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ACCT 402: Advanced Cost Accounting
3.00 Credits
Grambling State University
Studies the concepts, principles, and procedures relative to control of costs, variance analysis, capital budgeting, differential cost and revenue analysis, and ethical decision making with emphasis on the dynamic manufacturing environment. Prerequisite: ACCT 305.
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ACCT 404: Governmental Accounting
3.00 Credits
Grambling State University
Studies the concepts, principles, and procedures unique to accounting for activities of governmental entities.Prerequisite: ACCT 311.
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ACCT 405: Advanced Accounting I
3.00 Credits
Grambling State University
Provides an overview of the concepts, principles, and procedures unique to accounting for governmental entities, combinations, consolidations, foreign currency transactions, and foreign currency translation. Prerequisite: ACCT 312.
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ACCT 406: Advanced Accounting II
3.00 Credits
Grambling State University
Provides an overview of the concepts, principles, and procedures unique to interim financial reporting and accounting for partnerships, notfor- profit organizations, estates, and trusts. Prerequisite: ACCT 312.
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ACCT 407: Forensic Accounting
3.00 Credits
Grambling State University
Studies the application of accounting and financial knowledge to issues relating to financial fraud in the context of compliance with regulatory and criminal statutes. Prerequisite: ACCT 311.
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ACCT 408: Contemporary Issues
3.00 Credits
Grambling State University
Provides an in-depth analysis of the theory and practice related to current developing and/or controversial areas in the field of accounting. Prerequisite: ACCT 311.
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ACCT 418: Internal Auditing
3.00 Credits
Grambling State University
Examines the concepts, philosophy, and environment of internal auditing including principles, standards, professional ethics, techniques, and reporting practices. Prerequisite: ACCT 311.
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ACCT 430: Independent Study
3.00 Credits
Grambling State University
Provides an in-depth investigation of a selected accounting issue under the supervision of a designated faculty member. Requires senior status and prior approval of the faculty supervisor and the head of the department. Prerequisite: ACCT 312.
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ACCT 435: Cooperative Experience
3.00 Credits
Grambling State University
Provides credit for supervised on-the-job accounting experience. A participating student must secure his/her own cooperative position and obtain approval from the before registering for the course. The course may not be repeated for credit, requires a minimum cumulative GPA of 2.5, and cannot be used to satisfy the accounting elective requirement. Prerequisite: ACCT 202
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AET 401: Automotive Electrical Systems
2.00 Credits
Grambling State University
An analysis of the ignition, starting, charging, air condi- tioning, radio, horn and door lock systems. Emphasis on electrical principles, components and their construction, operation, maintenance and servicing.
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