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A more intensive study of basic accounting theory and principles learned in ACCT 2010. Topics include a conceptual framework of accounting, net income concepts, financial statements, present value applications, revenue recognition, current assets, plant assets, and intangible assets.

Prerequisite(s): ACCT 2020, ECON 2200, and ECON 2220, with a grade of 'C' (2.0) or better in each course and a 2.5 GPA. ENGL 1160 with a grade of 'C' (2.0) or better or concurrent enrollment in ENGL 1160.

Accounting Concentration

complete a total of 24 credit hours, including 21 credit hours in required accounting courses and 3 credit hours in concentration electives, earn a minimum GPA of 2.50 overall, and earn a minimum GPA of 2.50 in all upper-division accounting courses successfully completed at UNO (excluding ACCT 3000 , ACCT 4500 , and  ACCT 4510 ).