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ACCT 320: Cost
3.00 Credits
University of Louisiana-Monroe
Basic concepts and procedures involved in accounting for raw materials, direct labor, and manufacturing overhead in job order, process, and standard cost accounting systems. Prerequisites: minimum grades of "C" in 212 and 213;junior standing. F, Sp, Sum
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ACCT 320 - Cost
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ACCT 321: Advanced Cost
3.00 Credits
University of Louisiana-Monroe
Analysis and use of cost data as an aid to operational control and profit planning. Prerequisite: Minimum grade of "C" in 320.
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ACCT 321 - Advanced Cost
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ACCT 330: Income Tax
3.00 Credits
University of Louisiana-Monroe
The Federal Income Tax Law; preparation of returns for individual taxpayers. Prerequisites: minimum grades of "C" in 212 and 213; junior standing. F, Sp
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ACCT 330 - Income Tax
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ACCT 391: Financial
3.00 Credits
University of Louisiana-Monroe
Introductory course in financial accounting intended for graduate students having no previous credit in accounting courses. Prerequisite: Open only to those who have not received credit in Accounting 212 and 213.
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ACCT 391 - Financial
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ACCT 410: International And Advanced Accounting Topics
3.00 Credits
University of Louisiana-Monroe
Topics include international GAAP; foreign currency transactions and translations; consolidations; and other advanced accounting issues. Prerequisite: Minimum grade of "C" in 311. F,Sp
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ACCT 410 - International And Advanced Accounting Topics
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ACCT 411: Advanced II
3.00 Credits
University of Louisiana-Monroe
Various advanced accounting topics including partnerships, governmental, and consignments. Prerequisite: Minimum grade of "C" in 311.
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ACCT 411 - Advanced II
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ACCT 420: Auditing
3.00 Credits
University of Louisiana-Monroe
Auditing theory and procedures. Prerequisites: Minimum grades of "C" in 308 and 310. F, Sp
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ACCT 420 - Auditing
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ACCT 421: Advanced Auditing
3.00 Credits
University of Louisiana-Monroe
Auditing procedures and practices with special emphasis on the CPA examination. Prerequisite: Minimum grade of "C" in 420 or permission of department head.
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ACCT 421 - Advanced Auditing
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ACCT 430: Theory
3.00 Credits
University of Louisiana-Monroe
Accounting principles and procedures and the theoretical framework on which they rest; selected specialized topics; emphasis on publications of the AICPA and AAA. Prerequisite: Minimum grade of "C" in 311 or permission ofdepartment head.
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ACCT 431: Advanced Income Tax
3.00 Credits
University of Louisiana-Monroe
Income tax applicable to partnerships and corporations; various other taxes; research of tax problems. Prerequisite: Minimum grade of "C" in 330 or permissionof department head. Sp
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ACCT 431 - Advanced Income Tax
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