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ACC 311: Intermediate Accounting II
4.00 Credits
Southern Connecticut State University
Prerequisite: 'C' or better in ACC 310. A continuation of ACC 310 emphasizing measurement of long-term investments, long-term liabilities, and stockholders' equity. Complex topics such as accounting for post-retirement benefits, leases, and income taxes are explored. 4 credits.
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ACC 350: Federal Income Taxation
3.00 Credits
Southern Connecticut State University
Prerequisite: junior or senior status, including non-business majors. The federal income tax law as it applies to individuals, corporations, and partnerships. Topics emphasized include individual taxable income and property transactions. Additional topics include corporate taxable income and income from partnerships and S corporations. 3 credits.
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ACC 351: Advanced Studies in Taxation
3.00 Credits
Southern Connecticut State University
Prerequisite: ACC 350. An advanced study of the federal tax law as it applies to sole proprietors, C corporations, S corporations, partnerships, estates, gifts, and limited liability companies. 3 credits.
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ACC 370: Accounting Information Systems
3.00 Credits
Southern Connecticut State University
Prerequisite: ACC 200 and CSC 200 or equivalent. Accounting problems arising from data collection, data processing, and report generation, with emphasis on internal controls, including computer-based information systems. 3 credits.
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ACC 380: Fraud and Forensic Accounting
3.00 Credits
Southern Connecticut State University
Prerequisite: ACC 311 The application of accounting principles, theories and methods to the detection, investigation, prosecution and prevention of fraud and financial/white collar crimes. Covers the collection, preservation and presentation of evidence both in hard copy and electronic formats for purposes of litigation support. 3 credits.
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ACC 401: Not-for-Profit & Govt Account
3.00 Credits
Southern Connecticut State University
Prerequisite: ACC 200. Comprehensive survey of accounting principles and financial reporting of governmental and other not-for-profit organizations. 3 credits.
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ACC 410: Advanced Accounting
3.00 Credits
Southern Connecticut State University
Advanced corporate topics including business combinations, consolidated financial statements, and other business topics. Additional topics include the definition and valuation of other economic entities. Prerequisite: ACC 311. 3 credits.
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ACC 410 - Advanced Accounting
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ACC 420: Accounting Theory
3.00 Credits
Southern Connecticut State University
Prerequisite: ACC 311. An in-depth study of the theoretical aspects of financial accounting, with special reference to authoritative pronouncements of the AICPA, FASB, SEC, etc. 3 credits.
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ACC 424: International Accounting
3.00 Credits
Southern Connecticut State University
Prerequisites: ACC 210 or 220 or departmental permission. A study of International Accounting Standards/International Financial Reporting Standards, including analysis and interpretation with respect to assets, liabilities, shareholders equity, revenues and expenses, accounting for the translation of transactions and foreign subsidiary financial statements. 3 credits.
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ACC 424 - International Accounting
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ACC 461: Auditing
3.00 Credits
Southern Connecticut State University
Prerequisites: ACC 311 and 370. The nature, environment, and process of auditing. Emphasis on auditing concepts and standards, planning the audit, and the auditor's report. 3 credits.
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