University of colorado denver 2019 2020 undergraduate

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Courses

Catalog Course Definitions

Core ? Course is approved for specific core curriculum (i.e. arts and sciences curriculum; quantitative reasoning and mathematical skills)

Cross-Listed ? Class that is offered along with another class that has the same topic, title, and course content. Max Hours displayed for each cross-listed class is the total number of hours allowed for all courses completed within a particular cross-listed group. See below for more information on Max Hours.

Gt - Course is approved by the Colorado Dept of Higher Education for statewide guaranteed transfer as part of the gtPathways program.

Max Hours (in Course Description) ? Total number of applicable credit hours that count toward a student's degree for a particular course or cross-listed group.

Requisite:

Prerequisite ? Specific course completed or "in progress" (i.e. ENGL 1020 or ENGL 1020 with C- or higher)

Corequisite ? Specific course taken at the same time (i.e. BIOL 2071 taken same time as BIOL 2051)

Restriction ? Restricted to a specific population (i.e. Restricted to MUSC majors or junior standing, etc.)

Course Number Definitions:

1000 - 4999 Undergraduate Level 5000 - 9999 Graduate Level

Accounting

ACCT 2200 - Financial Accounting and Financial Statement Analysis

The financial accounting process, the role of the profession and the analysis of financial statements. Principal focus on the interpretation of financial statements, with emphasis on asset and liability valuation problems and the determination of net income. Prereq: MATH 1070 or MATH 1110 or MATH 1080 or MATH 1130 or MATH 1401 or MATH 1120 with a grade of C- or higher. Restriction: Restricted to undergraduate students at a sophomore standing or higher. Max hours: 3 Credits. Semester Hours: 3 to 3

ACCT 2220 - Managerial Accounting and Professional Issues

Introduces managerial accounting. Shows managers how to use accounting information to make decisions. Principal focus on cost behavior analysis, budgeting and product costing. Prereq: ACCT 2200 with a grade of 'C-' or higher. Restriction: Restricted to undergraduate students at a sophomore standing or higher. Max hours: 3 Credits. Semester Hours: 3 to 3

ACCT 2550 - Introductory Accounting for Entrepreneurs and the Arts

An integration of financial and managerial accounting processes as they relate to Entrepreneurs, Arts & Media managers and similar applications. This course will cover the analysis and interpretation of financial statements, asset and liability valuation and the determination of net income. Incorporates the use of accounting information to make decisions focusing on cost behavior analysis, budgeting and product costing in entrepreneurial and arts related businesses. Prereq: MATH 1070 or 1110. Max hours: 3 Credits. Semester Hours: 3 to 3

ACCT 3220 - Intermediate Financial Accounting I

A foundation course in financial accounting, this course provides an intensive analysis of generally accepted accounting principles, accounting theory and the construction and interrelation of financial statements for public corporations. Encourages critical thought and application of financial accounting standards to business transactions. A grade of C or higher is required in this course to proceed to the next level ACCT course or receive credit for the CPA license. Prereq: ACCT 2220 and DSCI/BANA 2010 both with a grade of 'C-' or higher. Restriction: Restricted to undergraduate Business majors at a junior standing or higher. Max hours: 3 Credits. Semester Hours: 3 to 3

ACCT 3230 - Intermediate Financial Accounting II

Continuing the intensive coverage of financial accounting from ACCT 3220/ACCT 6031, this course covers concepts of financial accounting theory and generally accepted accounting principles not covered in 3220/6031. This typically includes detailed coverage of liabilities and equity, especially the topics of leases, deferred taxes, pensions and stock-options. A grade of C or higher is required in this course to proceed to the next level ACCT course or receive credit for the CPA license. Prereq: ACCT 3220, completed with a grade of a C or higher. Restriction: Restricted to undergraduate Business majors at a junior standing or higher. Cross-listed with ACCT 6032. Max hours: 3 Credits. Semester Hours: 3 to 3

ACCT 3320 - Intermediate Cost Accounting

Cost accounting links financial and managerial accounting and emphasizes communication between accountants and managers. Topics include managerial uses of cost data for decision making, analysis of activities and cost behavior, the role of accounting in planning and control, and computer-assisted decision modelling. A grade of C or higher is required in this course to proceed to the next level ACCT course or receive credit for the CPA license. Prereq: ACCT 2220 and DSCI/BANA 2010 both with a grade of 'C-' or higher. Restriction: Restricted to undergraduate Business majors at a junior standing or higher. Cross-listed with ACCT 6070. Max hours: 3 Credits. Semester Hours: 3 to 3

ACCT 3939 - Internship

Supervised experiences involving the application of concepts and skills in an employment situation. To enroll in an internship, students must work with the Experiential Learning Center on campus and have a 2.40 GPA or higher. Max hours: 9 Credits. Semester Hours: 1 to 3

ACCT 4030 - Financial Accounting

Analysis of financial accounting concepts, the development of accounting thought and principles and critical review of generally accepted accounting principles. (Not recommended for candidates planning to sit for the CPA examination.) Note: Students who have taken ACCT 3220 or ACCT 3230 (or equivalent) may not take this course. Prereq: ACCT 2200 and ACCT 2220 or equivalent. Must have a 'C' or better in courses. Strictly enforced. Max hours: 3 Credits. Semester Hours: 3 to 3

ACCT 4054 - Accounting Information Systems

The design and analysis of accounting information systems, with special emphasis on computers and computer programming, and the role of accounting in the management process. Must earn a grade of 'C' or better to qualify for graduation. Prereq: ACCT 3220 with a grade of C or higher and ISMG 2050 with a grade of 'C-' or higher. Restriction: Restricted to undergraduate Business majors at a junior standing or higher. Cross-listed with ACCT 6054. Max hours: 3 Credits. Semester Hours: 3 to 3

ACCT 4070 - Management Accounting

Designed to provide students with a foundation in management accounting models and information, with emphasis on management decision making uses of accounting

information. (Not recommended for candidates planning to sit for the CPA examination.) Prereq: ACCT 2200 and 2220 or equivalent with a grade of a 'C' or better. Restriction: Restricted to undergraduate Business majors with junior standing or higher. Note: Students who have taken ACCT 3320 or its equivalent may not take this course. Max hours: 3 Credits. Semester Hours: 3 to 3

ACCT 4240 - Advanced Financial Accounting

Advanced financial accounting concepts and practices with emphasis on accounting for partnerships, business combinations and consolidations. Note: A grade of C or higher must be earned to receive credit for the CPA license. Prereq: ACCT 3230 or ACCT 6030 or ACCT 6032 each with a grade of C or higher, or department consent. Restriction: Restricted to undergraduate Business majors at a junior standing or higher. Cross-listed with ACCT 6024. Max hours: 3 Credits. Semester Hours: 3 to 3

ACCT 4280 - Accounting Ethics

This course examines the ethical responsibilities of accounting professionals from a personal and professional perspective, including examples of ethical dilemmas accounting professionals confront. The course utilizes various authoritative codes of conduct, professional standards and applied ethical theory as ethical guidance for auditors, accountants, tax professionals, and accounting management. A variety of case studies are employed to give students practice in developing a decision making approach in dealing with difficult ethical scenarios. Prereq ACCT 4620. Restriction: Restricted to undergraduate Business majors with junior standing or higher. Max hours: 3 Credits. Semester Hours: 3 to 3

ACCT 4282 - Capitalism, Accounting and Ethical Choices

Examines the development of the U.S. economy from 1850 to today with emphasis on the ethics of accounting, capitalism, and government controls. Prereq: ACCT 3220 with a C or higher or permission. Restriction: Restricted to undergraduate Business majors at a junior standing or higher. Max hours: 3 Credits. Semester Hours: 3 to 3

ACCT 4330 - Managerial Accounting Problems and Cases

Critical analysis of advanced topics in managerial accounting. Considerable use of cases and current readings. Prereq: Completion of ACCT 3320 with a grade of 'C'. Strictly enforced. Restriction: Restricted to undergraduate Business majors with junior standing or higher. Max hours: 3 Credits. Semester Hours: 3 to 3

ACCT 4370 - International Accounting

Designed to expose students to the international aspects of accounting and financial management. Includes discussion of some of the different financial accounting practices across countries; financial statement analysis in a global context, international auditing practices and procedures, international tax implications and the implications of operating within the regulations of the Foreign Corrupt Practices Act, the European Union, North American Free Trade Agreement and General Agreement on Tariffs and Trade. Prereq: Completion of ACCT 3220 with a grade of 'C' or better. Strictly enforced. Cross-listed with ACCT 6370 and INTB 6370. Restricted to undergraduate Business majors with junior standing or higher. Max hours: 3 Credits. Semester Hours: 3 to 3

ACCT 4410 - Fundamentals of Federal Income Tax

Provisions and procedures of federal income tax laws and requirements affecting individuals and business organizations, including problems of tax planning and compliance. Note: Students cannot receive credit for both ACCT 4410 and ACCT 6140. Note: A grade of C or higher must be earned to receive credit for the CPA license. Prereq: ACCT 3220 with a C or higher. Restriction: Restricted to undergraduate Business majors at a junior standing or higher. Cross-listed with ACCT 6140. Max hours: 3 Credits. Semester Hours: 3 to 3

ACCT 4420 - Taxation of Business Entities

A federal tax course stressing tax planning issues affecting corporations (both C corporations and S corporations) and partnerships. Note: A grade of C or higher must be earned to receive credit for the CPA license. Note: Students cannot receive credit for both ACCT 4420 and ACCT 6150. Cross listed with ACCT 6150. Prereq: ACCT 2220 with a C- or higher. Restriction: Restricted to undergraduate Business majors at a junior standing or higher. Max hours: 3 Credits. Semester Hours: 3 to 3

ACCT 4442 - Accounting: Professional Research and Communications

This course provides students with a structured approach to researching and communicating practice-oriented financial accounting, auditing, and tax-related issues. After completing this course, students should be able to effectively: (1) Communicate (both oral and written) solutions to practice-oriented financial accounting, auditing, and tax-related issues. (2) Navigate through U.S. and international accounting, auditing, and tax authorities. (3) Conduct systematic research for all types of accounting-related problems then reach and communicate efficient conclusions using a variety of

techniques. Restriction: Restricted to undergraduate Business majors with junior standing or higher. Prereq: ACCT 4620 and ACCT 4410 both with a grade of C or higher. Cross-listed with ACCT 6442. Max hours: 3 Credits. Semester Hours: 3 to 3

ACCT 4490 - Experiential Learning

Designed to provide practical knowledge on developing a professional practice in accounting or financial management. Topics: Marketing, operating a professional practice. Lectures, guest speakers student projects. Prereq: ACCT 3220 completed with a 'C' or better, or permission of instructor. Cross-listed with ACCT 6490. Restricted to undergraduate Business majors with junior standing or higher. Max hours: 3 Credits. Semester Hours: 3 to 3

ACCT 4520 - Oil and Gas Accounting

The Oil and Gas Accounting course is designed to give students an overview of the oil and gas industry and the particular accounting issues this industry faces. The focus is on the oil and gas industry but many of the issues discussed are appropriate and applicable to all energy-related entities. This is a valuable learning experience for those interested in acquiring an understanding of the accounting issues for energy management firms in preparation for entry into public accounting. The course enjoys support from the energy industry in the form of guest speakers and project ideas. Prereq: ACCT 3220 with a grade of C or higher. Restriction: Restricted to undergraduate Business majors at a junior standing or higher. Cross-listed with ACCT 6520. Max Hours: 3 credits. Semester Hours: 3 to 3

ACCT 4620 - Auditing Theory

Auditing Theory: Focus on the professional responsibilities of CPAs, generally accepted auditing standards, and PCAOB auditing standards, with emphasis on the theory underlying the development of standards, objectives and procedures. Students cannot receive credit for both ACCT 4620 & ACCT 6020. Note: A grade of C or higher must be earned to receive credit for the CPA license. A grade of B or higher must be earned if planning to take 6025 in the future. Prereq: ACCT 3220 and 4054 with a grade of C or higher. Restriction: Restricted to undergraduate Business majors at a junior standing or higher. Cross-listed with ACCT 6020. Max hours: 3 Credits. Semester Hours: 3 to 3

ACCT 4625 - Auditing Practice

Focus on the application of generally accepted auditing standards and PCAOB auditing

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