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ACG 4401: Accounting Information Systems
3.00 Credits
Florida State University
Prerequisites: ACG 3101 with a grade of "C" or better and CGS 2100. An introduction to manual and computerized accounting information systems. Transaction cycles, internal controls, and flowcharting are emphasized.
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ACG 4501: Accounting for Governmental and Not-for-Profit Entities
3.00 Credits
Florida State University
Prerequisite: ACG 3111 with a grade of "C–" or better. An introduction to fund accounting procedures and financial reporting requirements for governmental units and not-for-profit entities.
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ACG 4632: Auditing Theory and Application I
3.00 Credits
Florida State University
Prerequisites: ACG 3111 and ACG 4401 with grades of "C–" or better. Legal and professional responsibility of CPAs; generally accepted auditing standards; audit programs, procedures, and evidence; review and evaluation of internal controls.
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ACG 4642: Auditing Theory and Application II
3.00 Credits
Florida State University
Prerequisite: ACG 4632 with a grade of "C–" or better. Theory of auditing and development of audit programs; sampling; procedures of obtaining audit evidence; auditor responsibility under Securities and Exchange Commission requirements; and auditing computerized systems. Subsequent credit for ACG 5635 is not permitted.
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ACG 4682: Investigative Accounting
3.00 Credits
Florida State University
Prerequisite: ACG 3101 with a grade of "C" or better. This course provides an introduction to issues in forensic accounting. Topics include criminal statutes related to financial crimes, techniques used in solving financial crimes, rules of evidence, interviewing techniques, and forensic accounting procedures.
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ACG 4683: Fraud Examination
3.00 Credits
Florida State University
Corequisite: ACG 4632. This course provides an introduction to the field of fraud examination. Topics include the nature of fraud, who commits it and why, deterring fraud, financial statement fraud, and fraud resolution.
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ACG 4901r: Directed Individual Study
1.00 Credits
Florida State University
May be repeated up to five times.
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ACG 4930r: Special Topics in Accounting
1.00 Credits
Florida State University
Prerequisite: Instructor permission. Content varies to provide an opportunity to study current issues in accounting and topics not offered in other courses. May be repeated with a change in content to a maximum of twelve semester hours.
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ACG 4941: Accounting Internship
3.00 Credits
Florida State University
Prerequisite: Instructor permission. S/U grade only. This accounting internship is designed for College of Business students who desire to gain real-world experience in the accounting field through on-the-job practice. Students work under the direction of an approved industry professional, a faculty adviser, and the internship director.
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ACG 4970r: Honors Thesis
1.00 Credits
Florida State University
Prerequisite: Admission to the honors program. Six semester hours of thesis are required to complete honors in the major. May be repeated to a maximum of nine semester hours.
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