Accounting Concentration    15 hours

ACCT 329 Intermediate Accounting I (3) Fall
ACCT 330 Intermediate Accounting II (3) Spring
ACCT 335 Income Tax Accounting (3) Fall
ACCT 336 Cost Accounting (3) Fall
ACCT 292 Accounting Internship (3) Fall, Spring

SHEPHERD University SHEPHERDSTOWN, WEST VIRGINIA 25443 304/876-5000, 800/344-5231, FAX 304/876-3101

Accounting Concentration Classes:

ACCT 329 Intermediate Accounting I (3): An in-depth study of the principles, concepts and theory underlying published financial statements. Emphasis is placed upon components of these statements and the limitations involved in their preparation. Prerequisite: ACCT 202.

ACCT 330 Intermediate Accounting II (3): A continued in-depth study of published financial statements. Emphasis is placed upon principles and pronouncements established by authoritative bodies as it applies to equity accounts, tax allocation, inflation accounting, accounting changes, and correction of errors. Prerequisite: ACCT 329.

ACCT 335 Income Tax (3): A study of he Internal Revenue Code and regulations relating to individuals, partnerships, and corporations, Prerequisite: ACCT 202.

ACCT 336 Cost Accounting (3): The economic, industrial engineering, and managerial aspects of cost accounting including process, job order, and standard cost systems. Prerequisites: ACCT 202 and BADM 224.

ACCT 392 Cooperative Education in Accounting (3): A form of independent study which integrates classroom study with paid, planned and supervised work experience in the public and private sectors. Students are exposed to the reality of the work world beyond the boundaries of campus, enhancing their self-confidence and career direction. Co-op students are employees of the sponsoring company and earn a salary and University credit. Generally, sponsoring employers seek upperclassmen with knowledge and background in the discipline. Maximum of three credit hours may be used as accounting elective credit by majors only. Prerequisite: ACCT 329

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