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ACCT 5123: Govt And Not For Profit Acct
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. Dual listed as ACCT 4123. Prerequisites, Admission to one of the College of Business Graduate Programs and either C or better in ACCT 3013 or permission of instructor.
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ACCT 5123 - Govt And Not For Profit Acct
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ACCT 5153: 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 2013.
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ACCT 5153 - Fraud Examination
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ACCT 6003: Accounting Planning Control
3.00 Credits
Arkansas State University-Main Campus
The course is an introduction to the concepts of cost analysis and management control with a focus on the application of the conceptual framework of financial and managerial accounting to practical situations. Prerequisites, ACCT 2003 and ACCT 2013 or MBA 5003.
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ACCT 6003 - Accounting Planning Control
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ACCT 6033: Advanced Acct And Reporting
3.00 Credits
Arkansas State University-Main Campus
Advanced study of accounting for business combinations, foreign currency transactions and translation, reorganizations and liquidations, and financial reporting requirements of the Securities & Exchange Commission. Prerequisite, ACCT 3033 and admission to the Business Graduate Program.
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ACCT 6033 - Advanced Acct And Reporting
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ACCT 6043: Tax Planning And Research
3.00 Credits
Arkansas State University-Main Campus
This course introduces the masters degree student to the basic concepts, methods, and tools of tax research. The coverage is broad, exploring the general framework of tax law. Prerequisite, ACCT 4113 OR ACCT 5113.
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ACCT 6043 - Tax Planning And Research
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ACCT 6053: Financial Statement Analysis
3.00 Credits
Arkansas State University-Main Campus
This course will provide an analytical framework for the valuation of corporations and corporate financial statements and a basis for making credit and investment decisions. Prerequisite, admission to the business gradute program.
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ACCT 6053 - Financial Statement Analysis
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ACCT 6063: Contemporary Auditing Issues
3.00 Credits
Arkansas State University-Main Campus
In depth study of significant pronouncements of the auditing standards board, Professional Standards Vols 1 and 2, and from the governmental auditing area. Prerequisite, ACCT 4053.
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ACCT 6063 - Contemporary Auditing Issues
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ACCT 6073: Financial Accounting Theory
3.00 Credits
Arkansas State University-Main Campus
Review of the principles, rules, and procedures underlying the broad area of external financial reporting, including comparisons of U.S. and International Accounting Standards. Literature of the course is composed of publications by authoritative accounting bodies and contemporary development in academic research. Prerequisite, ACCT 3013.
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ACCT 6073 - Financial Accounting Theory
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ACCT 6083: Ethics And Prof Responsibility
3.00 Credits
Arkansas State University-Main Campus
The course will provide the student with a framework for making ethical decisions in the context of accounting. In addition, the course will provide an introduction to professional responsibility with a particular focus on the CPA profession. Prerequisite, admission to one of the College of Business graduate programs.
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ACCT 6083 - Ethics And Prof Responsibility
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ACCT 6093: Directed Individual Study
3.00 Credits
Arkansas State University-Main Campus
Detailed individual research directed by graduate faculty, resulting in a paper and presentation. Consent of instructor and approval of prospectus by graduate business programs director required.
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ACCT 6093 - Directed Individual Study
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