Courses

ACT 205 – Fundamentals of Accounting (3 Credits – Fall, Spring, Summer)
For non-business majors. Credit not allowed for both ACT 205 and ACT 210.
Understanding of financial statements to support financial and managerial decision making. (NT-O)

ACT 210 – Introduction to Financial Accounting (3 Credits – Fall, Spring, Summer)
Prerequisite: BUS 100 or HONR 192 or KEY 192. Credit not allowed for both ACT 210 and ACT 205.
Use of accounting information by decision makers; development of the basic accounting model, and issues concerning income cash flows.

ACT 220 – Introduction to Managerial Accounting (3 Credits – Fall, Spring, Summer)
Prerequisite: ACT 205 or ACT 210; BUS 150 or concurrent registration or CS 110 or concurrent registration.
Use of accounting information in internal decision making.

ACT 310 – Financial Statement Analysis (3 Credits – Fall, Spring)
Prerequisite: ACT 220. For business majors. Credit not allowed for both ACT 310 and ACT 311.
Analysis of balance sheet and income statement accounts.

ACT 311 – Intermediate Accounting I (3 Credits – Fall)
Prerequisite: ACT 205 with grade of B- or better or ACT 210 with grade of B- or better; ACT 220 with grade B- or better. Credit not allowed for both ACT 311 and ACT 310.
Asset and liability accounting.

ACT 312 – Intermediate Accounting II (3 Credits – Fall, Spring)
Prerequisite: ACT 311 with a C or better.
Equity structure of corporations; analysis and interpretation of accounting data.

ACT 321 – Cost Management (3 Credits – Fall)
Prerequisite: ACT 220.
Utilizing budgetary and cost accounting information for planning, controlling, and decision making.

ACT 330 – Introduction to Taxation (3 Credits – Fall, Spring)
Prerequisite: ACT 205 or ACT 210.
Introduction to U.S. taxation, with emphasis on federal income tax; impact of taxation on business decisions.

ACT 350 – Accounting Information Systems (3 Credits – Fall, Spring)
Prerequisite: ACT 220; ACT 321.
Design, administration and control of accounting information systems; use of accounting systems software.

ACT 411 – Advanced Accounting (3 Credits – Fall, Spring)
Prerequisite: ACT 312.
Accounting for branches and subsidiaries, partnerships, and business combinations. Accounting for multi-national business transactions.

ACT 421 – Management Control Systems (3 Credits – Spring)
Prerequisite: ACT 220.
Business transaction cycles. Laws and regulations regarding responsibility for internal control. Performance measurement systems and controllership.

ACT 441 – Auditing Practices (3 Credits – Fall, Spring)
Prerequisite: ACT 312; ACT 350.
Environment, professional standards, and practices involved in auditing financial statements and performance of other assurance services.

ACT 442 03(3-0-0) International Accounting (3 Credits – Summer)
Prerequisite: ACT 220. Credit not allowed for both ACT 442 and ACT 642.
International accounting issues facing multi-national enterprises.

ACT 487 – Internship (Variable Credits)
Supervised work experience in public, industry, or governmental accounting.

ACT 495 – Independent Study (Variable Credits)

ACT 496 – Group Study (Variable Credits)

ACT 498 – Research (1-3 Credits)

ACT 501 – Accounting for Global Sustainable Enterprise (3 Credits – Fall)
Prerequisite: Admission to GSSE MBA program.
Basic U.S. and international financial reporting; accounting issues of not-for-profit enterprises; budgeting; managerial decision making.

ACT 511 03(3-0-0) Advanced Accounting I (3 Credits – Fall)
Prerequisite: ACT 312.
Accounting for business combinations and consolidations in corporate restructuring and alternative organizational forms.

ACT 540 – Professional Ethics and Responsibilities (3 Credits – Spring)
Prerequisite: ACT 311.
Ethical practice of professional accounting.

ACT 541 – Forensic Accouting and Fraud Auditing (3 Credits – Spring)
Prerequisite: ACT 441; graduate standing.
Professional practices for addressing the related areas of forensic accounting and fraud. (NT-O)

ACT 561 – Legal and Regulatory Issues in Accounting (3 Credits – Fall, Spring)
Prerequisite: BUS 205 or BUS 260; graduate standing or written consent of instructor.
Contracts, ownership, bankruptcy (debtor/creditor relationship), formation of business ethics, regulation of accounting profession. (NT-V)

ACT 570 – Governmental and Nonprofit (3 Credits – Fall)
Prerequisite: ACT 441 or concurrent registration; graduate standing or written consent of instructor.
Theory and practical application of accounting principles and auditing standards to governmental entities and not-for-profit organizations. (NT-V)

ACT 600 – Accounting for Managers (3 Credits – Fall)
Prerequisite: Admission to a master's program in business.
Cost management, budgeting, profitability analysis and decision making. 

ACT 601A-B  – Professional Practice (3 Credits)
Management of accounting practice; professional ethics and regulation; research techniques
A) Taxation - Fall. Prerequisite: ACT 330. (NT-O)
B) Financial Accounting - Spring. Prerequisite: ACT 612. (NT-O)

ACT 614 – Financial Statement Valuation and Analysis (3 Credits – Spring)

ACT 622 – Advanced Cost & Managerial Accounting (3 Credits – Spring)
Prerequisite: ACT 321.
Contributions of cost accounting to decision making and planning. (NT-O)

ACT 630 – Tax and Accounting Research (3 Credits – Fall)
Prerequisite: ACT 220.
Research aspects of professional accounting and tax practices; development of oral and written communications skills.

ACT 631 – Corporate Taxation (3 Credits – Fall)
Prerequisite: ACT 330.
Federal income tax principles and problems pertaining to formation and operation of corporate entities. (NT-V)

ACT 633 – Flow-Through Entities (3 Credits – Spring)
Prerequisite: ACT 220.
Federal income tax principles and problems pertaining to flow-through entities. (NT-V)

ACT 635 – State and Local Taxation (3 Credits – Fall)
Prerequisite: ACT 220.
Tax planning and compliance issues for entities doing business in multi-jurisdictional locales. (NT-O)

ACT 636 – Taxation of Corporations and Shareholders (3 Credits – Spring)
Prerequisite: ACT 220.
Federal income tax principles and problems relating to reorganization, consolidation and termination of corporations. (NT-V)

ACT 639 – Special Topics in Taxation (3 Credits – Spring)
Prerequisite: ACT 601A.; ACT 631.
Taxation of not-for-profit entities; international tax issues; other contemporary topics

ACT 641 – Contemporary Auditing (3 Credits – Fall)
Prerequisite: ACT 441.
Seminar exploring various facets of the assurance services environment. (NT-V)

ACT 642 – International Accounting (3 Credits – Summer)
Prerequisite: ACT 220. Credit not allowed for both ACT 642 and ACT 442.
Preparation for work with multinational companies in coordinating operations to adhere to global regulations and customs. (NT-O)

ACT 679A-B – Capstone Seminar (3 Credits – Fall, Spring, Summer)
Final project integrating material from prior courses.
A) Taxation Prerequisite: ACT 601A; ACT 631.
B) Financial Accounting. Prerequisite: ACT 601B. (NT-O)

ACT 695 – Independent Study (Variable Credits)

ACT 696 – Group Study (Variable Credits)

Colorado State University | College of Business | 1201 Campus Delivery, Fort Collins, CO 80523