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ACCT 360: Acctg For Not For Profit Orgs
3.00 Credits
Southern University and A & M College
Accounting principles and practices for local, state, and federal governments and for private not-for-profit institutions, including emphasis on the unique problems of recording and reporting of financial information, budgeting, cost control, and performance measurement. Prerequisite: ACCT 201.
Prerequisite:
Undergraduate level ACCT 201 Minimum Grade of C
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ACCT 360 - Acctg For Not For Profit Orgs
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ACCT 400: Advanced Accounting
3.00 Credits
Southern University and A & M College
Theory and practice underlying accounting for partnerships, business combinations, and presentation of consolidated financial statements. Prerequisite: ACCT 301.
Prerequisite:
Undergraduate level ACCT 200, ACCT 201, ACCT 300, ACCT 301 Minimum Grade of C
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ACCT 400 - Advanced Accounting
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ACCT 408: Accounting Theory
3.00 Credits
Southern University and A & M College
Study and critical evaluation of recent developments in accounting theory and practice with emphasis on pronouncements and issues under study by standard- setting bodies of the accounting profession. Prerequisite: ACCT 301.
Prerequisite:
Undergraduate level ACCT 301, ACCT 201, ACCT 300 Minimum Grade of C
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ACCT 408 - Accounting Theory
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ACCT 410: Advanced Tax Acounting
3.00 Credits
Southern University and A & M College
Advanced study in federal income taxation with emphasis on corporations, shareholders, partnerships, estates and trusts, social security, gift taxes, and other topics. Prerequisite: ACCT 310.
Prerequisite:
Undergraduate level ACCT 200, ACCT 201, ACCT 310 Minimum Grade of C
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ACCT 410 - Advanced Tax Acounting
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ACCT 420: Advanced Cost Accounting
3.00 Credits
Southern University and A & M College
dvanced topics in cost analysis for planning and decision-making purposes including capital budgeting, inventory planning, make- or-buy and product mix decisions, special problems of decentralized companies, application of quantitative techniques to decision-making problems, behavioral and social aspects of accounting, and other topics. Prerequisite: ACCT 320.
Prerequisite:
Undergraduate level ACCT 320 Minimum Grade of C
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ACCT 420 - Advanced Cost Accounting
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ACCT 430: Auditing
3.00 Credits
Southern University and A & M College
Study of generally accepted auditing standards and procedures with emphasis on auditing pronouncements of the AICPA, the requirements of the SEC and other standard-setting bodies. Prerequisite: ACCT 301.
Prerequisite:
Undergraduate level ACCT 200, ACCT 201, ACCT 300, ACCT 301 Minimum Grade of C
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ACCT 430 - Auditing
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ACCT 432: Advanced Internal Auditing
3.00 Credits
Southern University and A & M College
A study of advanced internal auditing topics such as fraud, computer audits, statistical auditing techniques, and issues of current interest in internal auditing. Prerequisite: ACCT 330.
Prerequisite:
Undergraduate level ACCT 330 Minimum Grade of C
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ACCT 432 - Advanced Internal Auditing
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ACCT 435: Advanced Auditing
3.00 Credits
Southern University and A & M College
In-depth study of current topics and problems in auditing theory and practice, including the philosophical aspects of auditing, operational audits, role of the internal auditing function, auditing standards in government, specialized auditing aspects of some selected industries, and other selected topics. Auditing cases and practice sets are used. Prerequisite: ACCT 430 or permission of instructor.
Prerequisite:
Undergraduate level ACCT 430, ACCT 201, ACCT 300, ACCT 301 Minimum Grade of C
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ACCT 435 - Advanced Auditing
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ACCT 461: Adv Busn Law for Accountants
3.00 Credits
Southern University and A & M College
Study of specific areas of law, pertaining to business transactions with emphasis on legal concepts underlying sale of goods, agency, security devices, commercial paper, accountants liability, business organization, and bankruptcy; application of uniform commercial code; and preparation for the CPA examination. Prerequisite: MGMT 360. Credit will not be given for both this course and MGMT 460. Accounting majors only.
Prerequisite:
Undergraduate level MGMT 360 Minimum Grade of C
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ACCT 461 - Adv Busn Law for Accountants
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ACCT 480: International Accounting
3.00 Credits
Southern University and A & M College
A study of international accounting concepts and standards from the perspective of international financial control and reporting to parties outside the firm, including the examination of the issues of transfer pricing, currency translation, taxation, professional and institutional regulations, inflation, foreign investment analysis, accounting under different economic systems, and other selected topics. Prerequisite: ACCT 301.
Prerequisite:
Undergraduate level ACCT 301, ACCT 300, ACCT 201, ACCT 200 Minimum Grade of C
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ACCT 480 - International Accounting
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