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ACCT 351: Accounting Information Systems
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3.00 Credits
Nicholls State University
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Prerequisites: CIS 231 and C or better in ACCT 322. Systems concepts and their application in the design, implementation, control and audit of accounting information systems, with emphasis on the use of computers in such systems. (52.0301)
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ACCT 3XX: Acct Transfer Course
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0.00 Credits
Nicholls State University
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ACCT 401: Advanced Accounting
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3.00 Credits
Nicholls State University
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Prerequisite: C or better in ACCT 323. Basic concepts involved in such complex accounting areas as partnerships, corporate consolidations, and international activities. (52.0301)
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ACCT 401 - Advanced Accounting
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ACCT 402: Accounting Internship
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3.00 Credits
Nicholls State University
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Prerequisites: Junior standing and permission of the department head. Supervised practical experience in an approved private or public organization involving work relevant to accounting. Only one internship may be counted toward degree. Caution: Does not qualify as an accounting elective for CPA exam eligibility. (52.0301)
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ACCT 403: Auditing
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3.00 Credits
Nicholls State University
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Prerequisites: C or better in ACCT 323. Auditing theory and practice; application of generally accepted auditing standards; internal controls their study and evaluation in EDP systems; professional ethics; audit sampling; special audit engagements; working papers and reports; the solution to auditing problems. (52.0301)
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ACCT 403 - Auditing
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ACCT 406: Advanced Auditing
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3.00 Credits
Nicholls State University
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Prerequisite: C or better in ACCT 403. Advanced auditing concepts, practices, and prospective developments in professional and internal auditing. Cases and readings in application of auditing standards, procedures, professional ethics, and legal liability. Fa only. (52.0301)
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ACCT 407: Income Tax Accounting
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3.00 Credits
Nicholls State University
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Prerequisite: C or better in ACCT 205 and completion of 60 hours of non-developmental coursework. Basic structure and detailed rules of federal income tax laws as they relate to individuals. (52.0301)
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ACCT 407 - Income Tax Accounting
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ACCT 408: Advanced Income Tax Accounting
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3.00 Credits
Nicholls State University
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Prerequisites: C or better in ACCT 205 and ACCT 407. Basic structure and detailed rules of federal income tax laws as they relate to corporations, partnerships, gifts, estates, and trusts. (52.0301)
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ACCT 408 - Advanced Income Tax Accounting
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ACCT 4XX: Acct Transfer Course
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0.00 Credits
Nicholls State University
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ACCT 500: Advanced Managerial Accounting
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3.00 Credits
Nicholls State University
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Prerequisite: ACCT 206 or 306. Advanced study of the application of managerial accounting theories, tools, and concepts to the planning and control functions, including ethical considerations and international issues. (52.0301)
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ACCT 500 - Advanced Managerial Accounting
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