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  • ACCT 397: Special Studies in ACCT

    1.00 Credits
    Ferris State University

    College: College of Business Department: Account, Finance, Info Systems Credit Hours: 1 This special studies course has been designed to allow students to work closely with a faculty member to pursue a topic of specialized interest. Topics for study and project requirements will be negotiated jointly between the faculty member and the student. Typically Offered Fall, Spring, Summer
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  • ACCT 410: Advanced Financial Accounting

    1.00 Credits
    Ferris State University

    College: College of Business Department: Account, Finance, Info Systems Credit Hours: 3 This course has a lecture with 3 hours. Expands a student's exposure to financial accounting concepts and GAAP procedures. Topics include: dilutive securities, revenue recognition, accounting changes, statement interpretation, interim reporting, partnerships, insolvency, segment reporting and S. E. C. Requires: ACCT 312 Typically Offered Fall Only
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  • ACCT 412: Advanced Financial Accounting

    2.00 Credits
    Ferris State University

    College: College of Business Department: Account, Finance, Info Systems Credit Hours: 3 This course has a lecture with 3 hours. A continuation of ACCT 410. Estates and trusts, foreign currency, business combinations, consolidated statements, and intercompany transactions. Requires: ACCT 312 Typically Offered Fall, Spring
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  • ACCT 414: Financial Accounting Theory

    3.00 Credits
    Ferris State University

    College: College of Business Department: Account, Finance, Info Systems Credit Hours: 3 This course has a lecture with 3 hours. A study of the background and present state of accounting theory with an emphasis on recent accounting pronouncements. The course considers the history and development of accounting principles with an intensive study of theoretical problems related to the determination of income and the presentation of financial position. Requires: ACCT 312 Typically Offered Fall Only
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  • ACCT 431: Accounting Systems & Controls

    1.00 Credits
    Ferris State University

    College: College of Business Department: Account, Finance, Info Systems Credit Hours: 3 This course has a lecture with 3 hours. The design and installation of accounting information systems and controls. Combines internal controls, financial reporting and flow charts of financial information with manual, mechanical, and electronic data processing techniques. The integration of financial and cost data into the information system and its relation to internal control is the objective of the course. Requires: ACCT 312 Typically Offered Fall Only
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  • ACCT 441: Auditing

    1.00 Credits
    Ferris State University

    College: College of Business Department: Account, Finance, Info Systems Credit Hours: 3 This course has a lecture with 3 hours. Generally accepted auditing standards, audit procedures and programs, internal control, statistical sampling, proper work paper techniques, AICPA industry audit guides, SEC releases, ethics and legal liabilities of the auditor and other specialized problems of the attest function. Requires: ACCT 431 Typically Offered Fall, Spring
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  • ACCT 450: Federal Income Tax/Corporate

    3.00 Credits
    Ferris State University

    College: College of Business Department: Account, Finance, Info Systems Credit Hours: 3 This course has a lecture with 3 hours. Continuing the federal income tax sequence, the course topics include the concepts of gross income, ordinary and necessary business expenses, property transactions, accounting periods and methods, and the alternative tax system for C-Corporations, SCorporations, and Personal Service Corporations. In addition to income taxation, the course includes the tax consequences of corporate formation, distributions, and liquidations. Requires: ACCT 350 Typically Offered Spring Only
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  • ACCT 461: Governmental Accounting

    3.00 Credits
    Ferris State University

    College: College of Business Department: Account, Finance, Info Systems Credit Hours: 3 This course has a lecture with 3 hours. A study of the fundamental accounting principles related to the operations of governmental entities. The course considers the accounting and financial reporting practices of governmental entities, and examines the standards that affect their accounting and financial reporting systems. Requires: ACCT 312 Typically Offered Fall Only
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  • ACCT 490: Special Topics in ACCT

    1.00 Credits
    Ferris State University

    College: College of Business Department: Account, Finance, Info Systems Credit Hours: 1 This course has a lecture with hours. This course has a lab with hours. Special topics in accountancy - 400 level. This course covers various topics taught by diverse faculty and may not be offered every semester. Typically Offered On Demand
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  • ACCT 491: Accounting Internship

    1.00 Credits
    Ferris State University

    College: College of Business Department: Account, Finance, Info Systems Credit Hours: 1 Work experience with cooperating employer organizations in business, industry, government, and education. The work experience is designed to be relevant to the student's academic pursuits, personal development, and professional preparation. The work experience must last a minimum of 15 weeks with the total hours worked approved by the department head. Pre-Requisites: Completion of 60 semester hrs & department approval. Typically Offered Fall, Spring, Summer
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