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ACCT 4010: Advanced Accounting-Consolidation
3.00 Credits
Tennessee State University
In-depth application of accounting concepts, theories, and conventions to recording and reporting of problems arising from business combinations, branch operations, as well as business operations in foreign countries. Consolidated balance sheets, income statements, and retained earnings statements. Home office and branch accounting, foreign exchange, foreign subsidiaries, segment and interim reporting, partnerships, joint ventures, consignments, and installment sales. Prerequisite: ACCT 3120.
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ACCT 4030: Governmental/NFP ACCOUNTING
3.00 Credits
Tennessee State University
Application of accounting concepts, theories, and conventions to recording and reporting of problems arising from the use of non-corporate forms of organizations, business combinations, special types of sales contracts, and public-sector accounting as applied to government. Prerequisite: ACCT 3110.
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ACCT 4160: Internal Auditing
3.00 Credits
Tennessee State University
Theory and principles of internal audit practice and procedures in accordance with Standards for the Professional Practice of Internal Auditing. The course includes a study of the development of the profession, techniques, purpose, objectives, and administration of internal auditing. Audit reports furnishing management with analyses, appraisals, recommendations, counsel, and information concerning activities review are also covered. Prerequisite: ACCT 3200.
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ACCT 4170: Federal Income Tax II-Corp/Part/Fiduciary
3.00 Credits
Tennessee State University
Corporate, Partnership, Gift, Estate, and Trust federal tax returns are analyzed based on research of the IRC, Treasury Regulations, etc. Prerequisite: ACCT 3070.
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ACCT 4190: Advanced Cost Accounting
3.00 Credits
Tennessee State University
This course covers advanced managerial accounting concepts, techniques for decision making, capital budgeting, transfer pricing, decision models, inventory management, behavioral accounting, inventory systems and yield/mix models of profit maximization. Prerequisite: ACCT 3140.
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ACCT 4220: AccountingTheory
3.00 Credits
Tennessee State University
A study of propositions, axioms, theories, controversial accounting concepts, authoritative statements, research studies of professional organizations, and professional problems. Critical evaluation of concepts, assumptions, principles, and analytical methodologies of accounting and their application to factual situations. Prerequisite: ACCT 3120.
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ACCT 4230: Auditing Theory
3.00 Credits
Tennessee State University
This course addresses theory and principles of audit practice and procedures in accordance with generally accepted auditing standards, the auditor's professional code of ethics, the legal liability of the auditor, audit reports, and other accounting services and reports. Prerequisites: ACCT 3200 and ACCT 3110.
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ACCT 4240: Advanced Auditing
3.00 Credits
Tennessee State University
A course which emphasizes the student's ability to apply knowledge of audit theory and principles, generally accepted auditing standards and generally accepted accounting principles to actual documented audit situations through the case study method.Written analysis of cases is required. Completion of a computerized practice set emphasizing preparation and documentation of working papers is also required. Prerequisite: ACCT 4230.
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ACCT 4250: International Accounting
3.00 Credits
Tennessee State University
Introduction to international accounting standards and a survey of foreign accounting standards. Major international issues of financial accounting, currency transactions and translations, transfer prices, and management planning and control are addressed. Prerequisite: FINA 3300.
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ACCT 4800: Accounting Internship
3.00 Credits
Tennessee State University
Internships are designed to provide accounting students supervised practical learning experiences in public, industry, governmental, or not-for-profit entities. Work experience enhances theory and classroom studies. Student activity and progress must be monitored and evaluated by an assigned senior department faculty. Prerequisites: Consent of Department Head and full admission to the College of Business.
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