Undergraduate Bulletin

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.

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