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ACCT 4050: Intermediate Financial Accounting II
3.00 Credits
Kennesaw State University
Prerequisite: Business Majors: Sophomore GPA Requirement and a grade of "C" or higher in ACCT 3100; Non business Majors: ACCT 3100 and permission of department chair . A continuation of intermediate financial account-ing theory and applications, with a focus on detailed technical topics and specialized problems.
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ACCT 4100: Advanced Financial Accounting
3.00 Credits
Kennesaw State University
Prerequisite: Business Majors: Sophomore GPA Requirement and ACCT 4050; Non business Majors: ACCT 4050 and permission of depart-ment chair. Study of specialized topics in financial accounting, including business combinations, consolidations, and partnerships.
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ACCT 4150: Auditing and Assurance
3.00 Credits
Kennesaw State University
Prerequisite: Business Majors: Sophomore GPA Requirement and ACCT 3300; Non business Majors: ACCT 3300 and permission of depart-ment chair. A continuation of audit theory with a focus on specific applications to financial reporting with a focus on the concepts of risk, control, evidence, and ethics. Also covers other types of attestation and assurance services.
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ACCT 4152: Internal Auditing
3.00 Credits
Kennesaw State University
This course covers internal auditing from a broad perspective to gain a further understanding of the internal audit profession as well as governance, risk assessment, controls, and audit concepts that the internal auditors need to know and understand.
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ACCT 4200: Advanced Managerial Accounting
3.00 Credits
Kennesaw State University
Prerequisite: Business Majors: Sophomore GPA Requirement and ACCT 3100; Non business Majors: ACCT 3100 and permission of depart-ment chair. Focuses on specialized topics in managerial accounting theory and application.
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ACCT 4250: Advanced Taxation
3.00 Credits
Kennesaw State University
Prerequisite: Business Majors: Sophomore GPA Requirement and ACCT 3200; Non business Majors: ACCT 3200 and permission of depart-ment chair. A continuation of income tax concepts, types of taxpayers, decision making strategies, tax research and planning, professional standards and ethics, and the relationship and differences between financial and tax accounting.
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ACCT 4300: International Accounting
3.00 Credits
Kennesaw State University
Prerequisite: Business Majors: Sophomore GPA Requirement and 6 semester hours of 4000- level accounting courses; Non business Majors: 60 semester hours including 6 semester hours of 4000-level accounting courses and permission of department chair. Introduction to accounting-related skills, tools, and knowledge sets useful in the context of investment in and management of international enterprises. Covers translation of foreign currency financial statements, accounting for foreign-currency transactions and hedges, com-parative accounting and disclosure, ethics and other relevant topics.
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ACCT 4350: Accounting Systems Audit and Control
3.00 Credits
Kennesaw State University
Prerequisite: Business Majors: Sophomore GPA Requirement and ACCT 3300; Non business Majors: ACCT 3300 and permission of depart-ment chair. The study of the control and security of account-ing information systems with an auditing per-spective. Topics covered include: The quality of information, information technology (IT) audit process, types of IT audits, ethics, fraud, forensic auditing, computer assisted audit tools and techniques, and IT governance.
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ACCT 4400: Directed Study
1.00 - 3.00 Credits
Kennesaw State University
Prerequisite: Business Majors: Sophomore GPA Requirement and approval of instructor and department chair prior to registration; Non business Majors: Approval of instructor and department chair prior to registration and ACCT 3200. Special topics of an advanced nature not in the regular course offerings.
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ACCT 4490: Special Topics in Accounting
3.00 Credits
Kennesaw State University
Prerequisite: Business Majors: Sophomore GPA Requirement and approval of instructor and department chair; Non business Majors: 60 semester hours and approval of department chair. Selected special topics of interest to faculty and students.
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