The Junior Block

The Department of Accounting recommends that these six 300-level courses be taken in the following sequence:

*Quarter*	*Course*	*Title*
First	ACCT 341	Intermediate Accounting I
	ACCT 321	Accounting Information Systems
Second	ACCT 342	Intermediate Accounting II
	ACCT 375	Income Tax I
Third	ACCT 343	Intermediate Accounting Theory
	ACCT 331	Cost Management

While many students take 341, 342, and 343 in order, the Junior Block format provides students with a plan for completing these courses in a sequential manner that is most beneficial to students.

· The department offers all of the 300-level required courses during each quarter of the regular academic year. Regular sections of these courses are available to all accounting majors.

· An additional section of each of these six courses is arranged in a block (the “Junior Block”) that spans the academic year to accommodate students who begin their junior year during the Fall Quarter.

*Quarter*	*Course*	*Title*
Fall	ACCT 341	Intermediate Accounting I
	ACCT 321	Accounting Information Systems
Winter	ACCT 342	Intermediate Accounting II
	ACCT 375	Income Tax I
Spring	ACCT 343	Intermediate Accounting Theory
	ACCT 331	Cost Management

The block provides the following advantages to both students and faculty:

- Coordinated courses offered during the academic year.

- A rational and efficient organization of 300-level courses.

- Potential for ongoing study groups.

If you are starting in the Winter or Spring Quarter: You may start your Junior Block courses (ACCT 321 and ACCT 341) in either the Winter or Spring Quarter, since the Junior Block courses are offered each quarter of the regular academic year.

If you are starting in the Summer Quarter: You can always shadow this schedule as closely as possible with the courses that are offered in the Summer.

You can still take the courses in a different order if you wish – all 300-level courses are offered every quarter of the regular academic year – but we really recommend the Junior Block order!