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ACCT 421: Advanced Accounting
3.00 Credits
Southern Illinois University Carbondale
Accounting principles and procedures relating to specialized topics, including partnership equity, installment and consignment sales, fiduciaries, international operations, branches, and business combinations. Prerequisite: A grade of C or better in ACCT 322. Restrictions: Accounting majors or minors, junior standing or higher.
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ACCT 421 - Advanced Accounting
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ACCT 431: Advanced Cost Accounting
3.00 Credits
Southern Illinois University Carbondale
Managerial decision making; profit planning and control through relevant costing, return on investment and transfer pricing, determination of cost behavior patterns, analysis of variances, capital budgeting, inventory models, probabilities, statistical methods, and operations research. Prerequisite: ACCT 331 with grade of C or better. Restrictions: Accounting majors or minors, junior standing or higher.
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ACCT 431 - Advanced Cost Accounting
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ACCT 441: Advanced Tax
3.00 Credits
Southern Illinois University Carbondale
Study of income tax problems which arise from sole proprietorship, partnership, limited liability company, corporation, estate, and trust. Student does research in source materials in arriving at solutions of complicated problems. Prerequisite: ACCT 341 with grade of C or better. Restrictions: Accounting majors or minors; junior standing or higher.
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ACCT 441 - Advanced Tax
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ACCT 460: Auditing
3.00 Credits
Southern Illinois University Carbondale
Provides an overview of processes for planning and executing a risk-based audit; explains the procedures auditors use to evaluate internal controls; describes the tests auditors conduct to substantiate financial statement accounts. Prerequisite: a grade of C or better in ACCT 322. Restrictions: Accounting majors, minors, junior standing.
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ACCT 460 - Auditing
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ACCT 465: Internal Auditing
3.00 Credits
Southern Illinois University Carbondale
The course covers internal audit from a broad perspective to include information technology, business processes, and accounting systems. Topics include internal auditing standards, risk assessment, governance, ethics, audit technique, and emerging issues. It covers the design of business processes and the implementation of key control concepts and will use a case study approach that addresses tactical, strategic, systems, and operational areas. Restrictions: Accounting majors or minors.
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ACCT 465 - Internal Auditing
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ACCT 471: Govt & Non Profit Accounting
3.00 Credits
Southern Illinois University Carbondale
Financial and managerial accounting concepts peculiar to the planning and administration of public and quasi-public organizations, such as governmental units, institutions, and charitable organizations. Also includes the study of governmental auditing standards. Not for graduate credit. Prerequisite: ACCT 321 with a grade of C or better. Restrictions: Accounting majors or minors.
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ACCT 471 - Govt & Non Profit Accounting
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ACCT 491: Independent Study in Acct
1.00 - 6.00 Credits
Southern Illinois University Carbondale
Independent study of specialized aspects of accountancy not available through regularly scheduled courses. Not for graduate credit. Prerequisite: a grade of C or better in each of ACCT 322, ACCT 331, and ACCT 341. Restrictions: Accounting majors or minors.
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ACCT 491 - Independent Study in Acct
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ACCT 495: Internship
3.00 Credits
Southern Illinois University Carbondale
Supervised work experience in professional accounting. Mandatory Pass/Fail only. Not for graduate credit. Restrictions: Accounting majors or minors, outstanding record in accounting. Special approval needed from the department.
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ACCT 495 - Internship
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ACCT 512A: Seminar: Auditing
3.00 Credits
Southern Illinois University Carbondale
Describes and explains methods for examining research questions in a sub-discipline of accounting. May be repeated for credit but sections (a) through (f) can be taken only once.
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ACCT 512A - Seminar: Auditing
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ACCT 512B: Seminar: Financial Accounting
3.00 Credits
Southern Illinois University Carbondale
Describes and explains methods for examining research questions in a sub-discipline of accounting. May be repeated for credit but sections (a) through (f) can be taken only once.
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ACCT 512B - Seminar: Financial Accounting
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