Outcomes:
- Develop and enhance tax return preparation skills
- Develop and enhance tax research skills
- Develop and enhance computer skills
- Develop and enhance interpersonal skills
- Develop and enhance oral communication skills
- Develop and enhance problem-solving skills.
ACTG 441 Financial Statement Analysis: 3 Credits (3 Lec)
PREREQUISITE: ACTG 327. (F, Sp) Analysis of external financial statements, primarily from the standpoint of investors and creditors. Topics include: revenue recognition methods, cash flow analysis, ratios, inventory analysis, capitalization vs. expensing, depreciation, impairment, multinational operations, intercorporate investments, acquisitions and spin-offs, hedge accounting, and overall financial health and earnings quality of the firm. Online registration reserved for business majors & other majors for whom this course is a degree requirement. Other interested students email business@montana.edu to request registration
View Course Outcomes:
- Analyze external financial statements from the perspective of investors and creditors.
- Apply critical thinking skills to financial problems including how to interpret a public company’s financial statements, how to analyze results and future prospects and how to value the company including developing a discount rate, cash flow forecast and terminal value.\\n
- Interpret and adjust reported results to better recognize the economic realities of the subject business.\\n
- Construct and interpret financial ratios in order to make sound investment and credit decisions.\\n
- Identify firms’ discretionary accounting choices and identify areas in which firms have the greatest discretion.\\n
- Calculate and conclude on firm value using a discounted cash flow method.
- Articulate your assumptions, analysis and conclusions in a report.
ACTG 490R Undergraduate Research: 1-6 Credits (1 Other)
PREREQUISITE: Senior standing and consent of instructor. () Offered as needed based on student demand. For business majors: formal admission to the College of Business. Directed undergraduate research/creative activity which may culminate in a research paper, journal article, or undergraduate thesis. Course will address responsible conduct of research. May be repeated
Repeatable up to 12 credits.
ACTG 491 Special Topics: 1-4 Credits (1-4 Lec)
PREREQUISITE: Formal admission to the College of Business, consent of instructor and course prerequisites as determined for each offering. Offered as needed based on student demand. Courses not required in any curriculum for which there is a particular one time need, or given on a trial basis to determine acceptability and demand before requesting a regular course number
Repeatable up to 12 credits.
ACTG 492 Independent Study: 1-3 Credits (1-3 Other)
(F, Sp, Su) Directed undergraduate research/creative activity which may culminate in a research paper, journal article, or undergraduate thesis. Not to be used as a substitute for a required course. May be repeated.
Repeatable up to 6 credits.
View Course Outcomes:
- Varies
ACTG 494 Seminar: 1 Credits (1 Other)
PREREQUISITE: Junior standing and as determined for each offering. Topics offered at the upper division level that are not covered in regular courses. Students participate in preparing and presenting discussion material
Repeatable up to 4 credits.
ACTG 498 Internship: 1-12 Credits (1-12 Other)
PREREQUISITE: ACTG 327 or other upper-level accounting course relevant to the specific internship. (F, Sp, Su) An individualized assignment arranged with an agency, business or other organization to provide guided experience in the field
Repeatable up to 12 credits.
View Course Outcomes:
- Application of knowledge gained in upper level division accounting course(s).
ACTG 514 Fraud Examination: 3 Credits (3 Lec)
PREREQUISITE: ACTG 411 and admission to MPAc Program or consent of instructor. (F) An overview of fraud examination, including the extent and nature of fraud, motivations of perpetrators, fraud symptoms, legal issues, as well as methods of detection, investigation, and prevention of various asset misappropriation schemes and fraudulent financial statements
ACTG 521 Advanced Auditing: 3 Credits (3 Lec)
PREREQUISITE: ACTG 411 and admission to MPAc Program. (Sp) An in-depth analysis of contemporary auditing and assurance theory, statistical sampling, internal control, and audit evidence
ACTG 522 Accounting Analytics: 3 Credits (3 Lec)
PREREQUISITE: Admission to MPAc program and completion of ACTG 321R. (F) Contemporary issues in accounting information systems, such as Data Analytics. Emphasis on the practical application of information technology to improve business efficiency, effectiveness, and decision-making
View Course Outcomes:
- Describe in detail the purpose of data analytics and how it can create value for accountants.
- Demonstrate proficiency in multiple software tools to manage data, perform test analyses, communicate findings through text, tables and visualizations.
- Explain how data analytics can be used in accounting, auditing, managerial accounting and financial accounting to find patterns, errors, and anomalies and find insights useful to decision making.
- Describe and demonstrate different types of test approaches that can be used to gather insights in decision making.
- Identify business questions that can be answered with an organization’s data and develop key performance indicators to evaluate performance.
ACTG 525 Accounting Theory and Complex Issues in Accounting: 3 Credits (3 Lec)
PREREQUISITE: ACTG 328 and admission to MPAc Program. (F) A study of complex financial accounting issues and the underlying theoretical rationale. Key topics include derivative financial instruments, hedge accounting, elements of the other comprehensive income, sale-leaseback transactions, consignment accounting, and troubled debt restructuring
ACTG 526 Advanced Taxation: 3 Credits (3 Lec)
PREREQUISITE: ACTG 401 and admission to MPAc Program or consent of instructor. (Sp) How tax laws affect Corporations, Partnerships, Limited Liability Companies, and other business entities. In addition, the tax laws applicable to estates and trusts, state taxes and multi-jurisdictional issues are explored. Tax reporting, tax planning, and tax research skills are emphasized
ACTG 529 Research in Accounting: 3 Credits (3 Lec)
PREREQUISITE: ACTG 328 and admission to MPAc Program. A project-oriented seminar that focuses on developing tools for researching, developing and communicating defensible solutions to accounting issues and problems of the type likely to be encountered throughout a professional career in accounting
View Course Outcomes:
- Use academic accounting research to form well-supported opinions on current, professional accounting issues and challenges.\\n
- Evaluate the impact of professional accounting standards on the quality of financial reporting.
- Analyze the benefits and costs of pursuing a doctoral program in accounting to form an opinion about pursuing accounting academia as a career path, including the value of the tenure system.
ACTG 531 Tax Practicum: 3 Credits (3 Lec)
PREREQUISITE: ACTG 401, admission to the MPAc program, or consent of instructor. (Sp) How the broad principles of taxation affect individuals, corporations, partnerships, S-corporations, estates, and trusts. Students apply their knowledge by assisting low income individuals with their tax returns as part of the Volunteer Income Tax Assistance Program
View Course Outcomes:
Upon completion of this course, students will be able to:
1) Prepare tax returns for a variety of low income individuals.
2) Conduct tax research and prepare professional memorandums.
3) Explain how the broad principles of taxation affect individuals, corporations, partnerships, S-corporations, exempt entities and estates and trusts.
4) Describe the tax concepts that are used to define income as well as those that govern the formation of different types of entities.
5) Recognize the requirements of being a tax professional.
ACTG 536 Advanced Accounting: 3 Credits (3 Lec)
PREREQUISITE: ACTG 328 and admission to MPAc Program or consent of instructor. (F) The theory and practice of financial accounting and reporting pertaining to business combinations and consolidated financial statements, accounting for partnerships and related business forms, foreign currency transactions and financial statement translations, and other advanced accounting topics
ACTG 544 Professional Accounting Issues: 1-4 Credits (1-4 Lec)
PREREQUISITE: Admission to the MPAc program or consent of instructor. (F, Sp) A comprehensive and in-depth study of the most relevant topics in the accounting profession. Topics include auditing and attestation, business environment and concepts, financial accounting and reporting, and regulation managerial, governmental, and not-for-profit accounting, as well as assurance services and taxation. Intended primarily for students pursuing the certified public accountant (CPA) credential
Repeatable up to 4 credits.
View Course Outcomes:
- Knowledge of Business: Students will reinforce and build their knowledge of auditing and attestation, business environment and concepts, financial accounting and reporting, and regulation.
ACTG 575 Professional Paper and Project: 1-4 Credits (1-4 Other)
PREREQUISITE: Graduate standing and consent of instructor. A research or professional paper or project dealing with a topic in the field. The topic must have been mutually agreed upon by the student and his or her major advisor and graduate committee
Repeatable up to 4 credits.
ACTG 589 Graduate Consultation: 1-3 Credits (1 Other)
PREREQUISITE: Graduate standing and approval of the Dean of Graduate Studies. (Sp) This course may be used only by students who have completed all of their course work (and Thesis if on a Thesis Plan) but who need additional faculty or staff time or help
Repeatable up to 3 credits.
ACTG 591 Special Topics: 1-4 Credits (1-4 Other)
PREREQUISITE: Graduate standing and courses as determined for each offering. Offered as needed based on student demand. Courses not required in any curriculum for which there is a particular one time need, or given on a trial basis to determine acceptability and demand before requesting a regular course number
Repeatable up to 4 credits.
ACTG 592 Independent Study: 1-3 Credits (1-3 Other)
PREREQUISITE: Graduate standing, consent of instructor, approval of College of Business Associate Dean and The Graduate School Dean. (F, Sp, Su) Directed research and study on an individual basis
Repeatable up to 6 credits.
ACTG 594 Seminar: 1 Credits (1 Other)
PREREQUISITE: Graduate standing. Topics offered at the graduate level that are not covered in regular graduate courses. Students participate in preparing and presenting discussion material
Repeatable up to 4 credits.
ACTG 598 Internship: 1-3 Credits (1-3 Other)
PREREQUISITE: Graduate standing and consent of instructor. (F, Sp, Su) An individualized assignment arranged with an agency, business or other organization to provide guided experience in the field
Repeatable up to 12 credits.