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ACCT 4033: Accounting Information Systems
3.00 Credits
Arkansas State University-Main Campus
Study of the role, design, characteristics, and function of accounting information systems. Prerequisites, ACCT 4053. Fall, Spring, Summer.
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ACCT 4053: Auditing I
3.00 Credits
Arkansas State University-Main Campus
Standards and procedures, code of ethics, form of audit reports and statements, and the principles underlying the verification of data presented in financial reports. Prerequisites, ACCT 3013 with a grade of C or better and ECON 2113. Fall, Summer.
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ACCT 4113: Tax Accounting Ii
3.00 Credits
Arkansas State University-Main Campus
Continuation of Tax Accounting I. Emphasis in this course will be on federal income tax laws for partnerships, fiduciaries, and corporations. Prerequisite, ACCT 4013. Demand.
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ACCT 4123: Government And Not For Profit Accounting
3.00 Credits
Arkansas State University-Main Campus
Accounting principles and reporting standards as applied to governmental units and not for profit enterprises. Special emphasis will be placed on pronouncements of the Governmental Accounting Standards Board. Prerequisite ACCT 2133 and 3013 with C or beter. Dual listed as ACCT 5123. Fall, Summer.
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ACCT 4143: International Accounting
3.00 Credits
Arkansas State University-Main Campus
Introduction to international accounting issues including political, legal, and cultural influences, international accounting standards, foreign currency transactions, consolidated reporting for global firms, planning, control, and performance measurement systems, transfer prices and taxation. Prerequisite ACCT 2133 with C or better. Demand.
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ACCT 4153: Fraud Examination
3.00 Credits
Arkansas State University-Main Campus
A study of how and why occupational fraud is committed, how fraudulent conduct can be deterred, and how allegations of fraud should be investigated and resolved. Prerequisite ACCT 2133 with C or better. Spring.
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ACCT 430V: Special Problems
1.00 - 3.00 Credits
Arkansas State University-Main Campus
Individual problems or topics in accounting arranged in consultation with the instructor. Must be approved by department chair. Demand.
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ACCT 4783: Internship In Accounting
3.00 Credits
Arkansas State University-Main Campus
Provides practical financial, managerial, or not for profit experience through work in a meaningful capacity. Prerequisite, 12 hours of accounting above the principals level and approval of departmental chair. Fall, Spring, Summer.
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ACCT 5013: Tax Accounting I
3.00 Credits
Arkansas State University-Main Campus
This course examines the laws, rules, and procedures of Federal Income Taxes for individuals. In addition, the business events and transactions which influence taxable income for individuals are studied. Prerequisite, ACCT 2023.
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ACCT 5113: Tax Accounting Ii
3.00 Credits
Arkansas State University-Main Campus
Emphasis in this course will be on Federal Income Tax Laws for Partnerships, Fiduciaries and Corporations. Prerequisite, ACCT 4013.
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