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ACC 3120: Issues in Financial Accounting and Reporting
3.00 Credits
The University of Tennessee at Chattanooga
An application of accounting principles and an examination of how those principles influence the financial reporting process. Every semester. Credit not allowed toward the Accounting major.
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ACC 4010: Advanced Accounting
3.00 Credits
The University of Tennessee at Chattanooga
Theory of business combinations and preparation of consolidated financial statements; accounting for foreign currency translations, and partnerships. Spring semester.
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ACC 4010 - Advanced Accounting
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ACC 4050: Auditing
3.00 Credits
The University of Tennessee at Chattanooga
Kinds of audits, systems of accounts, and methods of conducting audits. Preparation of working papers and reports. Fall and spring semesters. Prerequisites: ACC 3010, MGT 2120 or department head approval. Prerequisite or Corequisite: ACC 4080.
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ACC 4060: Advanced Managerial Accounting
3.00 Credits
The University of Tennessee at Chattanooga
An investigation of alternative managerial accounting models available for planning, controlling, and evaluating operating and capital expenditures. Including investigations of the assumptions, behavioral implications, quantitative methodologies, and controversial issues in current and proposed managerial accounting models. On demand. Prerequisites: ACC 3050, FIN 3020 or department head approval.
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ACC 4070: Governmental Accounting
3.00 Credits
The University of Tennessee at Chattanooga
Accounting systems of institutions and various governmental units. Fund transactions, revenues and expenditures, appropriations, and form and content reports. Fall and spring semesters.
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ACC 4080: Accounting Information Systems
3.00 Credits
The University of Tennessee at Chattanooga
This course provides an introduction to accounting information systems concepts. Emphasis is on the definition of accounting information, current accounting technology, the systems development life cycle, systems controls, accounting transaction cycles and related documents and files. Every semester. Prerequisites: MGT 1000; ACC 3000 and ACC 3050, or ACC 3120 or department head approval.
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ACC 4110: Taxation of Corporations and Partnerships
3.00 Credits
The University of Tennessee at Chattanooga
Fundamentals of federal income tax laws covering the formation, liquidation and reorganization of corporations and partnerships. Emphasis is placed on the federal income tax laws as they relate to both the entity and the owner. Fall and spring semesters.
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ACC 4995r: Departmental Thesis
1.00 - 3.00 Credits
The University of Tennessee at Chattanooga
Every semester. Requires University Honors approval. Department may have additional prerequisite requirements. Student must submit an Individual Studies/Research Contract to the Records Office at the time of registration.
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ACC 4997r: Research
1.00 - 9.00 Credits
The University of Tennessee at Chattanooga
Every semester.
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ACC 4998r: Individual Studies
1.00 - 9.00 Credits
The University of Tennessee at Chattanooga
Every semester.
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ACC 4998r - Individual Studies
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