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ACTG 492: Independent Study
3.00 Credits
Montana State University
On Demand 1-6 cr. IND May be repeated. Max 12 cr. -- Directed undergraduate research/creative activity which may culminate in a research paper, journal article, or undergraduate thesis.
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ACTG 492 - Independent Study
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ACTG 494: Seminar
1.00 Credits
Montana State University
On Demand 1 cr. SEM 1 Maximum 4 cr. PREREQUISITE: Junior standing and as determined for each offering. For business majors: Formal admission to the College of Business. -- Topics offered at the upper division level that are not covered in regular courses. Students participate in preparing and presenting discussion material.
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ACTG 494 - Seminar
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ACTG 498: Internship
2.00 - 12.00 Credits
Montana State University
On Demand 2 - 12 cr. IND Maximum 12 cr. PREREQUISITE: Formal admission to the College of Business and consent of the instructor. -- An individualized assignment arranged with an agency, business or other organization to provide guided experience in the field.
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ACTG 498 - Internship
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ACTG 500: Seminar
1.00 Credits
Montana State University
On demand 1 cr. SEM 1 PREREQUISITE: Admission to the MPAc program. -- Topics offered at the graduate level that are not covered in regular graduate courses. Students participate in preparing and presenting discussion material.
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ACTG 500 - Seminar
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ACTG 514: Fraud Examination
3.00 Credits
Montana State University
On demand 3 cr. LEC 3 PREREQUISITE: ACTG 411 and admission to MPAc Program or consent of instructor. -- An overview of fraud examination, including the extent and nature of fraud, motivations of perpetrators, fraud symptoms, legal issues, as well as methods of detection, investigation, and prevention of various asset misappropriation schemes and fraudulent financial statements.
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ACTG 514 - Fraud Examination
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ACTG 515: Professional Services Management
3.00 Credits
Montana State University
On demand 3 cr. LEC 3 PREREQUISITE: Admission to the MPAc program or consent of instructor. -- This course is designed to expose students to the internal operations and client management efforts of professional services organizations and providers, with a particular focus on accounting firms. Topics include managing service relationships, service firm structure and the service-profit chain.
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ACTG 515 - Professional Services Management
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ACTG 521: Advanced Auditing
3.00 Credits
Montana State University
S 3 cr. LEC 3 PREREQUISITE: ACTG 411 and admission to MPAc Program. -- An in-depth analysis of contemporary auditing and assurance theory, statistical sampling, internal control, and audit evidence.
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ACTG 521 - Advanced Auditing
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ACTG 524: International Accounting
3.00 Credits
Montana State University
On Demand 3 cr. LEC 3 PREREQUISITE: ACTG 328 and admission to MPAc Program. -- This course introduces students to international accounting with special emphasis on four major topics: 1) accounting systems as expressions of cultural, political, and ideological forces, 2) comparative international accounting patterns, 3) efforts to harmonize international accounting standards world wide, and 4) accounting issues faced by multinational corporations.
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ACTG 524 - International Accounting
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ACTG 525: Accounting Theory And Complex Issues in Accounting
3.00 Credits
Montana State University
br> F 3 cr. LEC 3 PREREQUISITE: ACTG 328 and Admission to MPAc Program. -- A study of complex financial accounting issues and the underlying theoretical rationale. Key topics include derivative financial instruments, hedge accounting, elements of the other comprehensive income, sale-leaseback transactions, consignment accounting, and troubled debt restructuring.
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ACTG 525 - Accounting Theory And Complex Issues in Accounting
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ACTG 526: Advanced Taxation
3.00 Credits
Montana State University
S 3 cr. LEC 3 PREREQUISITE: ACTG 401 and admission to MPAc Program or consent of instructor. -- Students develop knowledge of how tax laws affect partnerships, corporations, and other business entities. In addition, the tax laws applicable to not-for-profit entities, estates, trusts and multi-jurisdictional issues are explored. Tax reporting, tax planning, and tax research skills are emphasized.
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ACTG 526 - Advanced Taxation
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