UVa Course Catalog (Unofficial, Lou's List)
Complete Catalog of Courses for the Certificate in Accounting-Graduate    
Class Schedules Index Course Catalogs Index Class Search Page
These pages present data mined from the University of Virginia's student information system (SIS). I hope that you will find them useful. — Lou Bloomfield, Department of Physics
Accounting
ACCT 2010Introductory Accounting I (3)
Offered
Fall 2020
Designed to introduce students to the language of business, the course begins with the role of financial data in contemporary society, proceeds to develop the accounting model for capturing financial data, and finishes with the problems of measuring and reporting income, assets, liabilities, and equities.
ACCT 2020Introductory Accounting II (3)
Offered
Fall 2020
Continuation of ACCT 2010. Approximately one third of the course deals with additional financial accounting topics, emphasizing managerial considerations and financial analysis. Cost accumulation, allocation, and product cost methods are studied in a manufacturing setting. Matters such as evaluation of performance planning, cost behavior, and special decisions are emphasized. Prerequisite: ACCT 2010.
ACCT 3110Intermediate Accounting I (3)
Offered
Fall 2020
An intensive study of the generally accepted accounting principles for asset valuation, income measurement, and financial statement presentation for business organizations, and the processes through which these principles evolve. Prerequisite: ACCT 2020.
ACCT 3120Intermediate Accounting II (3)
Offered
Fall 2020
Continuation of ACCT 3110, emphasizing accounting for the equities of a firm's investors and creditors. Covers special problem areas in financial accounting including accounting for leases, pensions, and income taxes. Prerequisite: ACCT 3110.
ACCT 3140Cost Accounting (3)
Offered
Fall 2020
Addresses analysis of cost behavior and volume profit relationships; responsibility accounting and reporting flexible budgets; and the use of standard costs to guide and control performance. Prerequisite: ACCT 2020.
ACCT 4450Federal Taxation I (3)
Offered
Fall 2020
An analysis of the federal income tax law and its application to individuals. A study is made of problems covering personal and business tax situations. Several cases are assigned for which the student prepares illustrative tax returns. Prerequisite: ACCT 2020 or instructor permission.
ACCT 4700Federal Accounting (3)
Offered
Fall 2020
Provides a comprehensive overview of accounting principles, terminology, concepts, and standards unique to federal accounting to include an analysis and discussion of the laws, regulations, rule-setting organizations, and policies leading to current day federal accounting and reporting practices. Requisite: ACCT 2020
Course was offered Fall 2019, Fall 2018, Fall 2017, Fall 2016
ACCT 5210Introductory Auditing (3)
Offered
Fall 2020
Examines auditing methodology through a study of auditing standards. Includes the nature of evidence, program planning, work papers, internal control evaluation, types of audit tests, and audit reports. Prerequisite: ACCT 3120.
ACCT 5250Advanced Auditing (3)
Builds on the concepts and practice examples from introductory auditing to provide students with an in-depth understanding of professional standards, the audit process, advanced audit techniques, and the auditor's role in ensuring that publicly issued financial statements are fairly presented. Prerequisite: ACCT 5210.
ACCT 5310Selected Topics in Advanced Accounting (3)
Studies accounting and financial reporting for partnerships, business enterprise segments, home office/branch office, foreign transactions and translation, business combinations, and other intercorporate investments and consolidated statements. Prerequisite: ACCT 3120.
ACCT 5330Accounting for Non-Business Organizations (3)
Offered
Fall 2020
Financial accounting for governmental and non-profit organizations. Studies the theory and techniques of accounting and reporting for various funds and groups of accounts. Prerequisite: ACCT 3120.
ACCT 5410Fraud Examination (3)
Focuses on the principles and methodology of fraud detection and deterrence. Examines how and why occupational fraud is committed, how fraudulent conduct can be deterred, and how allegations of fraud should be investigated and resolved. Prerequisite: ACCT 3120 Intermediate Accounting II
ACCT 5460Federal Taxation II (3)
Offered
Fall 2020
Analyzes the federal income tax law and its application to corporations, shareholders, partnerships, partners, estates, and gift transactions. Prerequisite: ACCT 4450.
ACCT 5470Forensic Accounting (3)
Offered
Fall 2020
Analyzes the various forensic accounting techniques and investigative strategies used in forensic examinations; covers uses of accounting information systems in fraud detection, the nature of financial statement fraud as well as the framework for detecting fraudulent financial reporting, and the importance of internal controls in fraud prevention. Prerequisite: ACCT 3120
Course was offered Fall 2019, Fall 2018, Fall 2017