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ACCT 375: Directed Readings
1.00 - 4.00 Credits
Luther College
1, 2 or 4 hours Students who develop an interest in a specialized area of the discipline for which course offerings are limited may follow a prescribed reading list under the direction of a member of the faculty with expertise in that area.
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ACCT 375 - Directed Readings
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ACCT 380: Internship
1.00 - 4.00 Credits
Luther College
1, 2, or 4 hours On-the-job learning experience in government or industry. The plan must be presented for departmental approval before the experience begins. ( Note: Those students with less than a 2.50 GPA in the major must have departmental approval before interviewing.)
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ACCT 380 - Internship
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ACCT 395: Independent Study
1.00 - 4.00 Credits
Luther College
1, 2, or 4 hours
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ACCT 395 - Independent Study
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ACCT 467: Auditing and Assurance Services
4.00 Credits
Luther College
4 hours Emphasizes the analysis of an entity's business strategy, identification of risks, mapping of business processes, evaluation of internal controls, and the implications of each of those analyses on the quality of financial and non-financial information. The accounting profession's standards and prescribed procedures for financial statement audits are a significant component of the course. Legal responsibilities and professional ethics naturally integrate with the course content. Students learn how accounting professionals exercise judgment, examine client financial statement assertions and document a problem's analysis, the procedures applied, and the conclusions reached. Writing instruction and practice are incorporated to realistically reflect the practice of accounting. Prerequisites: ACCT 354; open only to seniors. (E, W)
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ACCT 467 - Auditing and Assurance Services
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ACCT 468: Federal Income Taxation
4.00 Credits
Luther College
4 hours Analysis of the individual income tax, with emphasis on the economic and legal effect on the individual taxpayer. Much of the material is relevant to the taxpayer in the business environment, including taxation for the proprietor, partnership, and basic concepts of corporate taxation. Prerequisites: ACCT 354; open only to seniors. (E, R)
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ACCT 468 - Federal Income Taxation
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ACCT 485: Seminar
3.00 Credits
Luther College
Credit arr.
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ACCT 485 - Seminar
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ACCT 490: Senior Project
4.00 Credits
Luther College
4 hours The course integrates knowledge and competencies gained from previous accounting courses. Students work in a group environment to study and discuss contemporary issues in accounting theory and practice. Students must demonstrate the ability to investigate a specific area of research and present the results in both a written document and a presentation to an audience of peers and faculty. (S, R)
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ACCT 490 - Senior Project
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ACCT 493: Senior Honors Project
4.00 Credits
Luther College
4 hours A year-long independent research project. Applications are completed on the "Honors Program" formavailable at the registrar's office, requiring the signatures of a faculty supervisor, the department head, the honors program director, and the registrar. Interdisciplinary projects require the signatures of two faculty supervisors. The project must be completed by the due date for senior projects. The completed project is evaluated by a review committee consisting of the faculty supervisor, another faculty member from the major department, and a faculty member from outside the major department. All projects must be presented publicly. Only projects awarded an "A-" or "A" qualifor "department honors" designation. The honorsproject fulfills the all-college senior project requirement. (S, R)
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ACCT 493 - Senior Honors Project
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AFRS 135: African-American History
4.00 Credits
Luther College
4 hours A survey of African-American history from the 17th century to the present. Highlights the issues and struggles of black people in their rural and urban context and places the African experience in America in the larger world, considering, for example, the impact of events outside of America, such as the Haitian Revolution, British emancipation of slavery, and European nationalism. (Same as HIST 135.) (HB, Hist, Intcl)
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AFRS 135 - African-American History
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AFRS 139,239,339,439: Special Topics
3.00 Credits
Luther College
Credit arr.
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AFRS 139,239,339,439 - Special Topics
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