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ACC 631M: Advanced Managerial Accounting
4.50 Credits
National University
(Prerequisite: ACC 630M) The second course in a two course sequence. Measurement, analysis, and use of accounting information for management decision-making. Variable costing and inventory management, capital budgeting and operational budgeting decisions, and performance measurement and control of cost/profit/investment centers.
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ACC 640M: Accounting for Governmental and Not for Profit Entities
4.50 Credits
National University
(Prerequisite: ACC 601M) Accounting principles used by governmental units and non-profit organizations. Concepts of fund accounting and the analysis and interpretation of the financial statements.
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ACC 640M - Accounting for Governmental and Not for Profit Entities
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ACC 650M: Auditing Principles
4.50 Credits
National University
(Prerequisite: ACC 612M) The first course in a two course sequence. Audits of financial statements by Certified Public Accountants. Topics include: professional ethics, legal liability, planning of audit engagements, internal control, EDP and sampling.
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ACC 650M - Auditing Principles
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ACC 651M: Auditing Procedures
4.50 Credits
National University
(Prerequisite: ACC 650M) The second in a two course sequence. Auditing procedures (compliance and substantive) for cash, receivables, inventory, payables, long-term debt, equity balances and related income statement accounts. Writing of auditor's reports, including special reports, and review/compilation reports in accordance with AICPA standards.
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ACC 657: Accounting Information Systems
4.50 Credits
National University
(Prerequisite: ACC 201) The design and internal control perspectives of accounting information systems, including systems analysis, decision support systems, system implementation, and the audit of management information systems are studied.
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ACC 672: International Acctg Standards
4.50 Credits
National University
(Prerequisite: ACC501 or ACC201) Anticipating the transition by U.S. companies from U.S. GAAP to International Financial Reporting Standards (IFRS), this course is designed to familiarize current and future accounting and finance professionals with the conceptual framework and major provisions of IFRS, with emphasis on differences between IFRS and U.S. GAAP.
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ACC 672 - International Acctg Standards
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ACC 690: Guided Study
4.50 Credits
National University
This course is individual study under the direction of an instructor. It requires prior approval of the appropriate academic department.
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ACC 690 - Guided Study
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ACC 696M: Research Project
4.50 Credits
National University
(Prerequisite: Completion of all core requirements) The student selects a current issue in any area of accounting with a full time or associate accounting faculty member as the research advisor and at least one additional faculty member on the project committee. The student submits a written paper and makes an oral presentation of the research. Course is eligible for an In Progress "IP" grade. Grading is H,S, or U only.
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ADR 400: Alternative Dispute Resolution Processes
4.50 Credits
National University
This introductory course will provide students with a broad understanding of ADR. The course will cover Negotiation, Mediation, Arbitration how each is used, and the advantages and disadvantages of each method. The course utilizes role plays, simulations, and case studies.
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ADR 405: Negotiation Fundamentals
4.50 Credits
National University
An introductory interactive course designed for students and the business professional to develop the verbal and analytical skills required to perform effectively as a negotiator in conflict situations. Students will participate in negotiating exercises, and learn different negotiating techniques through simulations, videos, and case studies.
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