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ACC 532: Governmental and Not-For-Profit Organizational Accounting
3.00 Credits
Missouri State University-Springfield
Prerequisite: 75 credit hours; and a grade of "C" or better in ACC 301; and undergraduate business majors must be admitted to COBA. Governmental and not-for-profit organizational accounting records and funds, budgeting, budget control, analysis and interpretation of financial statements. May be taught concurrently with ACC 632. Cannot receive credit for both ACC 532 and ACC 632. 3(3-0), F,S
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ACC 550: Auditing
3.00 Credits
Missouri State University-Springfield
3(3-0), F,S Prerequisite: grades of "C" or better in ACC 301 and ACC 302 and ACC 321 and ACC 341; and undergraduate business majors must be admitted to COBA. Kinds of audits, the duties and obligations of the auditor, principles and procedures to be followed in conducting an audit. A grade of "C" or better is required in this course in order to take ACC 650. This course has a required assessment component. May not be taken Pass/Not Pass.
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ACC 550 - Auditing
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ACC 553: Auditing
3.00 Credits
Missouri State University-Springfield
Prerequisite: grades of "C" or better in ACC 301 and ACC 302 and ACC 311 and ACC 321 and ACC 341; and undergraduate business majors must be admitted to COBA. Kinds of audits, the duties and obligations of the auditor, principles and procedures to be followed in conducting an audit. A grade of "C" or better is required in this course in order to take ACC 750. This course has a required assessment component. May not be taken Pass/Not Pass. May be taught concurrently with ACC 653. Cannot receive credit for both ACC 553 and ACC 653. 3(3-0), F,S
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ACC 555: Internal Auditing
3.00 Credits
Missouri State University-Springfield
Prerequisite: grade of "C" or better in ACC 341; and undergraduate business majors must be admitted to COBA. Functions of internal audit, financial audit, and operations audit; importance of the changing professional status of the internal auditor. May be taught concurrently with ACC 655. Cannot receive credit for both ACC 655 and ACC 555. 3(3-0), D
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ACC 555 - Internal Auditing
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ACC 556: Operational Auditing
3.00 Credits
Missouri State University-Springfield
Prerequisite: 60 credit hours; and undergraduate business majors must be admitted to COBA. Primarily a case study approach covering nonfinancial audits of efficient and effective resource utilization, accomplishment of operational goals, adherence to laws and regulations, fraud prevention and detection, integrity and security of computer systems, and achievement of program goals. May be taught concurrently with ACC 656. Cannot receive credit for both ACC 656 and ACC 556. 3(3-0), D
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ACC 556 - Operational Auditing
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ACC 596: Research Issues and Problems: Accounting
1.00 - 3.00 Credits
Missouri State University-Springfield
Prerequisite: 60 credit hours and permission of the School of Accountancy Director; and undergraduate business majors must be admitted to COBA. Research issues and projects growing from particular needs which may require additional depth or breadth of study. Outline of study must be approved prior to enrolling. May be repeated to a total of 3 hours. May be taught concurrently with ACC 695. Cannot receive credit for both ACC 695 and ACC 596. 1-3 D
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ACC 596 - Research Issues and Problems: Accounting
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ACC 600: Accounting Concepts for Managers
3.00 Credits
Missouri State University-Springfield
Prerequisite: permission of a director of COBA graduate program or the director of the MS in Administrative Studies program. Comprehensive study of the fundamentals of financial and managerial accounting. Designed for graduate students who have not had an undergraduate course in accounting. Will not be counted in the hours required for a COBA graduate degree. 3(3-0), F,S
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ACC 600 - Accounting Concepts for Managers
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ACC 603: Seminar in Accounting Theory
3.00 Credits
Missouri State University-Springfield
3(3-0), F,S Prerequisite: grades of "C" or better in ACC 302 and in 15 credit hours of accounting courses at the 300 level or higher. Critical evaluation and interpretation of accounting theory. Completion of a significant research project.
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ACC 603 - Seminar in Accounting Theory
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ACC 604: Advanced Accounting
3.00 Credits
Missouri State University-Springfield
Prerequisite: grade of "C" or better in ACC 302; and admitted to the MACC Program. Study of accounting for pensions, deferred taxes, business combinations, partnerships, and certain multicurrency accounting issues. May be taught concurrently with ACC 504. Cannot receive credit for both ACC 504 and ACC 604. 3(3-0), F,S
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ACC 604 - Advanced Accounting
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ACC 605: Advanced Financial Accounting Problems
3.00 Credits
Missouri State University-Springfield
3(3-0), F,S Prerequisite: grade of "C" or better in ACC 302 and in ACC 504 or concurrent enrollment in ACC 504. Case studies of the application of major authoritative financial accounting pronouncements to integrated financial accounting problems; emphasis on the impact of accounting pronouncements on financial reporting, the changing trend in accounting theory and the possible future development of accounting pronouncements.
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ACC 605 - Advanced Financial Accounting Problems
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