DEPARTMENT OF ACCOUNTING
COURSE DESCRIPTIONS
210-244 ACCOUNTING CONCEPTS - 3 cr
An introduction to accounting emphasizing basic accounting concepts: The
accounting cycle, primary financial statements, forms of business
organizations, assets, liabilities and owners' equity procedures.
Prereq: Soph st.
210-249 MANAGERIAL ACCOUNTING - 3 cr
Interpretation and use of accounting data by management in planning and
controlling business activities. Problems of internal management are
stressed; however, the use of accounting data by investors and potential
investors is discussed. This course may not be taken for credit by an
accounting major. Non-accounting majors who have already received credit
for 210-342 may not receive credit for this course.
Prereq: 210-244. Unreq: 210-342.
210-341/541 INTERMEDIATE ACCOUNTING I - 3 cr
Interpretation and application of accounting principles and standards
involving current assets and liabilities, the accounting cycle along with
internal and external reporting of operations in these areas.
Prereq: 210-244.
210-342 COST ACCOUNTING - 3 cr
A study of product costing (job-order and process costing, absorption and
direct costing). Cost behavior, budgeting, performance evaluation. The
relevancy of accounting information in decision making and the allocation
of service department and other joint costs. Non-accounting majors who
have already received credit for 210-249 may not receive credit for this
course.
Prereq: 210-244. Unreq: 210-249.
210-343/543 INTERMEDIATE ACCOUNTING II - 3 cr
Interpretation and application of accounting principles involving other
financial accounts not dealt with in 210-541 as well as leases, pensions,
income taxes, and price-level adjusted statements.
Prereq: 210-341.
210-451/651 INCOME TAX ACCOUNTING - 3 cr
A study of United States and Wisconsin income tax laws with emphasis on
the individual taxpayer. The study includes a review of current
proposals, discussion of practical problems in tax planning and practice
in the preparation of tax returns.
Prereq: 210-244 or 210-701.
210-452 ADVANCED INCOME TAX ACCOUNTING - 3 cr
A study of United States and Wisconsin income tax laws with special
emphasis on the treatment of corporations and partnerships. Additional
topics may include installment sales, accounting for inventories, income
averaging, income taxation of estates and trusts, and tax administration.
Prereq: 210-451 and a 2.5 gpa in 210-341, 210-342 and 210-343.
210-454 ACCOUNTING INFORMATION SYSTEMS - 3 cr
A study of the objectives and design of information systems. The impact
of computers and data transmission on the gathering, processing and
reporting of financial and operating information. Applications in basic
financial systems with emphasis on the information requirements for
business decision making and internal control over data processing.
Prereq: 250 211, 210-342, 210-343 and a 2.5 gpa in 210-341, 210-342 and
210-343.
210-456 ADVANCED COST AND CONTROLLERSHIP - 3 cr
An in-depth study of cost behavior patterns, profit-planning, performance
measurement, and performance analysis. Standard costs, variance analysis,
cost-volume-profit analysis, differential costs and applications of
various decision models.
Prereq: 230-245 and 210-342 or 210-249 and cons instr.
210-458 ADVANCED MANAGERIAL ACCOUNTING - 3 cr
This course will investigate the importance, use, and limitations of
accounting information in economic, financial, and management decision
models. In addition, this course will examine the accountant's
communicative role in providing information to decision makers, including
ethical considerations.
Prereq: Senior Status and 210-341, 210-451, 250-306 and 210-456 or 210-249
and consent of instructor.
210-459 SPECIAL FINANCIAL ACCOUNTING TOPICS - 3 cr
A continuation of the financial accounting coverage started in
Intermediate I and Intermediate II. Major areas include: 1) a
comprehensive examination of EPS, 2) partial operations and SEC reporting
requirements, and 3) Revenue Recognition. Also, recent Pronouncements not
covered in 210-341 and 210-343 will be covered.
Prereq: 210-343.
210-461 ADVANCED ACCOUNTING I - 3 cr
Accounting for consolidations including mergers, parent-subsidiary
relationships and consolidated statements. Problems in partnership
accounting. A study of international accounting and control problems in
foreign translation.
Prereq: 210-343 and 2.5 GPA in 210-341, 210-342 and 210-343.
210-463 ADVANCED ACCOUNTING II - 3 cr
Advanced study of the theory and accounting for accrual, modified accrual
and cash based accounting. Application of principles and procedures to
cash flow presentation. A study of governmental (fund) accounting; and
recent FASB Statements not covered in 210-341, 210-343, and 210-461.
Prereq: 210-343 and 2.5 GPA in 210-341, 210-342 and 210-343.
210-465 AUDITING - 3 cr
Auditing principles and procedures. Audit programs, standards,
responsibilities and controls. Professional ethics and legal
responsibilities. AICPA standards, releases and publications. Audit of
EDP systems and statistical sampling.
Prereq: 210-454 and 2.5 GPA in 210-341, 210-342 and 210-343.
210-490/690 WORKSHOP - 1-3 cr
Repeatable. Prereq: Consent of instructor.
210-493 INTERNSHIP IN ACCOUNTING - 2-3 cr
Offered on a satisfactory/no credit basis only. An opportunity for
selected upperclassman to gain work experience in one of the various areas
of accounting practice during a semester or summer. Course includes close
faculty-employer coordination and an appropriate written report on the
work experience. Repeatable.
Prereq: Consent of instructor.
210-496/696 SPECIAL STUDIES - 1-3 cr
Repeatable for a maximum of 3 credits in the accounting major and a
maximum of 6 credits in the degree.
210-498 INDEPENDENT STUDIES - 1-3 cr
Repeatable. Prereq: Cons dept chp.
UW-Whitewater Undergraduate Bulletin - 1995-1997
Office of the Registrar
Formatted by Web Development Team - UWW
Last Update - kt 2/2/96
Questions & Comments to: Registrar@uwwvax.uww.edu
