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ACC 631: Control of Non-Profit Organizations
3.00 Credits
Missouri State University-Springfield
3(3-0), D Prerequisite: grade of "C" or better in ACC 311 or ACC 611. Case study approach to financial control in non-profit organizations. Special emphasis is on governmental and health care organizations, although other non-profit organizations are also studied.
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ACC 631 - Control of Non-Profit Organizations
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ACC 632: Governmental and Not-For-Profit Organizational Accounting
3.00 Credits
Missouri State University-Springfield
Prerequisite: grade of "C" or better in ACC 301; and admitted to the MACC Program. 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 532. Cannot receive credit for both ACC 532 and ACC 632. 3(3-0), F,S
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ACC 632 - Governmental and Not-For-Profit Organizational Accounting
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ACC 641: Advanced Accounting and Management Information Systems
3.00 Credits
Missouri State University-Springfield
3(3-0), F Prerequisite: grade of "C" or better in ACC 341. Application of the concepts of systems design and implementation. Study of the attributes of accounting information systems and their relationship with management information systems. Functions of accounting information systems including data collection and transmission, internal controls, data organizations and storage, processing data, and information retrieval and display. Characteristics and applications of both manual and automated information systems.
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ACC 641 - Advanced Accounting and Management Information Systems
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ACC 650(551): Advanced Auditing
3.00 Credits
Missouri State University-Springfield
3(3-0), F,S Prerequisite: grade of "C" or better in ACC 550. External auditing procedures; implementing auditing standards; verifying adherence to generally accepted accounting principles; importance of the auditor's attest function.
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ACC 650(551) - Advanced Auditing
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ACC 651: Information Systems Auditing
3.00 Credits
Missouri State University-Springfield
3(3-0), S Prerequisite: grade of "C" or better in ACC 550 or ACC 555. A study of information systems controls; auditing around, through, and with the computer; auditing advanced computer systems, spreadsheets and other fourth generation language applications. Hands-on computer auditing projects will be integrated into the course.
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ACC 651 - Information Systems Auditing
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ACC 652: Fraud Examination
3.00 Credits
Missouri State University-Springfield
3(3-0), D Prerequisite: grade of "C" or better in ACC 211 or ACC 206 or ACC 500, and permission of instructor. An in-depth study of the fraud examination process, including fraud prevention, detection, investigation, and management and employee fraud, and the legal aspects of fraud. Case studies are used extensively throughout the course.
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ACC 652 - Fraud Examination
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ACC 653: 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 admitted to the MACC Program. 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 be taught concurrently with ACC 553. Cannot receive credit for both ACC 553 and ACC 653. 3(3-0), F,S
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ACC 653 - Auditing
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ACC 655: Internal Auditing
3.00 Credits
Missouri State University-Springfield
Prerequisite: grade of "C" or better in ACC 341; and admitted to the MACC Program. 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 555. Cannot receive credit for both ACC 555 and ACC 655. 3(3-0), D
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ACC 655 - Internal Auditing
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ACC 656: Operational Auditing
3.00 Credits
Missouri State University-Springfield
Prerequisite: admitted to MACC Program. 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 556. Cannot receive credit for both ACC 556 and ACC 656. 3(3-0), D
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ACC 656 - Operational Auditing
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ACC 690: Seminar in Accounting
3.00 Credits
Missouri State University-Springfield
3(3-0), D Prerequisite: 12 graduate credit hours of accounting courses and permission of the Master of Accountancy Program Director. Critical evaluation and interpretation of the current research and professional literature in accounting. Study of ethical and institutional features of the accounting environment. Completion of a significant research project.
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ACC 690 - Seminar in Accounting
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