Thematic Sequences

Accountancy Thematic Sequence

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Thematic Sequence ACC 1: A Language of Accounting

Develops in non-business majors an ability to read and understand general-purpose external financial statements and internal managerial accounting reports for businesses and not-for-profit organizations. As such financial data are widely disseminated across all contexts in our society, knowledge of the language of accounting is useful in a professional career and personal life. The focus is on using and interpreting, rather than preparing, financial statements and internal accounting reports.

All of these: ACC 221 Introduction to Financial Accounting (3)
ACC 222 Introduction to Managerial Accounting (3)
ACC 225 The Accounting Process (1)
ACC 468 Accounting for Governmental Organizations (2)
ACC 469 Accounting for Non-Governmental Not-For-Profit Organizations (1)

Frequency of offerings: Most courses will be offered every semester and summer session. ACC 225 will not be offered after Fall 2006, so students who took ACC 221 prior to Fall 2006 must complete ACC 225 by the end of Fall Semester 2006. For students taking ACC221 in Fall 2006 or later, ACC 225 will no longer be required.

Availability: Not open to business majors.

Thematic Sequence ACC 2: Financial Accounting and Reporting

Develops in non-business majors an ability to read and understand general-purpose financial statements of businesses, ranging from large publicly-traded corporations to small privately-held companies. As such financial information is widely disseminated across all contexts in our society, an understanding of financial statements is useful in a professional career and personal life. The sequence progresses from an introductory level, which focuses on using and interpreting financial statements, through intermediate and advanced levels, which examine the impact of more complex transactions and events on financial statements.

All of these: ACC 221  Introduction to Financial Accounting (3)
ACC 225  The Accounting Process (1)
ACC 321  Intermediate Financial Accounting (3)
ACC 422  Financial Accounting Research (3)

Frequency of offerings: Most courses will be offered every semester and summer session. ACC 225 will not be offered after Fall 2006, so students who took ACC 221 prior to Fall 2006 must complete ACC 225 by the end of Fall Semester 2006. For students taking ACC221 in Fall 2006 or later, ACC 225 will no longer be required.

Availability: Not open to business majors.

Visit Miami's Thematic Sequences website for complete information about all Thematic Sequences offered at Miami and the Farmer School of Business.

Last modified on 10/12/11 | Content maintained by Accountancy Department