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ACCT 4234: Internal Auditing II
3.00 Credits
Louisiana State University and Agricultural & Mechanical College
Prereq.: grade of "C" orabove in ACCT 3233. Operation, organization, and quality control audits; organization theory.
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ACCT 4236: Environmental and Safety Auditing
3.00 Credits
Louisiana State University and Agricultural & Mechanical College
Prereq.: grade of "C" or above in ACCT 3233 . Compliance andlegal issues relative to environmental laws and safety regulations; emphasis on current laws and compliance auditing methodology.
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ACCT 4244: EDP Auditing
3.00 Credits
Louisiana State University and Agricultural & Mechanical College
Prereq.: grade of "C" or abovein ACCT 3222 or 3233; MS in Accounting students or permission of department. Credit will not be given for this course and ACCT 7244 or ISDS 4244. Electronic data processing (EDP) control, audit applications, and generalized audit software systems.
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ACCT 4333: Internship in Internal Auditing
3.00 Credits
Louisiana State University and Agricultural & Mechanical College
Prereq.: permission of instructor and department chair required. Credit will not be given for this course and ACCT 4231 or 7231 or 7333. Pass-fail grading. At least 20 hrs. per week of learning experience in internal auditing under the general supervision of a faculty member and direct supervision of a professional in internal auditing, Grading based on the faculty member's evaluation, a written report by the professional supervisor, and a written report by the student.
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ACCT 4421: Governmental and Not-for-Profit Accounting
3.00 Credits
Louisiana State University and Agricultural & Mechanical College
Prereq.: grade of "C" or above in ACCT 3001. C reditwill not be given for this course and ACCT 7421. Accounting, budgeting, fiscal processes, and financial records of local, state, and federal governmental bodies and of private nonprofit institutions.
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ACCT 4501: Petroleum Accounting
3.00 Credits
Louisiana State University and Agricultural & Mechanical College
Prereq.: grade of "C" orabove in ACCT 3021 and 3121; MS in accounting students or permission of department. Accounting for oil and gas exploration and production; accounting for oil and gas leases, exploration costs, undeveloped properties, drilling and development operations, production, and oil and gas revenues.
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ACCT 7021: Advanced Theory of Accounts
3.00 Credits
Louisiana State University and Agricultural & Mechanical College
Prereq.: ACCT 3021 and consent of instructor; or ACCT 4022. MS in accounting students or permission of instructor. Corporate reporting strategies and practices by managers; preparation of financial statements; interpretation of corporate financial reports.
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ACCT 7021 - Advanced Theory of Accounts
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ACCT 7122: Budgeting,Cost Analysis,and Control
3.00 Credits
Louisiana State University and Agricultural & Mechanical College
Prereq.: ACCT 3121. Use of external accounting systems for decision-making and control.
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ACCT 7201: Tax Aspects of Business Entities
3.00 Credits
Louisiana State University and Agricultural & Mechanical College
Prereq.: ACCT 3021 or equivalent. Basic concepts of business entities, including corporations, partnerships, and S corporations; tax consequences of the formation and operation of a business entity, and distributions to the owners.
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ACCT 7202: Income Taxation of Equity Exchanges and Redemptions
3.00 Credits
Louisiana State University and Agricultural & Mechanical College
Prereq.: ACCT 7201. Income tax consequences of the sales and exchanges of equity interests, the redemptions of equity interests, and business divisions and liquidations.
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