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    ACCT 2310 Principles of Accounting I Prerequisite: 70% score on Information Technology Qualifying Exam and MATH 1302. (ACTS Course Number ACCT 2013) ACCT 3311 Intermediate Financial Accounting I Prerequisites: ACCT 2310 and ACCT 2330, each with a grade of C or greater; MATH 1302; 70% score on Information Technology Qualifying Exam Conceptual and historical framework underlying contemporary accounting and financial reporting; form and content of financial statements; revenue recognition; present value mathematics in accounting; measuring and reporting for cash and receivables; inventories; property, plant, and equipment. ACCT 3312 Intermediate Financial Accounting II Prerequisite: ACCT 2310, ACCT 2330, and ACCT 3311, each with a grade of C or greater. Measuring and reporting, current liabilities and contingencies, long-term liabilities, stockholders equity, income taxes, pensions, leases, cash flows, and special revenue recognition situations. ACCT 3321 Federal Taxation I Prerequisite: ACCT 2310 and ACCT 2330 with C or greater or consent of the instructor.

    Introduction to the field of accounting, fundamentals of financial accounting, recording, summarizing, and reporting cycle. Introduction to federal income taxation, with emphasis on personal business and investment income and deductions, property transactions, and other topics related to taxation of individuals. ACCT 3330 Intermediate Cost and Managerial Accounting I Prerequisites: ACCT 2310, ACCT 2330, and ECON 3355, each with a grade of C or greater; MATH 1302; 70% score on Information Technology Qualifying Exam.

    To find classes being offered for the upcoming semester, use the UALR Class Search.

    Graduate courses are found within the Graduate Catalog, Clinton School of Public Service Website, and the Law School Website.

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