Accounting Courses.

Today’s modern workplace relies on accountants to move business forward in nearly every industry. Whether you’re just starting out or looking to advance your skills, DeVry has the accounting courses you need. From basic accounting topics like financial accounting to more advanced topics like auditing, consolidations, taxation and accounting information systems, we coach you every step of the way. You’ll learn through robust tools, modern case studies and practical examples. Our CPA Preparation Certificate program has Becker CPA exam prep built right into the material.

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Explore Accounting Courses By Program.

Undergraduate Programs

Graduate Programs

Undergraduate Accounting Courses.

Accounting

COURSE COURSE TITLE AND DESCRIPTION
ACCT212 FINANCIAL ACCOUNTING*^

CREDIT HOURS: 4

In this course you will study financial statements, including:
• How financial statements reflect business operations
• How to use financial statements for decision-making
• How financial statements may vary by industry
• How to use accounting and financial spreadsheet applications

PREREQUISITE(S): COMP100; and MATH114 or MATH116
ACCT301 ESSENTIALS OF ACCOUNTING*^

CREDIT HOURS: 4

This course focuses on basic principles of finance and managerial accounting. Students are introduced to:
• Accounting systems and financial statements
• Essential elements of cost and managerial accounting
• Capital investment analysis and other budgeting methods
• Financial decision-making and goals
This course is designed for students in technology-intensive programs.

PREREQUISITE(S): BUSN115 or CEIS100
ACCT303 INTERMEDIATE ACCOUNTING I*^

CREDIT HOURS: 3

This course expands on topics from the course ACCT219. It presents the topics within a conceptual framework. The framework is from generally accepted accounting principles. Topics covered include:
• Financial accounting functions and theory
• Recognition and measurement of assets

PREREQUISITE(S): ACCT212
ACCT304 INTERMEDIATE ACCOUNTING I*^

CREDIT HOURS: 4

This course expands on topics from the course ACCT212. It presents the topics within a conceptual framework. The framework is from generally accepted accounting principles. Topics covered include:
• Financial accounting functions and theory
• Recognition and measurement of assets

PREREQUISITE(S): ACCT212
ACCT305 INTERMEDIATE ACCOUNTING II*^

CREDIT HOURS: 4

This second course in intermediate accounting focuses on financial accounting. The course covers external reporting to the investing public for topics such as:
• Property
• Intangible assets
• Investments
• Current, long-term and contingent liabilities
• Leases

PREREQUISITE(S): ACCT304
ACCT306 INTERMEDIATE ACCOUNTING II*^

CREDIT HOURS: 3

This second course in intermediate accounting focuses on financial accounting. The course covers external reporting to the investing public for topics such as:
• Property
• Intangible assets
• Investments
• Current, long-term and contingent liabilities
• Leases

PREREQUISITE(S): ACCT303
ACCT312 INTERMEDIATE ACCOUNTING III*^

CREDIT HOURS: 4

This course continues topics covered in ACCT305. It covers:
• Income taxes, pensions and other post-retirement benefits
• Shareholders’ equity
• Share-based compensation and earnings per share
• Accounting changes and error correction
• Statement of cash flows

PREREQUISITE(S): ACCT305
ACCT313 INTERMEDIATE ACCOUNTING III*^

CREDIT HOURS: 3

This course continues topics covered in ACCT305. It covers:
• Income taxes, pensions and other post-retirement benefits
• Shareholders’ equity
• Share-based compensation and earnings per share
• Accounting changes and error correction
• Statement of cash flows

PREREQUISITE(S): ACCT306
ACCT326 FEDERAL TAX ACCOUNTING I*

CREDIT HOURS: 3

This course covers federal income tax concepts and their effect on individuals. Topics include:
• The history and background of taxes
• Gross income, exclusions, allowable deductions
• The basis for gain and loss on the disposition of property

PREREQUISITE(S): Corequisite: ACCT212
ACCT346 MANAGERIAL ACCOUNTING*^

CREDIT HOURS: 4

This course teaches you how to use accounting for business decision-making. Topics include:
• Standard cost systems, budgeting and break-even analysis
• The effect of state and federal taxes on decision-making
• How to use spreadsheet applications for analysis and problem-solving
• Accounting uses in different types of businesses

PREREQUISITE(S): ACCT212
ACCT360 MANAGERIAL ACCOUNTING*^

CREDIT HOURS: 3

This course introduces to use accounting information in business decision-making. Course topics include:
• Standard cost systems, budgeting, break-even analysis, relevant cost issues
• The effect of state and federal taxes on decision-making
• Use of spreadsheet applications to analyze and solve today's business challenges

PREREQUISITE(S): ACCT212
ACCT405 ADVANCED ACCOUNTING*^

CREDIT HOURS: 4

This course teaches financial accounting, such as:
• Consolidations and acquisitions
• Foreign currency transactions and financial statements
• Partnership accounting

PREREQUISITE(S): ACCT312
ACCT406 ADVANCED ACCOUNTING*^

CREDIT HOURS: 3

This course teaches financial accounting, such as:
• Consolidations and acquisitions
• Foreign currency transactions and financial statements
• Partnership accounting

PREREQUISITE(S): ACCT313
ACCT426 FEDERAL TAX ACCOUNTING II*

CREDIT HOURS: 3

This course teaches about special tax issues for:
• Corporations
• Partnerships
• S corporations
• Gift taxes
• Estates and trusts
You will research, analyze and solve corporate and partnership income tax issues. You will use a hands-on approach with tax forms, tax software, spreadsheets and more.

PREREQUISITE(S): ACCT326
ACCT429 FEDERAL INCOME TAXATION*^

CREDIT HOURS: 4

This course examines basic concepts of federal income taxation of individuals and businesses. This includes sole proprietorships, S corporations and limited partnerships. This course also teaches you to develop tax planning skills. Use tax planning and preparation software packages through a hands-on approach.
Topics include:
• Income inclusions and exclusions
• Property transactions
• Capital gains and losses
• Tax credits

PREREQUISITE(S): ACCT212
ACCT431 FEDERAL INCOME TAXATION*^

CREDIT HOURS: 3

This course examines basic concepts of federal income taxation of individuals and businesses. This includes sole proprietorships, S corporations and limited partnerships. This course also teaches you to develop tax planning skills. Use tax planning and preparation software packages through a hands-on approach.
Topics include:
• Income inclusions and exclusions
• Property transactions
• Capital gains and losses
• Tax credits

PREREQUISITE(S): ACCT212
ACCT434 ADVANCED COST MANAGEMENT*^

CREDIT HOURS: 4

Learn to present financial information to management as part of the decision-making process. Topics include:
• Resource planning
• Cost estimating
• Budgeting and cost control
• Activity-based pricing strategies and profitability exercises
• Life cycle costing and just-in-time (JIT) costing
• Developing spreadsheet and presentation software skills

PREREQUISITE(S): ACCT346
ACCT436 ADVANCED COST MANAGEMENT*^

CREDIT HOURS: 3

Learn to present financial information to management as part of the decision-making process. Topics include:
• Resource planning
• Cost estimating
• Budgeting and cost control.
• Activity-based pricing strategies and profitability exercises
• Life cycle costing and just-in-time (JIT) costing
• Developing spreadsheet and presentation software skills

PREREQUISITE(S): ACCT360
ACCT439 PROFESSIONAL ETHICS FOR ACCOUNTANTS*

CREDIT HOURS: 3

This course provides a framework for decision-making in the accounting profession. Real-world case studies are part of course material. Topics include:
• Ethics, integrity and independence
• Social responsibility
• Legal and regulatory requirements
• Professional codes of conduct
• State, national and international ethics and legality

PREREQUISITE(S): ACCT312 or ACCT313
ACCT440 ACCOUNTING RESEARCH*

CREDIT HOURS: 3

This course teaches critical research skills for the accounting profession. You will learn using real-world case studies. This course includes completing a written research report which will   include all accounting research findings and recommendations.

PREREQUISITE(S): ACCT312 or ACCT313; and ENGL216
ACCT444 AUDITING*^

CREDIT HOURS: 4

Learn to certify corporate financial statements. This course covers the principles, practices and procedures used to certify. You will learn hands-on experience with computerized accounting systems. Topics include:
• Audit reports
• The corporate internal auditor’s function
• The interaction between outside auditors and a client company’s accounting staff

PREREQUISITE(S): ACCT312
ACCT446 AUDITING*^

CREDIT HOURS: 3

Learn to certify corporate financial statements. This course covers the principles, practices and procedures used to certify. You will learn hands-on experience with computerized accounting systems. Topics include:
• Audit reports
• The corporate internal auditor’s function
• The interaction between outside auditors and a client company’s accounting staff

PREREQUISITE(S): ACCT313
ACCT451 ACCOUNTING INFORMATION SYSTEMS WITH LAB*^

CREDIT HOURS: 4

This course analyzes the technologies of an integrated and automated accounting system. This includes how to design, install, operate and manage the system. Topics include:
• The general ledger, the subsidiary ledgers and the transaction process cycle
• Application controls, security requirements and integration with other business systems

PREREQUISITE(S): ACCT312
ACCT454 ACCOUNTING INFORMATION SYSTEMS WITH LAB*^

CREDIT HOURS: 3

This course analyzes the technologies of an integrated and automated accounting system. This includes how to design, install, operate and manage the system. Topics include:
• The general ledger, the subsidiary ledgers and the transaction process cycle
• Application controls, security requirements and integration with other business systems

PREREQUISITE(S): ACCT313
ACCT461 ACCOUNTING SENIOR PROJECT

CREDIT HOURS: 3

In this course, you will apply accounting concepts to a real-world accounting problem. You will apply accounting theory, legality and ethics. You will present your case analysis in an individual essay.

PREREQUISITE(S): Successful completion of 89 semester credit hours and ACCT444 and enrollment in the BSAC program and permission from the appropriate academic administrator

Graduate Accounting Courses.

Accounting

COURSE COURSE TITLE AND DESCRIPTION
ACCT500 ESSENTIALS IN ACCOUNTING, FINANCE AND ECONOMICS

CREDIT HOURS: 3

This course introduces accounting, finance and economic concepts.
• Accounting topics cover financial statements, transaction analysis and the accounting cycle.
• Finance topics include the role of the finance manager, time value of money (TVM) and financial statements.
• Economics topics include scarcity and systems, supply and demand, maximizing profits and macroeconomics.

PREREQUISITE(S): None
ACCT503 FINANCIAL ACCOUNTING: MANAGERIAL USE AND ANALYSIS

CREDIT HOURS: 3

This course focuses on core accounting concepts. You can use the tools used to create financial statements. You can learn to communicate an organization’s financial health. And you will study financial statements used for management, decision-making and reporting purposes.

PREREQUISITE(S): ACCT500
ACCT504 ACCOUNTING AND FINANCE: MANAGERIAL USE AND ANALYSIS

CREDIT HOURS: 3

This course introduces accounting and finance concepts. It also introduces tools that summarize the accounting of business transactions into statements. You will use these tools to diagnose and document an organization’s fiscal health. And you will examine financial statements for management, decision-making and reporting.

PREREQUISITE(S): None
ACCT505 MANAGERIAL ACCOUNTING

CREDIT HOURS: 3

This course focuses on developing and interpreting accounting information. And then you will apply that information for managerial decision-making. The tasks include:
• Cost analysis
• Operational and capital budgeting
• Performance measurement

PREREQUISITE(S): ACCT503 or ACCT504
ACCT525 CURRENT ISSUES IN ACCOUNTING

CREDIT HOURS: 3

This course addresses current issues in the field of accounting. Topics include:
• Ethics
• Synthesizing accounting and financial reporting methods
• Recent accounting pronouncements and their effect on various entities
• Current issues addressed by the Federal Accounting Standards Advisory Board (FASAB), the Securities and Exchange Commission (SEC) and International Financial Reporting Standards (IFRS)

PREREQUISITE(S): ACCT503 or ACCT504 or permission from the appropriate academic administrator
ACCT530 ACCOUNTING ETHICS AND RELATED REGULATORY ISSUES

CREDIT HOURS: 3

This course examines core values in the accounting profession. You will learn from real-world case studies. Also considered are state, national and international regulations. Topics include:
• Ethics and integrity
• Objectivity and independence
• Processes for ethical decision-making
• Professional responsibility
• Legal requirements and codes of conduct

PREREQUISITE(S): ACCT505
ACCT540 PROFESSIONAL RESEARCH FOR ACCOUNTANTS

CREDIT HOURS: 3

This course examines the research skills that are critical in the accounting profession. You will prepare a written report of research and findings. And you will present your recommendations. As part of your accounting research, you will:
• Identify research problems and authoritative sources
• Develop search criteria
• Gather and interpret data
• Form conclusions for a real-world case study in the areas of financial accounting, tax and audit

PREREQUISITE(S): ACCT505
ACCT550 INTERMEDIATE ACCOUNTING I

CREDIT HOURS: 3

This course deals with financial accounting practice and theory, including:
• Generally accepted accounting principles (GAAP)
• Accounting information systems
• Financial statement reporting and disclosures
• The time value of money
• Cash controls, accounting and reporting for cash, receivables and inventories
• Long-term assets

PREREQUISITE(S): ACCT505
ACCT551 INTERMEDIATE ACCOUNTING II

CREDIT HOURS: 3

Intermediate Accounting II builds on the previous course, ACCT550 (Intermediate Accounting I), to include:
• Investments
• Intangible assets
• Current and long-term liabilities
• Stockholders’ equity
• Contributed capital and retained earnings
• Dilutive securities
• Earnings per share

PREREQUISITE(S): ACCT550
ACCT552 COST ACCOUNTING

CREDIT HOURS: 3

This course teaches measurement and control of business production activities. It also covers the improvement of corporate profitability through cost management. Topics include:
• Job order and process cost systems
• Flexible budgets and standard costs
• Overhead applications
• Variance analysis, pricing decisions; and performance measurements and rewards

PREREQUISITE(S): ACCT505
ACCT553 FEDERAL TAXES AND MANAGEMENT DECISIONS

CREDIT HOURS: 3

This course teaches the important tax consequences of common business transactions. It covers how very different tax liabilities can result from nearly identical economic events. It emphasizes practical results rather than technical compliance requirements to achieve results.

PREREQUISITE(S): ACCT505
ACCT555 EXTERNAL AUDITING

CREDIT HOURS: 3

External auditing deals with principles, and practices used by accountants for certification of financial statements. This includes:
• External audit services
• Auditor and management responsibilities
• Professional standards of external auditors
• Evidence and procedures used by external auditors
• Audit reports

PREREQUISITE(S): ACCT505
ACCT556 BUDGETING

CREDIT HOURS: 3

Budgeting teaches the goals, technical procedures and effects of budgeting. The course provides a comprehensive approach to budgeting. This includes:
• Preparing the many schedules that compose a master budget
• Managerial issues affected by the profit planning and control process

PREREQUISITE(S): ACCT505
ACCT557 INTERMEDIATE ACCOUNTING III

CREDIT HOURS: 3

Intermediate Accounting III builds on ACCT551 to include:
• Revenue recognition
• Accounting for income taxes
• Pensions and post- retirement benefits
• Leases
• Accounting changes and error analysis
• Statement of cash flows
• Disclosure issues

PREREQUISITE(S): ACCT551
ACCT559 ADVANCED FINANCIAL ACCOUNTING AND REPORTING ISSUES

CREDIT HOURS: 3

This course covers financial accounting practice and theory in relation to:
• Consolidations
• Foreign currency transactions and financial statements
• Partnership accounting, including formation, maintenance, reorganization and liquidation

PREREQUISITE(S): ACCT505
ACCT560 ADVANCED STUDIES IN FEDERAL TAXES AND MANAGEMENT DECISIONS

CREDIT HOURS: 3

This course expands on tax topics for non-tax accounting and financial professionals. It further examines the complexity of corporate and partnership taxation. It also introduces estates and gifts, fiduciary accounting, tax-exempt entities, and qualified and non-qualified plans.

PREREQUISITE(S): ACCT553
ACCT562 AUDITING: AN OPERATIONAL AND INTERNAL PERSPECTIVE INCLUDING FRAUD EXAMINATION

CREDIT HOURS: 3

This course examines why organizations need monitoring control systems. It is a comprehensive examination of the audit process. You will learn the criteria for the causes, effects and conditions for various types of audits. These include operational, performance and fraud audits. Topics include:
• Standards, objectives and procedures involved in reviewing the reliability and integrity of information
• Compliance with policies, procedures, laws and regulations (including the Sarbanes-Oxley Act of 2002)
• Safeguarding assets
• Appraising efficient use of resources
• Reviewing established objectives and goals (including accounting ethics) for operations and programs

PREREQUISITE(S): ACCT505
ACCT563 ADVANCED MANAGERIAL ACCOUNTING ISSUES

CREDIT HOURS: 3

This course focuses on problem-solving skills used in planning and controlling organizations. Managerial tools explored include:
• Target and activity-based costing
• Activity-based management
• Strategy and management accounting
• Measuring and managing quality costs and capacity
• Emerging accounting issues

PREREQUISITE(S): ACCT505
ACCT564 INTERNATIONAL ACCOUNTING AND MULTINATIONAL ENTERPRISES

CREDIT HOURS: 3

In this course, you will study topics in the context of multinational enterprises. The topics are:
• Accounting for foreign currency transactions
• Translation of foreign financial statements
• Transfer pricing
• Comparative accounting standards
• Taxation
• Multinational systems and control

PREREQUISITE(S): ACCT505
ACCT567 GOVERNMENTAL AND NOT-FOR-PROFIT ACCOUNTING

CREDIT HOURS: 3

This course introduces accounting for managers of government organizations and nonprofits. Topics include:
• Transaction analysis
• Financial statement analysis and interpretation
• Compliance issues
• Operational and cash budgeting
• Standards such as those from the Governmental Accounting Standards Board (GASB) and the Federal Accounting Standards Advisory Board (FASAB)

PREREQUISITE(S): ACCT503 or ACCT504 or permission from the appropriate academic administrator
ACCT571 ACCOUNTING INFORMATION SYSTEMS

CREDIT HOURS: 3

This course addresses computerized accounting information systems. The course also prepares you for the Certified Fraud Examiner (CFE) credential. Topics include:
• Reporting objectives and management needs
• Transaction trails and documentation
• Security and internal controls
• Integration of accounting systems with other software
• Systems analysis techniques

PREREQUISITE(S): ACCT503 or ACCT504
ACCT573 ACCOUNTING FRAUD CRIMINOLOGY AND ETHICS

CREDIT HOURS: 3

This course examines the nature of occupational fraud. It demonstrates how it is committed. You can learn actions to detect it and procedures to deter it. Topics include how allegations of fraud should be investigated to meet the requirements of civil or criminal courts. Also examined are ethics and governance in business as fraud-prevention tools. The course prepares you to earn the Certified Fraud Examiner (CFE) credential. You will learn tools and techniques for gathering evidence during fraud examinations.

PREREQUISITE(S): ACCT503 or ACCT504
ACCT574 FORENSIC ACCOUNTING: ETHICS AND THE LEGAL ENVIRONMENT

CREDIT HOURS: 3

This course focuses on conducting fraud examinations. It includes the procedures used in forensic accounting examinations. It also includes the reasons behind using these procedures. You can learn how allegations of fraud should be investigated to meet the requirements of civil or criminal courts. Also covered are detection, investigation and prevention of specific types of fraud.

This course prepares you to earn the Certified Fraud Examiner (CFE) credential. You will examine criminology and ethics.

PREREQUISITE(S): ACCT503 or ACCT504
ACCT591 CPA EXAM PREPARATION: AUDITING AND ATTESTATION

CREDIT HOURS: 2

This course covers auditing procedures and standards generally accepted in the United States (GAAS) and other standards related to attestation engagements. The auditing and attestation section of the CPA exam tests knowledge in the context of five broad engagement tasks. The course is two semester-credit hours. It is graded on a satisfactory/unsatisfactory basis.

PREREQUISITE(S): ACCT551
ACCT592 CPA EXAM PREPARATION: BUSINESS ENVIRONMENT AND CONCEPTS

CREDIT HOURS: 2

This course prepares you to pass the business environment and concepts section of the CPA exam. It focuses on:
• Business structure
• Economics essential to an entity’s operation
• Business and industry
• Financial management
• Information technology
• Planning and measurement
You can learn the underlying business reasons for – and accounting implications of – transactions. You can apply that knowledge in financial statement audit and attestation engagements. And you may perform other functions affecting the public interest. The course is two semester-credit hours. It is graded on a satisfactory/unsatisfactory basis.

PREREQUISITE(S): ACCT551
ACCT593 CPA EXAM PREPARATION: FINANCIAL ACCOUNTING AND REPORTING

CREDIT HOURS: 3

This course prepares you to pass the financial accounting and reporting section of the CPA exam. It covers accounting principles generally accepted in the United States (GAAP) that affect business enterprises, non-profits and government entities. The course is graded on a satisfactory/unsatisfactory basis.

PREREQUISITE(S): ACCT551
ACCT594 CPA EXAM PREPARATION: REGULATION

CREDIT HOURS: 2

This course prepares you to pass the regulation section of the CPA exam. Topics include federal taxation, ethics, professional and legal responsibilities, and business law. You will study the legal implications of business transactions as they relate to accounting and auditing. And, the course teaches federal and widely-adopted uniform state laws. This includes the principles and procedures for federal income, estate and gift taxation. The course is two semester-credit hours. It is graded on a satisfactory/unsatisfactory basis.

PREREQUISITE(S): ACCT551
ACCT601 ACCOUNTING CAPSTONE

CREDIT HOURS: 3

This is a final course in the Master's of Science in Accounting (MSAC) program. It integrates knowledge and skills learned throughout the program. You will apply what you have learned to challenges faced by accountants. This includes balancing the needs of customers, shareholders, employees and stakeholders. And you will be considering ethical and legal ramifications.

PREREQUISITE(S): Successful completion of all other program core and MSAC focus courses, and permission from the appropriate academic administrator
ACCT605 MAFM CAPSTONE

CREDIT HOURS: 3

This is the final course for Master's of Financial Management (MAFM) students. It provides an opportunity to integrate knowledge and skills learned throughout the program. It is the last course other than the exam-preparation courses. You will integrate strategic planning, critical thinking and communication skills. You will apply these skills to treasury and accounting functions, using the perspective of a CFO.

PREREQUISITE(S): Successful completion of all other required MAFM program courses (except exam-preparation courses) and permission from the appropriate academic administrator

Additional Online Courses


*Courses marked with an asterisk (*) require successful completion of required math and English transitional studies courses. Required transitional studies coursework may affect program length and cost.
^Courses marked with a caret (^) are licensed in New Jersey; students whose enrolled location is in New Jersey may enroll in these courses in the onsite, online and blended modalities.
+Courses marked with a plus sign (+) are available as honors courses (restrictions apply).
Note: To enroll in a course with a corequisite, students must have either successfully completed the corequisite course during a prior session or concurrently enroll in the corequisite course.