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	BSBA in Accounting
	Master of Science in Accounting

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Undergraduate Accounting Courses

201-202 Principles of Accounting See core list	ACCT 201 is prerequisite to ACCT 202. Lecture 3 hours; 3 credits each semester. Elementary accounting concepts and procedures used in the preparation of financial statements for sole proprietorships, partnerships, and corporations; statement analysis; operational accounting; and use of accounting data for special purpose decision making.
226-227. Honors: Principles of Accounting See core list	Open only to students in the Academic Honors Program. Special honors sections of Acct. 201-202. Elementary accounting concepts and procedures used in the preparation of financial statements for sole proprietorships, partnerships, and corporations: statement analysis; operational accounting; and use of accounting data for special purpose decision making.
301-302. Intermediate Accounting See core list	301 is prerequisite to 302. Lecture 3 hours; 3 credits each semester. Prerequisites: Acct. 201-202. Preparation of financial statements and other reports in accordance with prevailing accounting standards established by the accounting profession.
311. Managerial Accounting See core list	Lecture 3 hours; 3 credits. Prerequisites: Acct. 201-202, DSCI 231. This course focuses on recording and allocating costs within traditional managerial accounting systems. Common and joint cost allocations are performed under job order, process and standard costing systems. Income models are developed for exploring cost-volume-profit relationships.
421. Taxation. See core list	Lecture 3 hours; 3 credits. Prerequisites: Acct 201-202 and junior standing. An analysis of federal income tax law and its application to personal and business tax situations. Reconciliation of tax and accounting concepts.
460. Accounting Systems. See core list	Lecture and discussion 3 hours; 3 credits. Prerequisites: Acct. 301, 311, 421, 3 hrs computer literacy. The theoretical and practical approaches to the analysis, design, and implementation of manual and/or computerized accounting systems. Emphasis is placed on the investigation and documentation of internal controls, accounting cycle attributes, and auditing techniques for computer-based systems.
367. Cooperative Education. See Electives	1-3 credits. May be repeated for credit. Prerequisites: approval of the department chair in accordance with departmental Cooperative Education policies and approval of Career Management. Available for pass/fail grading only.
368. Student Internship See Electives	1-3 credits. Prerequisite: junior standing. Approval for enrollment and allowable credits is determined by the department and Career Management in the semester prior to enrollment. Student participation in a professional work experience.
369. Accounting Practicum See Electives	1-3 credits. Prerequisites: junior standing; transfer students must have completed one semester at Old Dominion University. Approval for enrollment and allowable credits are determined by the department CAP adviser and the Career Management Center in the semester prior to enrollment. Student participation in a professional work experience.
405/505. Accounting and Auditing in the Public/Nonprofit Sector. See Electives	Lecture 3 hours; 3 credits. Pre- or corequisite: Acct 201,202 and senior standing. Standards and ethics of the public accounting profession, generally accepted auditing standards, and public reporting are covered as well as exposure to other types of auditing, such as operational and compliance auditing.
411/511. Financial Auditing. See core list	Lecture 3 hours; 3 credits. Pre- or corequisite: Acct 317 and senior standing. Standards and ethics of the public accounting profession, generally accepted auditing standards, and public reporting are covered as well as exposure to other types of auditing, such as operational and compliance auditing.
422/522. Advanced Taxation See Electives	Lecture 3 hours; 3 credits. Prerequisites: Acct 301-302 and 321 and senior standing. Federal income tax laws as applied to partnerships, corporations, and estates, trusts and gifts.
450/550. International and Advanced Accounting Issues See Electives	Lecture 3 hours; 3 credits. Prerequisites: Acct 301-302 and senior standing. The study of accounting for international operations and business combinations.
495. Selected Topics in Accounting.	1-3 credits. Prerequisites: permission of the department chair and senior standing. Study designed for students desiring additional work in an area of particular interest in accounting. This course may not be substituted for any required accounting course.