ACCT 214. Managerial Accounting
Introduction to managerial accounting. Includes the fundamentals of cost-volume-profit analysis, product costing, management reporting, and information for decision-making. Also introduces budgets and alternative models for manufacturing operations. A 50-minute once-a-week lab is associated with this course. Prerequisite: C- or better in ACCT 213. (Three credits.)

ACCT 250. Special Topics in Accounting
Different offerings will be accepted for credit. (One to three credits.)

ACCT 304. Advanced Managerial Accounting
A study of the accounting concepts and quantitative methods used to develop, analyze, and interpret accounting information for management decision-making. Prerequisite: ACCT 214. (Three credits.)

ACCT 353. Intermediate Accounting I
An in-depth analysis of the financial accounting process focusing on underlying theory, the primary financial statements, and current and fixed asset accounts. Prerequisite: A grade of C- or better in ACCT 213. (Four credits.)

ACCT 354. Intermediate Accounting II
Continued in-depth analysis of the financial accounting process focusing on the investments, liabilities, shareholder equity accounts, and specialized topical areas such as pensions, leases, deferred income taxes, and earnings per share. Prerequisite: a grade of C- or better in ACCT 353. (Three credits.)

ACCT 363. Tax Accounting
Introduction to federal tax code provisions that affect individuals, partnerships, corporations, and trusts and reasons behind these laws. Prerequisite: ACCT 214. (Three credits.)

ACCT 364. Service Learning Through the Volunteer Return Preparation Program
A service-learning activity. In partnership with the Internal Revenue Service’s Volunteer Return Preparation Program, the student will study to become certified and will serve the individual tax preparation, e-filing, and tax education needs of the campus and surrounding communities. The course is inclusive of workshops and participatory tax sessions. Offered only in the spring semester. Prerequisite: Junior standing. (60 credits.) (Cross-listed as INTR 364.) May be repeated once for credit. (Two credits.)

ACCT 373. Advanced Accounting
Study of accounting principles and procedures related to special entities: multi-corporate entities, governmental units, and foreign transactions. Emphasis is on business combinations. Prerequisite: ACCT 354. (Three credits.)

ACCT 374. Auditing
Examination of the standards, objectives, and procedures involved in the review of financial statements by independent auditors. Included is a discussion of the audit environment, risk analysis, and audit opinion. Prerequisites: ACCT 353 and 383. (Three credits.)

ACCT 383. Accounting Information Systems
Study of the fundamentals of business systems designed to collect and report information about an entity’s operations. The importance of internal controls is emphasized along with the need to develop systems to meet managers’ needs. Prerequisite: ACCT 214. (Cross-listed as BUSI 383 and MISI 383.) (Three credits.)

ACCT 400. Internship
An off-campus experience working in a professional managerial environment under the supervision of a mentor. Prerequisite: ACCT 353. Permission of instructor required. (Three credits.)

ACCT 403. Contemporary Accounting Issues
The capstone course. Discussion of standard-setting issues and the professional environment. Prerequisites: Senior standing and major in accounting. (Three credits.)

ACCT 420. Independent Study
May be repeated for credit. Permission of instructor is required. (One to three credits.)

Honors Program
By invitation and application, students prior to the Spring semester of their Junior year are selected for an honors program of participation, research, and presentation on contemporary accounting, management and economic policy issues. This program involves a sequence of one-credit courses offered each of the student’s last three semesters at Monmouth.

ACCT 410. Honors I
Participation in a joint student/faculty discussion of contemporary accounting, management or economic policy issues using political economy methodology and analysis. Spring semester of Junior year. Permission of instructor required. (Cross-listed as BUSI 410.) (One credit.)ACCT 411. Honors II. Research on contemporary accounting, management or economic policy issues using political economy methodology and analysis. Fall semester of Senior year. (Cross-listed as BUSI 411.) (One credit.)

ACCT 412. Honors III
Leadership and presentation in joint student/faculty discussion of contemporary accounting, management or economic policy issues using political economy methodology and analysis. Spring semester of Senior year. (Cross-listed as BUSI 412.) (One credit.)