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ACTG 430: Personal Income Tax
3.00 Credits
Chadron State College
Federal income and state tax statutes, tax forms and regulations. Preparation of individual income tax returns and partnership returns. Computer software packages may be included.
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ACTG 430 - Personal Income Tax
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ACTG 431: Corporate/Fiduciary Tax
3.00 Credits
Chadron State College
Basic principles of federal income taxation for partnerships, corporations, and fiduciaries. Tax preparation software packages may be included. Prerequisite: ACTG 242 or equivalent.
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ACTG 431 - Corporate/Fiduciary Tax
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ACTG 433: Govt/Not For Profit Actg
3.00 Credits
Chadron State College
Specialized accounting procedures designed for governmental and non-profit entities including fund accounting, budgetary accounting and reporting procedures. Non-profit accounting system software may be used to record transactions for these governmental and non-profit entities. Prerequisite: ACTG 242 or equivalent.
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ACTG 433 - Govt/Not For Profit Actg
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ACTG 437: Cost Accounting
3.00 Credits
Chadron State College
Manufacturing cost procedures including job-order and process cost systems, planning and control, budgeting and standard costing, and analysis of costs and profits. Prerequisite: ACTG 242 or equivalent.
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ACTG 437 - Cost Accounting
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ACTG 438: Auditing
3.00 Credits
Chadron State College
Duties and responsibilities of auditors, how to conduct an audit, preparation of audit reports and special auditing problems. Standardized auditing software may be used to conduct a simulated audit for a business entity. Prerequisite: ACTG 342 or equivalent.
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ACTG 438 - Auditing
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ACTG 443: Advanced Accounting
3.00 Credits
Chadron State College
Accounting theory and problems dealing with corporate combinations and consolidations and other specialized financial accounting topics. Prerequisites: ACTG 342 and MIS 332 OR equivalencies.
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ACTG 443 - Advanced Accounting
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ACTG 460: Topics In Accounting
1.00 - 3.00 Credits
Chadron State College
Topics or seminars will be selected as needed to keep students abreast of contemporary issues in accounting.
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ACTG 460 - Topics In Accounting
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ACTG 531: Financial Accounting
3.00 Credits
Chadron State College
Conceptual and technical material designed to enable students to read, analyze and interpret financial information on financial statements.
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ACTG 531 - Financial Accounting
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ACTG 532: Managerial Accounting
3.00 Credits
Chadron State College
An introduction to the fundamentals of management accounting with an emphasis on the use of accounting information in cost accumulation, decision making, and planning and control.
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ACTG 532 - Managerial Accounting
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ACTG 537: Advanced Cost Management Accounting
3.00 Credits
Chadron State College
Advanced cost accounting & managerial accounting concepts & procedures are applied to the management decision making process. Topics included are: capital investment decisions, budgeting, standard costing, & transfer pricing. Prerequisites: ACTG 241, ACTG 242, and ACTG 337 or equivalencies. Master of Business Administration students cannot have more than six (6) credits of 500 level dual-listed courses in their degree program.
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ACTG 537 - Advanced Cost Management Accounting
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