• ACCT 3230: Int Acct I

  3.00 Credits

  University of Wyoming

  
  First of three courses studying financial reporting. Topics include recording and reporting events in the expenditure and revenue cycles. Prerequisites: ACCT 2020, STAT 2050 or STAT 2070, ECON 1010 and ECON 1020, IMGT 2400, COM2, all with a grade of C or better.
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• ACCT 3240: Cost I

  3.00 Credits

  University of Wyoming

  
  First of three courses studying financial reporting. Topics include recording and reporting events in the expenditure and revenue cycles. Prerequisites: ACCT 1010, 1020 and MATH 1400 with grades of C or better in each; sophomore standing.
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• ACCT 3430: Int Acct II

  4.00 Credits

  University of Wyoming

  
  Second of three courses studying financial reporting. Topics include recording and reporting events in the investing and financing cycles. Prerequisites: ACCT 3230 with grade of C or better; advanced business standing.
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• ACCT 3610: Acct Information Systems

  3.00 Credits

  University of Wyoming

  
  Provides an understanding of accounting information systems and internal controls. Emphasis on the use of current accounting technology, accounting software, and internal control systems. Prerequisites: ACCT 3230 with a grade of C or better; advanced business standing.
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• ACCT 3830: Intermediate Accounting III

  3.00 Credits

  University of Wyoming

  
  Third of three courses studying financial reporting. Topics include full disclosure and special issues in expense and liability recognition. Prerequisites: ACCT 3430 (or equivalent) with grade of C or better; advanced business standing.
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• ACCT 3900: Accounting Professional Skills

  2.00 Credits

  University of Wyoming

  
  Professional development course with guest speakers. Prerequisite: ACCT 2010.
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• ACCT 4010: Accounting Info Sys II

  3.00 Credits

  University of Wyoming

  
  Advanced topics in accounting information systems. Focuses on a database approach to accounting system design and also explores special topics in accounting system technology. May be partially taught in a lab setting. Prerequisites: ACCT 2040 with a grade of C or better in each; advanced business and senior class standing. (Offered fall, spring and summer)
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• ACCT 4020: Information Security

  3.00 Credits

  University of Wyoming

  
  Investigation, prevention and control surrounding the protection of business related data, information and technology resources. Includes the use of industry supported frameworks aimed at the evaluation of threats; design of information security architectures; implementation processes; reporting and monitoring, along with ongoing maintenance, intrusion detection, security log analysis, and contingency planning. Cross listed with IMGT 4020. Prerequisites: IMGT 3400 or ACCT 3610.
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• ACCT 4030: External Reporting II

  3.00 Credits

  University of Wyoming

  
  Topics include accounting for investing and financing activities and the computation of earnings per share. Additionally, the accounting for deferred taxes, pensions and leases are covered. Financial reporting through the balance sheet, income statement and statement of cash flows is examined. Prerequisites: ACCT 2040, 3020 and 3030 (or equivalents) a grade of C or better.
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• ACCT 4050: Gov't and Non-profit Acct

  3.00 Credits

  University of Wyoming

  
  Designed to expose students to accounting and reporting issues pertinent to state and local governmental entities and nonprofit organizations. Builds upon knowledge carried forward from prerequisite courses. Consideration is given to the given to the standards setting processes unique to these entities. Prerequisites: ACCT 3830 and 3610 with grades of C or better in each; advanced business standing.
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