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ACCT 407: Auditing
3.00 Credits
Southeastern Louisiana University
Credit 3 hours. Prerequisites: "C" or better in Accounting 313 and Senior standing. A studyof audit theory and practice, internal control, audit program development, evidential matter; technology, and reporting. Emphasis will be given to discussion of the ethical, social, and economic forces informing audit judgment.
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ACCT 407 - Auditing
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ACCT 411: Advanced Financial Accounting
3.00 Credits
Southeastern Louisiana University
Credit 3 hours. Prerequisites: "C" or better in Accounting 313 andSenior standing. A study of advanced accounting concepts including corporate consolidations, partnerships, international issues, and not-for-profit organizations.
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ACCT 411 - Advanced Financial Accounting
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ACCT 413: Independent Study in Accounting
3.00 Credits
Southeastern Louisiana University
Credit 3 hours. May not be repeated. Prerequisite: "C" or betterin Accounting 313, Senior standing, and the permission of Department Head. A course designed primarily to study current accounting issues in an area mutually agreed upon by the instructor and student.
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ACCT 413 - Independent Study in Accounting
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ACCT 432 .[332].Advanced: Cost Accounting
3.00 Credits
Southeastern Louisiana University
Credit 3 hours. Prerequisite: C or better in Accounting 331 and Senior standing. A study of advanced topics in cost and managerial accounting include cost allocation, long and short-range budgeting, quantitative techniques for planning and decision making, cost and profit analysis, marginal income analysis, cost of quality, and generating new plans and making corrective actions.
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ACCT 432 .[332].Advanced - Cost Accounting
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ACCT 442 /542: Advanced Tax Accounting
3.00 Credits
Southeastern Louisiana University
Credit 3 hours. Prerequisites: "C" or better in Accounting 341 andSenior or Graduate standing. A course in the federal income taxation of taxpayers other than individuals. Coverage will primarily focus on the federal tax law as it relates to corporations, shareholders, partnerships, and partners. Additional work will be required for 542 credit.
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ACCT 442 /542 - Advanced Tax Accounting
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ACCT 607: Advanced Auditing
3.00 Credits
Southeastern Louisiana University
Credit 3 hours. Prerequisites: "C" or better in Accounting 407 (or equivalent asdetermined by the Department Head) and Graduate standing. A study of audit theory and practice accomplished through the analysis of professional standards, current events affecting the professional environment, professional literature, technology, and significant cases impacting the profession.
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ACCT 607 - Advanced Auditing
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ACCT 620: Advanced Accounting Information Systems
3.00 Credits
Southeastern Louisiana University
Credit 3 hours. Prerequisite: "C" or better in Accounting320 (or equivalent as determined by the Department Head) and Graduate standing. The study of special topics relating to the evaluation, design and control of accounting information systems. The emphasis of this course is the application of the special topics discussed to a consulting project using local companies.
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ACCT 620 - Advanced Accounting Information Systems
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ACCT 625: Accounting for Business Decisions
3.00 Credits
Southeastern Louisiana University
Credit 3 hours. Prerequisites: "C" or better in Accounting 200(or equivalent as determined by the Department Head) and Graduate Standing. The fundamental accounting concepts and techniques that relate to planning and control are reviewed. An investigation is made of the concepts that underlie cost behavior patterns, responsibility accounting, cost allocation, and cost systems. Techniques used in budgeting, long-range planning performance measurement and break-even analysis are developed.
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ACCT 625 - Accounting for Business Decisions
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ACCT 695: Special Topics in Accounting
3.00 Credits
Southeastern Louisiana University
Credit 3 hours. Prerequisites: Accounting 200 (or equivalent as determined by the Department Head) and Graduate standing. A seminar course focusing on selected current issues in accounting.
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ACCT 695 - Special Topics in Accounting
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ANTH 101: Cultural Anthropology
3.00 Credits
Southeastern Louisiana University
Credit 3 hours. A study of the ways man has devised to cope with his natural setting and social environment; and how bodies of customs are learned, retained, and handed down from one generation to the next.
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ANTH 101 - Cultural Anthropology
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