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ACCT 4126: G Survey International Accounting
3.00 Credits
University of New Orleans
Prerequisite: ACCT 3122 or consent of department. An overview accounting in an international context and related issues. Topics covered include the international accounting environment, classification schemes, comparative accounting practice, accounting standards, foreign currency, reporting and disclosure, auditing and taxation. Credit will not be given for this course and for ACCT 6126.
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ACCT 4132: G Cost Accounting II
3.00 Credits
University of New Orleans
Prerequisite: ACCT 3131. Advanced work in the development and use of accounting information for internal business decisions. Topics include: structure of managerial accounting theory; cost classifications and methods of cost estimation; decision models; standards and control; accounting information for production, marketing, and financing decisions.
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ACCT 4142: G EDP Audit & Adv AIS
3.00 Credits
University of New Orleans
Prerequisite: ACCT 3141 or equivalent. Information systems and accounting theory applied to advanced computerized information (electronic data processing or EDP) systems with emphasis on internal controls and auditing techniques.
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ACCT 4150: G Tax for Business Decisions
3.00 Credits
University of New Orleans
Not open to all accounting majors. A survey of federal income taxes including the study of the development of taxable income and deductions for individuals, partnerships, and corporations with application to business decisions and tax planning. Credit will not be given for both ACCT 4150 and ACCT 4160.
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ACCT 4152: G Tax Accounting II
3.00 Credits
University of New Orleans
Offered each semester. Prerequisite: Accounting 3152 . Research methods in taxation. Intensive treatment of tax problems of partnerships, corporations, and fiduciaries. Study of federal estate and gift taxes.
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ACCT 4153: G Individual Tax Planning
3.00 Credits
University of New Orleans
Prerequisite: Accounting 3152 or consent of department. Exploration of those areas most productive of tax saving opportunities for the individual. Timing of reporting income and deduction and the use of various tax-saving legal instruments will be covered.
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ACCT 4154: G Estate & Gift Taxation
3.00 Credits
University of New Orleans
Prerequisite: consent of department. ACCT 4152 recommended. Taxation of gratuitous transfers under the federal estate and gift tax code. Emphasis will be given to the community property laws of Louisiana as they influence gift and estate taxation.
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ACCT 4162: G Advanced Auditing
3.00 Credits
University of New Orleans
Prerequisite: ACCT 3161. Current auditing concepts and prospective developments in professional and internal auditing. Cases and readings used to illustrate applications of auditing standards, statistical sampling, professional ethics, and legal liability.
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ACCT 4167: G Internal Auditing
3.00 Credits
University of New Orleans
Prerequisite: ACCT 3122 (with a grade of C or better) and consent of department. A study of internal auditing ethics, standards, and concepts. Students should apply a semester in advance for consent of the department. Students taking this course for graduate credit must complete an additional course project. Credit will not be given for both ACCT 4167 and 6167.
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ACCT 4168: G Operational Auditing
3.00 Credits
University of New Orleans
Prerequisite: ACCT 3122 (with a grade of C or better) and consent of department. Operational, efficiency, and effectiveness audits, and relevant internal auditing standards. Cases and readings used to illustrate internal auditing standards and applications of internal audit practices. Students taking this course for graduate credit must complete an additional course project. Credit will not be given for both ACCT 4168 and 6168
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