College of Business, Academic Advising Title Bar
Images of various students.
Recommended Order of Courses
ACCOUNTING

Sophomore Year

  • ACCT 201: Principles of Financial Accounting. Ideally, students will have completed their MATH courses prior to enrolling in this course. Offered every quarter.
  • ACCT 202: Principles of Managerial Accounting. Prerequisite is ACCT 201. This course is a prerequisite to the Intermediate Accounting series and should be completed in the sophomore year. Offered every quarter.

Junior Year

  • ACCT 303: Intermediate Accounting. Prerequisite is ACCT 202. This course is offered in the fall and spring quarters. Ideally, a student should complete this course in the fall quarter.
  • ACCT 304: Intermediate Accounting. Prerequisite is ACCT 303. This course is offered in the winter and fall quarters. Ideally, a student should complete this course in the winter quarter.
  • ACCT 305: Intermediate Accounting. Prerequisite is ACCT 304. This course is offered in the spring and winter quarters. Ideally, a student should complete this course in the spring quarter. Failure to complete the Intermediate Accounting series (ACCT 303, 304, and 305) in the junior year may delay a student's graduation.
  • ACCT 307: Income Tax. Prerequisite is ACCT 201. This course is offered in the winter and summer quarters.

Senior Year

  • ACCT 308: Managerial Cost Accounting. Prerequisite is ACCT 202 & QA 233. This course is offered in the fall and spring quarters. Ideally, a student should take this course in the fall quarter of the senior year.
  • ACCT 413: Auditing. Prerequisites are ACCT 304 and credit for or registration in ACCT 308. This course is offered in the winter and summer quarters. Ideally, a student should take this course in the winter quarter and after all other Accounting courses have been completed.
  • ACCT Elective

Electives

  • ACCT 401: Internship in Accounting. Students are encouraged to pursue relevant work experience through enrollment in an internship course. Internship courses in the College of Business may be used for a Business Elective. Currently, the State Board of CPAs (Louisiana) allows internship credit to count toward the 150-hour requirement for the CPA exam, but the internship credit does not apply toward meeting the required accounting hours.
  • ACCT 406: Advanced Income Tax. Prerequisite is ACCT 307. This course is offered in the winter quarter.
  • ACCT 412: Municipal and Government Accounting. Prerequisite is ACCT 303. This course is offered in the spring quarter.
  • ACCT 414: Advanced Accounting. Prerequisite is ACCT 305. This course is offered in the fall quarter.
  • BLAW 410: Business Law for Accountants. This course is offered in the fall quarter only. Although this course is not an Accounting elective, it is recommended for students who intend to take the CPA exam.