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ACCT 497: Independent Study
1.00 - 3.00 Credits
Minnesota State University Moorhead
Independent reading or research allowing an individual student to explore a specific topic under faculty supervision.
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ACCT 497 - Independent Study
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ACCT 507: Commercial Transactions, Property and Special Topics
3.00 Credits
Minnesota State University Moorhead
Detailed study of Uniform Commercial Code (sales contracts, commercial paper and secured transactions), creditors' remedies, bankruptcy, property (real, personal and intellectual), bailments, trusts and estates, insurance law and professional responsibilities) Students will conduct research on various topics and write short case analyses. A term paper on a topic relevant to the course is required.
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ACCT 507 - Commercial Transactions, Property and Special Topics
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ACCT 541: Tax Accounting I
3.00 Credits
Minnesota State University Moorhead
Outline of federal tax system. Introduction to concepts of gross income, exclusions, deductions, alternative minimum tax, tax credits, tax payment procedures, property transactions, accounting periods, accounting methods, deferred compensation, corporations and partnerships.
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ACCT 541 - Tax Accounting I
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ACCT 543: Tax Accounting II
3.00 Credits
Minnesota State University Moorhead
Advanced topics in taxation, including income tax planning and income tax return preparation for corporations, S corporations, partnerships, limited liability companies, exempt entities, estates and trusts.
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ACCT 543 - Tax Accounting II
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ACCT 561: Audit II
3.00 Credits
Minnesota State University Moorhead
Coverage includes the concepts of testing balances, auditing by cycles, audit sampling and applications, and compilation and review engagements. There will be additional coverage of generally accepted auditing standards, audit reports, quality control fraud detection audit objectives and procedures, management assertions, audit planning, analytical review, risk analysis, internal control evaluation, and tests of controls. The course will include an integrated audit case.
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ACCT 561 - Audit II
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ACCT 590: Topics in Accounting
3.00 Credits
Minnesota State University Moorhead
May be taken more than once since content will vary.
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ACCT 590 - Topics in Accounting
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ACCT N311: Intermediate Accounting I
4.00 Credits
Minnesota State University Moorhead
NDSU Course
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ACCT N311 - Intermediate Accounting I
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ACCT N312: Intermediate Accounting II
4.00 Credits
Minnesota State University Moorhead
NDSU Course
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ACCT N312 - Intermediate Accounting II
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ACCT N320: Cost Management Systems
3.00 Credits
Minnesota State University Moorhead
NDSU Course
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ACCT N320 - Cost Management Systems
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ACCT N415: Advanced Accounting
3.00 Credits
Minnesota State University Moorhead
NDSU Course
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ACCT N415 - Advanced Accounting
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