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ACTG 412: Auditing II
3.00 Credits
Le Moyne-Owen College
This course deals with auditing theory, standards and procedures, current trends, and the study of AICPA releases pertaining to auditing. Prerequisite: ACCT 411. Note: Not offered in 2002-03.
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ACTG 414: Tax Accounting
3.00 Credits
Le Moyne-Owen College
This course involves the study of federal income tax laws and their effect on individual income. Prerequisite: ACCT 301. (Spring)
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ACTG 414 - Tax Accounting
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ACTG 415: Corporate Tax Accounting
3.00 Credits
Le Moyne-Owen College
This course is a continuation of ACCT 414 with further study of tax problems of corporations. Note: Not offered in 2002-03.
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ACTG 416: Accounting Theory and Research
3.00 Credits
Le Moyne-Owen College
This course is a study of the framework of ideas, concepts, and principles, which make up the body of knowledge of accounting theory. Open to senior students only. Students will register for BUAD 460. Prerequisite: ACCT 302 and 303 and at least one 400 level accounting course, which can be taken concurrently. Note: Not offered in 2002-03.
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ACTG 451: Special Studies in Accounting I and II
1.00 - 6.00 Credits
Le Moyne-Owen College
These are courses with variable content that take advantage of resources not regularly available. In Fall 2002, ACCT 451 will cover accounting issues for non-profit organizations. Note that ACCT 451 may be repeated for credit as topics vary. The student's transcript will record the specific topic covered in the course. Prerequisite: Permission of instructor. Fall.
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ACTG 452: Special Studies in Accounting I and II
1.00 - 6.00 Credits
Le Moyne-Owen College
These are courses with variable content that take advantage of resources not regularly available. In Spring 2003, ACCT 452 will cover current issues in accounting. Note that ACCT 452 may be repeated for credit as topics vary. The student's transcript will record the specific topic covered in the course. Prerequisite: Permission of instructor. (Spring)
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ADCF 218: Advanced Microcomputer Applications to Business
3.00 Credits
Le Moyne-Owen College
This course will provide students with advanced applications in Microsoft Excel geared toward courses in finance. Prerequisites: BUAD 118 or COSI 118 or permission of the instructor.
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ADCF 300: Introduction to Financial Management
3.00 Credits
Le Moyne-Owen College
This is an introductory course in finance. The course considers markets in which funds are traded, the institutions that participate and facilitate the flow of funds, and the principles and concepts of financial management needed for making sound decisions. Prerequisites: Permission of the division chair or ADCF coordinator. Fall and Spring.
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ADCF 320: Corporation Finance
3.00 Credits
Le Moyne-Owen College
This course is concerned with the tools of financial analysis. Topics include financial statement analysis, forecasting, cash flow analysis, current asset management, capital structure, and capital budgeting. Prerequisites: ADCF 300. Fall and Spring.
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ADCF 400: Investments
3.00 Credits
Le Moyne-Owen College
This course covers the use of analytical techniques to evaluate investment opportunities. The course addresses available investment instruments and considers the ways capital markets currently work; provides a consideration of ways for evaluating current investments and futures in the financial market. Prerequisites: ADCF 320. Fall and Spring.
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