Dec 05, 2023  
2021-22 Catalog 
2021-22 Catalog [ARCHIVED CATALOG]

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ACCT 380 - Environmental Accounting

5 CR

The course covers utilization of advanced accounting topics with a focus on measurement of environmental costs and benefits in the decision making process and evaluation techniques of natural resources, taxation and the profession’s role in environmental issues.

Prerequisite(s): ACCT 360  and ACCT 351 .

Course Outcomes
  • Examine the impact of the environment on financial statements.
  • Prescribe the best accounting practices for adoption, establishment and implementation of an environmental policy.
  • Develop and perform an environmental audit.
  • Account and control for the costs of waste, packaging and recycling. 
  • Appraise the environmental sustainability of an organization’s practices.
  • Evaluate the external social audits.

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