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ACCT G431: Advanced Tax Concepts
3.00 Credits
Idaho State University
3 credits. Specialized federal tax concepts for individuals, business, estates, and trusts. Elaborates on basic principles discussed in Principles of Taxation. PREREQ: ENGL 101, ECON 201, ECON 202, and MATH 143. F, S
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ACCT G433: Legal Environment of Accounting
3.00 Credits
Idaho State University
3 credits. Study of legal issues facing accountants, including business law, forms of organizations, and regulatory requirements. PREREQ: ECON 201, ECON 202, and MGT 261. D
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ACCT G441: Management Control Systems
3.00 Credits
Idaho State University
3 credits. Focuses on strategic and managerial evaluation and control systems using financial and nonfinancial accounting information. PREREQ: ACCT 201, ACCT 202, ENGL 101, ECON 201, ECON 202, MGT 217 and MATH 143 and ACCT 341, ENGL 308, or senior standing and permission of instructor. F, S
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ACCT G456: Auditing
3.00 Credits
Idaho State University
3 credits. Concepts and practices of independent and internal auditing. Professional responsibilities, risk assessment, audit planning and reporting. PREREQ: ACCT 324, MGT 216, ECON 201, ECON 202, ENGL 101, and MATH 143. PREREQ OR COREQ: CIS g403. F, S
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ACCT G457: Advanced Auditing
3.00 Credits
Idaho State University
3 credits. Integration of financial statement auditing concepts in case discussions. Research into contemporary auditing literature. PREREQ: ACCT g456, ACCT 324, MGT 216, CIS g403, ECON 201, ECON 202, ENGL 101, and MATH 143. S
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ACCT G460: Governmental and Not-for-Profit Accounting
3.00 Credits
Idaho State University
3 credits. Accounting and reporting principles, standards and procedures applicable to governmental units and not- forprofit institutions, i.e. universities, hospitals. Special consideration to financial management problems peculiar to the not-for-profit sector. PREREQ: ACCT 324, ECON 201, ECON 202, ENGL 101, and MATH 143. F
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ACCT G461: Advanced Accounting
3.00 Credits
Idaho State University
3 credits. Study of accounting problems arising in connection with partnerships, corporate affiliation; institutional, social, and fiduciary accounting; consignments; installment sales; and foreign exchange. PREREQ: ACCT 324, ECON 201, ECON 202, ENGL 101, and MATH 143. F
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ACCT G470: Contemporary Issues in Managerial Accounting
3.00 Credits
Idaho State University
3 credits. Contemporary topics and emerging issues in managerial accounting. This field is rapidly evolving to meet the needs of enterprises competing in a dynamic global environment. PREREQ: ACCT 341, ACCT 201, ACCT 202, ECON 201, ECON 202, ENGL 101, and MATH 143. D
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ACCT G480: Comparative International Accounting
3.00 Credits
Idaho State University
3 credits. Study of systems that have proven to be problems in an international accounting context, particularly for corporate financial reporting. Also, the progress toward international harmonization of financial reporting and taxation. PREREQ: ACCT 324, ECON 201, ECON 202, ENGL 101, and MATH 143. D
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ACCT G490: Financial Reporting and Statement Analysis
3.00 Credits
Idaho State University
3 credits. A financial accounting capstone course focusing on statement analysis from the point of view of the many users of financial statements: investors, creditors, managers, auditors, analysts, regulators, and employees through the case analysis of actual companies' financial statements. PREREQ: ACCT 461, ACCT 324, ECON 201, ECON 202, ENGL 101. PREREQ OR COREQ: MATH 143. D
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