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ACTG 334: Accounting Information Systems
3.00 Credits
Lake Superior State University
Elements that constitute an accounting system and theories upon which a system should be designed. Emphasis upon computerized accounting systems with extensive use of computers. Prerequisites: Completion of Pre-Business Core, ACTG233, ACTG332 and introductory data processing course. (3,0) 3
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ACTG 335: Accounting Systems Theory
1.00 Credits
Lake Superior State University
This course is designed to provide the student with the theory of accounting information systems. Together with computerized accounting applications, this course will substitute for ACTG334, Accounting Information Systems. This course is designed for use only at the Regional Centers, where ACTG334 may not be offered. Prerequisites: Computerized accounting applications course and spreadsheet course. Prerequisite: Completion of Pre-Business Core. (1,0) 1
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ACTG 350: Income Tax Practicum
1.00 Credits
Lake Superior State University
Field instruction and practical experience in federal and state income tax preparation. Prerequisite: ACTG421. May be repeated for a maximum of 2 credits. (0,2)1
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ACTG 350 - Income Tax Practicum
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ACTG 377: Electives
0.00 - 999.00 Credits
Lake Superior State University
No course description available.
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ACTG 377 - Electives
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ACTG 421: Federal Taxation Accounting I
3.00 Credits
Lake Superior State University
Basic concepts of the theory and practice applicable to the preparation of individual tax returns. A comprehensive analysis of regulations governing inclusions and exclusions of income; capital gains and losses; and personal, standard, and itemized deductions. Prerequisites: Completion of Pre-Business Core, ACTG133 and junior standing or approval of the department. (3,0) 3
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ACTG 422: Federal Taxation Accounting II
3.00 Credits
Lake Superior State University
Theory and practice of income tax accounting as applied to tax credits, partnerships, and corporations. Includes some library tax research. Prerequisite: Completion of Pre-Businces Core and ACTG421. (3,0) 3
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ACTG 422 - Federal Taxation Accounting II
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ACTG 427: Auditing
4.00 Credits
Lake Superior State University
A study of ethical, professional, and technical standards for independent audits and auditing procedures as they apply to internal controls. A study of audit program applications as they apply to elements of the financial statements. Prerequisites: Completion of Pre-Business Core, ACTG233 and ACTG333. (4,0) 4
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ACTG 427 - Auditing
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ACTG 432: Adv Account I-Consolidations
3.00 Credits
Lake Superior State University
This course involves a study of corporate business combinations and the preparation of related consolidated financial statements. International accounting issues related to the hedging of foreign currency transactions and the translation of foreign financial statements will also be presented. Prerequisite: Completion of Pre-Business Core and ACTG233. (3,0) 3
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ACTG 432 - Adv Account I-Consolidations
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ACTG 433: Adv Accounting II-Governmental
3.00 Credits
Lake Superior State University
An introduction to governmental and nonprofit accounting as applied to state and local governments and other nongovernmental not-for-profit entities. Areas of study include both the source of GASB standards and statements and the application of this theory to the governmental accounting cycle. Students will also be exposed to and apply a variety of financial performance measures unique to this sector of the economy. Students will prepare a monthly transaction analysis and complete a governmental practice set. Prerequisite: Completion of Pre-Business Core and ACTG233. (3,0) 3
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ACTG 433 - Adv Accounting II-Governmental
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ACTG 477: Electives
0.00 - 999.00 Credits
Lake Superior State University
Transfer Course Elective Credit.
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ACTG 477 - Electives
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