Department: Accounting

CodeNameDescription
ACCT 201Fundamentals of Financial AccountingIntroductory financial accounting course focusing on the financial statements that businesses produce to tell their financial story, including profitability, the flow of cash, and the balances these companies have in their various accounts. Discussio...
ACCT 205Fundamentals of Managerial AccountingIntroduction to fundamental managerial accounting concepts and the interrelationships among them. Managerial accounting improves the quality of managers' decisions regarding the internal operation of their organizations. Examines how managerial accou...
ACCT 215Volunteer Income Tax Assistance 1Participation in the national Internal Revenue Service (IRS)-sponsored program that assists individuals with preparing and filing their tax returns. Interact with members of the Richmond community and make a significance difference in their lives by...
ACCT 259Special Topics in AccountingAccounting topics not covered in other courses to enhance the accounting major.
ACCT 301Intermediate Financial Accouting 1Close examination of the creation of financial statements and the theory and process behind the numbers and formats used on those financial reports. Provides the theoretical and practical foundation needed to address all financial reporting topics wi...
ACCT 302Intermediate Financial Accounting 2Continues the coverage of some of the most complex accounting issues faced by entities in producing their financial statements such as the reporting of contingencies, leases, deferred taxes, defined benefit pension plans, and earnings per share in or...
ACCT 305Cost and Managerial AccountingExploration of the concepts and tools that assist managers in making complex operational decisions in a dynamic environment in order to determine the cost of goods sold and to value the inventories that manufacturing companies reported on their exter...
ACCT 307Accounting Information SystemsIntroduction to accounting information systems with specific emphasis on business processes, risks, and internal controls. Development of an analytics mindset and use data analytics tools (e.g., Excel) to analyze information and make informed busines...
ACCT 312Federal Tax 1Focuses on federal taxation in the United States. In-depth look at individual income taxation, including filling out a basic individual tax return and consideration of the tax consequences of personal investment decisions. Also examines entity taxati...
ACCT 313Federal Tax 2In-depth look at how business entities are taxed under the U.S. tax code. Focuses specifically on the tax rules for C corporations, partnerships, and S corporations. Also covers the Tax Cuts and Jobs Act of 2017 (tax reform) impacted entity taxation...
ACCT 315Volunteer Income Tax Assistance 2Follow-up course to ACCT 215 provides extended involvement with the national Internal Revenue Service (IRS)-sponsored program that assists individuals with preparing and filing their tax returns. As in ACCT 215, students will interact with members of...
ACCT 328Directed Independent StudyIndependent research on an accounting topic conducted under the direct supervision of an instructor.
ACCT 359Special Topics in AccountingAccounting topics not covered in other courses to enhance the accounting major.
ACCT 388Professional Accounting InternshipThis course provides the opportunity to focus on your career goals through academic discussions and reflections on current accounting issues while working in a professional accounting internship with a public or private enterprise. The internship is...
ACCT 406Summer Undergraduate ResearchDocumentation of the work of students who receive summer fellowships to conduct research [or produce a creative arts project] in the summer. The work must take place over a minimum of 6 weeks, the student must engage in the project full-time (at leas...
ACCT 417AuditingProfessional standards for evaluating and reporting on financial statements, and the ethical, legal, and competitive environment of auditing.
ACCT 418Advanced AuditingSpecialized audit topics including operational and compliance audits, attestation engagements, statistical sampling, use of generalized audit software, audits of computer systems, and work paper preparation.
ACCT 421Accounting ResearchBasic theory, concepts, and procedures to effectively handle research in the accounting professional standards including the Accounting Standards Codification, the AICPA Professional Standards, the PCAOB Professional Standards and the Internal Revenu...
ACCT 431Advanced Financial AccountingFocuses on business combinations and consolidated financial statements. Preparation of consolidated financial statements with outside ownership and with intra-entity transactions. Covers foreign currency transactions and hedging foreign exchange risk...
ACCT415Volunteer Income Tax Assistance 3Building on ACCT 315 (VITA 2) this course provides managerial experience in the national Internal Revenue Service sponsored program, Volunteer Income Tax Assistance (VITA). VITA provides free tax preparation and filing services to low-income communi...