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. If cross-listed with another course, applicable credits only apply towards one degree.
Gt - Course is approved by the Colorado Dept of Higher Education for statewide guaranteed transfer as part of the gtPathways program.
Max Hours – Allowed to apply towards a degree for specific amount of hours, as listed in the course description; applicable credits only apply towards one career.
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
Access-Counsel Psych/Counsel
ACPC 5110 - Group Counseling
Max hours: 3 Credits.Semester Hours:3 to 3
ACPC 5400 - Career Development
Max hours: 3 Credits.Semester Hours:3 to 3
ACPC 5820 - Strategies in Agency Counseling
Max hours: 6 Credits.Semester Hours:6 to 6
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 interpretation of financial statements, with emphasis on asset and liability valuation problems and the determination of net income. Prereq: MATH 1070 and sophomore standing. A grade of 'C' or better is required in this course to proceed to ACCT 2220. 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 better and sophomore standing. Strictly enforced. 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
An intensive analysis of generally accepted accounting principles, accounting theory and preparation of annual financial statements for public corporations. Must complete course with a 'C' to qualify in graduation requirements. Prereq: ACCT 2220 and DSCI 2010 with a C or higher. Max hours: 3 Credits. Semester Hours: 3 to 3
ACCT 3230 - Intermediate Financial Accounting II
Selected topics not covered in ACCT 3220. Must complete course with a grade of 'C' to qualify in graduation requirements. Prereq: ACCT 3220, completed with a grade of a 'C' or better. Strictly enforced. Max hours: 3 Credits. Semester Hours: 3 to 3
ACCT 3320 - Intermediate Cost Accounting
Cost analysis for purposes of control and decision making. Analysis of cost behavior, role of accounting in planning and control, and managerial uses of cost accounting data. Includes use of computer assisted decision models. Must receive a 'C' grade to qualify in graduation requirements. Prereq: ACCT 2220, and DSCI 2010 completed with a grade of 'C' or better. Strictly enforced. 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. Prereq: Senior standing and 3.5 GPA. 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 Systems and Data Processing
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 and ISMG 2050 with a grade of 'C' or better. 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. 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. Prereq: ACCT 3230 with a grade of a 'C' or better. Strictly enforced. Cross-listed with ACCT 6024. 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. 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. 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. Max hours: 3 Credits. Semester Hours: 3 to 3
ACCT 4410 - Income Tax Accounting
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. Prereq: ACCT 3220 with a C or higher. Cross-listed with ACCT 6140. 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. 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 better. Strictly enforced. 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. Prereq: ACCT 3220 and 4054 must be completed with a grade of a 'C' or better. 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 standards to practice. Emphasis on procedures used by CPAs to gather and document audit evidence. Note: Students cannot receive credit for both ACCT 4625 and ACCT 6025. Prereq: ACCT 4620 and by permission of instructor. Max hours: 3 Credits. Semester Hours: 3 to 3
ACCT 4780 - Accounting and Information Systems Processes and Controls
The course is designed to develop knowledge and skills used to understand and evaluate corporate accounting processes and systems. It focuses on financial and information system internal controls and the flow of corporate information through an accounting system. A financial system objective and risk assessment approach is used to present concepts and techniques for evaluating the adequacy of system processes and controls. Prereq: Completion of ACCT 2200, ACCT 2220 and ACCT 3054 with a grade of 'C' or better (strictly enforced). Cross-listed with ACCT 6510, ISMG 4780, and ISMG 6510. Max hours: 3 Credits. Semester Hours: 3 to 3
ACCT 4800 - Accounting for Government and Nonprofit Organizations
Planning and control of government and nonprofit organizations. Includes program budgets, responsibility accounting and fund accounting. Prereq: Completion of ACCT 3220 with a grade of 'C' and permission of instructor, strictly enforced. Cross-listed with ACCT 6080. Max hours: 3 Credits. Semester Hours: 3 to 3
ACCT 4840 - Independent Study
Max hours: 8 Credits. Semester Hours: 1 to 8
ACCT 4915 - Accounting for the Public Interest
Applies accounting knowledge and concepts in a not-for-profit organization. Student volunteers help with functions or special projects and are supervised by both faculty members and personnel from the agency to which they are assigned. Prereq: Permission of instructor. Cross-listed with ACCT 6015. Max hours: 3 Credits. Semester Hours: 3 to 3
ACCT 4950 - Special Topics
Research methods and results, special topics and professional developments in accounting. Consult the current 'Schedule Planner' for semester offerings. Prereq: Varies according to topic and instructor requirements. Max hours: 9 Credits. Semester Hours: 3 to 3
ACCT 5939 - Internship
Max hours: 3 Credits. Semester Hours: 1 to 3
ACCT 6015 - Accounting for the Public Interest
Applies accounting knowledge and concepts in a not-for-profit organization. Student volunteers help with functions or special projects and are supervised by both faculty members and personnel from the agency to which they are assigned Note: This class is rarely offered. Prereq: Permission of instructor. Cross-listed with ACCT 4915. Max hours: 3 Credits. Semester Hours: 3 to 3
ACCT 6020 - 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. Prereq: ACCT 3220 completed with ?C? or better or ACCT 6030 'B'. Cross-lised with ACCT 4620. Max hours: 3 Credits. Semester Hours: 3 to 3
ACCT 6024 - Advanced Financial Accounting
Advanced financial accounting concepts and practice with emphasis on accounting for partnerships, business combinations and consolidations. Prereq: ACCT 3230 or 6030 with a grade of C or higher. Cross-listed with ACCT 4240. Max hours: 3 Credits. Semester Hours: 3 to 3
ACCT 6025 - Auditing Practice
Focus on the application of generally accepted auditing standards and PCAOB auditing standards to practice.Emphasis on procedures used by CPAs to gather and document audit evidence.Students cannot receive credit for both ACCT 4625 and ACCT 6025. Prereq: ACCT 4620 must be completed with a grade of ?B? or better, or permission of instructor. Max hours: 3 Credits. Semester Hours: 3 to 3
ACCT 6030 - Financial Accounting
Accelerated analysis of financial accounting concepts, the development of accounting thought and principles and critical review of generally accepted accounting principles. Note: STUDENTS WHO HAVE TAKEN ACCT 3220 and ACCT 3230 (or equivalent) MAY NOT TAKE THIS COURSE. Student must take both ACCT 3220 AND 3230) Prereq: BUSN 6550 or equivalent. Max hours: 3 Credits. Semester Hours: 3 to 3
ACCT 6033 - Advanced Managerial Accounting
Critical analysis of advanced topics in managerial accounting. Note: This class is rarely offered. Prereq: ACCT 3320. Max hours: 3 Credits. Semester Hours: 3 to 3
ACCT 6054 - Accounting Systems and Data Processing
The design and analysis of accounting information systems, with special emphasis on computers and computer programming, and the role of accounting in the role of accounting in the management process. Prereq: Completion of ACCT 2220 and ISMG 2050 with a grade of "C" or better (strictly enforced). Cross-listed with ACCT 4054 (previously ACCT 3054) Max hours: 3 Credits. Semester Hours: 3 to 3
ACCT 6070 - Management Accounting
Designed to provide graduate business students with a foundation in management accounting models and information, with emphasis on management decision making uses of accounting information. Note: STUDENTS WHO HAVE TAKEN ACCT 3320 (or equivalent) MAY NOT TAKE THIS COURSE. Prereq: BUSN 6550 or equivalent. Max hours: 3 Credits. Semester Hours: 3 to 3
ACCT 6080 - Accounting for Government and Nonprofit Organizations
Nonprofit Organizations. Planning and control of government and nonprofit organizations. Includes program budgets, responsibility accounting and fund accounting. Prereq: ACCT 3220 or BUSN 6550 or permission of instructor. Cross-listed with ACCT 4800. Max hours: 3 Credits. Semester Hours: 3 to 3
ACCT 6140 - Tax Planning for Managers
A Federal tax survey course with an emphasis on tax planning for the graduate student who wants to understand the impact of taxation on individual and business transactions. Course materials emphasize the application of individual, partnership and corporate tax principles to the decision making process. Prereq: BUSN 6550 or equivalent. Note: Students cannot receive credit for both ACCT 4410 and 6140. Cross-listed with ACCT 4410. Max hours: 3 Credits. Semester Hours: 3 to 3
ACCT 6250 - Seminar: Financial Accounting
Nature and origin of accounting theory and the development of postulates, principles and practices. Methodology appropriate to development and evaluation of accounting theory, with special emphasis on accepted research standards and procedures. Prereq: ACCT 3230 and ACCT 4620 or ACCT 6020 or concurrent registration in ACCT 4620 or ACCT 6020. Max hours: 3 Credits. Semester Hours: 3 to 3
ACCT 6260 - Seminar: Managerial Accounting
Focuses on the conceptual foundations of managerial accounting. Behavioral and quantitative approaches regarding information for decision making, planning, control, performance evaluation and other issues are investigated. Prereq: ACCT 3320 or ACCT 6070 (or equivalent). Max hours: 3 Credits. Semester Hours: 3 to 3
ACCT 6280 - Professional Judgment and Ethical Decisions in Accounting
Accounting is a process of providing economic information useful for decision making. This course provides (1) an opportunity to develop professional judgment skills, and (2) tools to make better decisions through an active, case-oriented learning method. Cases involve representative problems professional accountants face in financial reporting, audit, tax, business services, and practice management, including ethical conflicts and technical decisions. Participants learn to apply a structured decision model, incorporating critical, creative, evaluative and reflective judgment processes and learn how to recognize and avoid common decision errors and biases. Prereq: ACCT 4620 or ACCT 6020. Max hours: 3 Credits. Semester Hours: 3 to 3
ACCT 6282 - 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 2220 or BUSN 6550 (not strictly enforced). Max hours: 3 Credits. Semester Hours: 3 to 3
ACCT 6285 - Accounting and Finance for Sustainability
Topics in accounting and finance related to business sustainability include the merits and challenges of a triple-bottom-line perspective, mandatory and voluntary reporting, environmental liability measurement and disclosure, emissions trading, green investments, shareholder activism, microfinance, and socially responsible investing. Max hours: 3 Credits. Semester Hours: 3 to 3
ACCT 6290 - Management Control Systems
Focuses on the design and use of control systems which ensure that people in organizations behave consistently with the organizational goals. Controls for communication, motivation and performance evaluation (along with informational requirements) are stressed through analysis of cases and classroom discussion. Note: This class is rarely offered. Prereq: BUSN 6550 or equivalent. Max hours: 3 Credits. Semester Hours: 3 to 3
ACCT 6340 - Financial Statement Analysis
Financial statements are used as an information source on which to base investment, lending potential or even employment. Designed to develop skills in using, understanding, analyzing, and interpreting financial statements and to make students aware of the value and limitations of financial statement information. Note: Should take in the third semester of the graduate program. Prereq: BUSN 6550 or equivalent. Max hours: 3 Credits. Semester Hours: 3 to 3
ACCT 6350 - Current Issues in Professional Accounting
An in-depth analysis of current issues in the accounting profession, including ethics development, and validity of standards and regulations. Prereq: ACCT 3230, ACCT 4620, ACCT 6020 or permission of instructor. Max hours: 3 Credits. Semester Hours: 3 to 3
ACCT 6360 - Fraud Examination
This course examines the theories and methods of fraud examination in the context of auditing both for-profit and not-for-profit entities. Topics include identification of weaknesses in accounting controls, analytical review, and forensic accounting methods. Prereq: ACCT 4620 or ACCT 6020. Max hours: 3 Credits. Semester Hours: 3 to 3
ACCT 6370 - 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: BUSN 6550 or equivalent. Note: Students cannot receive credit for both ACCT 6370 and INTB 6370. IFRS's are reviewed and compared with the requirements of US GAAP. Cross-listed with INTB 6370 and ACCT 4370. Max hours: 3 Credits. Semester Hours: 3 to 3