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ACCT 406: Current Accounting Topics
3.00 Credits
McNeese State University
Selected topics in accounting. Prerequisite: ACCT 306. Junior standing. Lec. 3 Cr. 3
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ACCT 415: Auditing Principles
3.00 Credits
McNeese State University
Nature and significance of the financial statement audit and the operational audit; auditing theory, practice, and procedures for manual and computerized accounting systems; audit programs and work papers; audit reports. Prerequisites: ACCT 306 and BADM 215 or MATH 231. Junior standing. Lec. 3 Cr. 3
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ACCT 415 - Auditing Principles
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ACCT 416: Advanced Auditing
3.00 Credits
McNeese State University
Auditing standards, professional ethics, auditor's liability, auditing procedures, working papers, and reports; case studies in auditing. Prerequisite: ACCT 415. Junior standing. Lec. 3 Cr. 3
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ACCT 416 - Advanced Auditing
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ACCT 418: Fraud Examination
3.00 Credits
McNeese State University
Principles and methodology of fraud detection, investigation and deterrence. Includes skimming, cash larceny, check tampering, register disbursement schemes, billing schemes, payroll and expense reimbursement schemes, non-cash misappropriations, corruption, and fraudulent financial statements. Prerequisite: ACCT 306. Junior standing. Lec. 3 Cr. 3
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ACCT 418 - Fraud Examination
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ACCT 423: Internal Auditing
3.00 Credits
McNeese State University
Internal auditing standards, ethics, concepts, audit techniques, and reporting practices. Prerequisites: ACCT 306. Junior standing. Lec. 3 Cr. 3
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ACCT 423 - Internal Auditing
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ACCT 431: Governmental Accounting
3.00 Credits
McNeese State University
Accounting, budgeting, fiscal processes and financial records of local, state, and federal governmental bodies and of other non-business organizations. Prerequisites: ACCT 206 or ACCT 208. Junior standing. Lec. 3 Cr. 3
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ACCT 431 - Governmental Accounting
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ACCT 451: Accounting Information Systems
3.00 Credits
McNeese State University
System concepts and their application in the design, implementation, control, and audit of accounting information systems, including computerized systems. Prerequisite: ACCT 306. Junior standing. Lec. 3 Cr. 3
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ACCT 451 - Accounting Information Systems
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ACCT 461: Theory
3.00 Credits
McNeese State University
Theoretical framework of accounting with emphasis on the publications of the FASB, AICPA, and AAA; selected specialized topics of current interest. Prerequisite: ACCT 306. Junior standing. Lec. 3 Cr. 3
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ACCT 461 - Theory
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ACCT 491: Directed Study
3.00 Credits
McNeese State University
Individual study of advanced accounting topics. A formal written report is required. Notes May be repeated once for additional credit. Prerequisite: Permission of the department head. Junior standing. Cr. 3
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ACCT 491 - Directed Study
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ACCT 602: Financial Accounting Concepts
3.00 Credits
McNeese State University
Concepts and techniques underlying the basic financial statements; the financial statements from the viewpoint of managers and users. Prerequisites: MBA. 600; acceptance in a graduate degree program and/or permission of MBA Director. Lec. 3 Cr. 3
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ACCT 602 - Financial Accounting Concepts
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