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 575 Oil and Gas Accounting (3 credits – Fall)
Prerequisites: ACT 311 Intermediate Accounting I (required) and ENGR-GEOL 480 Fundamentals of Natural Gas (recommended), either concurrent or prior
This course is designed to help students obtain the skills necessary to work in the oil and gas industry or in public accounting working with oil and gas clients.

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