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ACG 4651: Auditing
3.00 Credits
University of North Florida
Prerequisite: ACG 3113 and ACG 4401 with "C" or better. This course includes an examination of the external auditor's professional responsibilities and functions in today's international marketplace. This course addresses audit planning, internal control evaluation, substantive testing, and report generation in detail.
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ACG 4671: Internal Auditing
3.00 Credits
University of North Florida
Prerequisite: ACG 3113 and ACG 4401 with "C" or better. This course is an examination of corporate governance perspectives, managing risk, and internal controls. It examines the internal auditor's role in evaluating and improving the effectiveness of risk management, control, and governance processes. Particular emphasis is placed on the professional standards of internal auditing, audit approaches, managing the internal audit, and planning, performing, and reporting audit work.
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ACG 4682: Forensic Accounting
3.00 Credits
University of North Florida
Prerequisite: ACG 4401 With "C" or better . This course is an examination of the tools and techniques utilized in the investigation of financial fraud. Particular emphasis is placed upon fraudulent financial reporting, litigation support, cybercrime, business valuation, and disaster recovery and reconstruction.
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ACG 4863: Accounting and Management Control in the Film Industry
3.00 Credits
University of North Florida
Prerequisite: ACG 3103 This course is an exploration of accounting and management control systems for highly creative activities, using the film industry as a model. There is a particular emphasis on the preparation and analysis of film budgets.
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ACG 4901: Directed Independent Study in Accounting
1.00 - 3.00 Credits
University of North Florida
Prerequisite: ACG 3103 with "C" or better and a UNF GPA of 3.00 or above. Special studies undertaken independently by students under the supervision of an accounting department faculty member. Student must have the faculty supervisor and Department Chairperson's approval of a special study prior to enrollment. May be repeated with change of content up to a maximum of 6 credits.
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ACG 4941: Accounting Internship
1.00 - 3.00 Credits
University of North Florida
Prerequisite: ACG 3103 with "C" or better and a UNF GPA of 3.00 or above. Significant accounting work experience with a cooperating accounting business, governmental or civic organization. Credit depends upon length of internship. Prior approval of advisor and department chair is required. Grading is on a pass/fail basis.
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ACG 4956: Study Abroad in Accounting
1.00 - 9.00 Credits
University of North Florida
Prerequisite: Permission of the instructor. Students will study a country's business practices, with a particular emphasis on accounting. During this course, the student will: understand the culture, geography, history, and politics of the country; travel to the country; study the difference between business in the U.S. and business in that country; and learn about the current issues facing that nation. The course will have three phases: pre-trip preparation and orientation, foreign travel, and post-trip work. May be repeated up to 9 credits.
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ACG 6305: Management Accounting
3.00 Credits
University of North Florida
Prerequisite: FIN 5405 or equivalent with "C" or better. A study of the basic cost flows through an organization; the accounting systems that are used to capture the cost data and the managerial uses of the cost data in routine and non-routine decision-making situations. This course may not be used to satisfy CPA requirements in Florida and should not be taken by M.B.A. students who were undergraduate accounting majors.
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ACG 6309: Advanced Managerial Accounting Theory
3.00 Credits
University of North Florida
Prerequisite: ACG 4361 with a "C" or better or ACG 6305 with a "C" or better. An examination of the development of managerial accounting, and contemporary managerial accounting issues with emphasis upon the underlying theories and objectives of managerial accounting as it relates to the management decision process. Recommended for MBA students who were undergraduate accounting majors.
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ACG 6405: Advanced Accounting Information Systems
3.00 Credits
University of North Florida
Prerequisite: ACG 4401 or equivalent with "C" or better. This course presents objective user analysis of information systems and their role in providing accounting information for planning, operations control, and managerial/financial control. In this course, emphasis is placed on developing a conceptual framework for applying information technology to the functional areas of business.
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