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ACG 4221: Advanced Financial Reporting and Analysis II
4.00 Credits
Hodges University - Closed
The second advanced financial reporting and analysis course deals with a variety of topics as impacted by generally accepted accounting principles (GAAP). Areas covered include accounting for branch operations, foreign currency concepts and financial statements, segment and interim financial reporting, and the formation, operation, dissolution, and liquidation of partnerships. (This course may be taken independent of ACG4201). Prerequisite: ACG3121
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ACG 4221 - Advanced Financial Reporting and Analysis II
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ACG 4391: Special Topics in Accounting
4.00 Credits
Hodges University - Closed
This course provides a capstone culminating experience to integrate various accounting and business competencies. Core functional, personal and broad business perspective competencies that are universally applicable to a diverse and growing array of accounting career options are emphasized. The focus of this class is skill based learning and contemporary accounting topics with an emphasis on research and application. Prerequisites: ACG3362, ACG4011, ACG4201, and ACG4632 or permission of the Program Chair
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ACG 4391 - Special Topics in Accounting
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ACG 4400: Accounting Information Systems
4.00 Credits
Hodges University - Closed
Development of the analysis, synthesis, design, operation, control, and evaluation of manual and computerized accounting information systems. Prerequisites: CAP1000 and ACG4632
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ACG 4400 - Accounting Information Systems
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ACG 4401: Financial Statement Analysis for Managers
4.00 Credits
Hodges University - Closed
Topics include financial statement ratio analysis, private and public reporting requirements, generally accepted accounting principles (GAAP), earnings per share, budgeting, cash flows, CVP analysis and decision analysis. (This course is designed for non-accounting majors and does not meet Florida CPA requirements). Prerequisite: Permission of the Program Chair
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ACG 4401 - Financial Statement Analysis for Managers
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ACG 4410: Accounting & Tax for Entrepreneurs
4.00 Credits
Hodges University - Closed
This course is an in-depth study of accounting concepts and the required standards for the presentation of the financial statements of the balance sheet, income statement and cash flow statement. Financial ratios will be formulated and analyzed as to their meaning. Students will compare the various business form alternatives of a sole proprietor, partnership, C corp., S-corp. and the LLC and the LLP alternatives. Federal tax comparisons of the alternative forms will be explored. Prerequisites: ACG2001, ACG2021
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ACG 4410 - Accounting & Tax for Entrepreneurs
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ACG 4501: Governmental & Not-for-Profit Accounting
4.00 Credits
Hodges University - Closed
Applications of financial accounting principles to governmental and non-profit entities including GASB pronouncements, budgets, fund accounting, and combined financial statements. Prerequisite: ACG3121 or permission of the Program Chair
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ACG 4501 - Governmental & Not-for-Profit Accounting
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ACG 4632: Independent Auditing I
4.00 Credits
Hodges University - Closed
This course deals with the development of an appreciation of the challenges that confront the independent auditor in the private sector. Emphasis is on the auditor's role, AICPA-Code of Professional Responsibility, auditing standards, evidence, and procedures. Prerequisites: ACG3011, ACG3121, ACG3362
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ACG 4632 - Independent Auditing I
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ACG 4640: Independent Auditing II
4.00 Credits
Hodges University - Closed
This course deals with specific topics generally not covered in an independent auditing course (ACG4632). Topics include governmental and operational auditing, reviews, compilations, SSAE and similar auditing standards, international auditing standards and current areas emphasized in the auditing section of the Uniform CPA Examination. Prerequisite: ACG4632
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ACG 4640 - Independent Auditing II
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ACG 4645: Internal Audit
4.00 Credits
Hodges University - Closed
This course deals with the role of the internal auditor as it is expressed in the internal audit function. Topics include the nature of internal auditing, internal audit department, IIAS standards, CIA examination, and auditing of internal financial, operational and corporate functional areas. Students will be required to participate in a clinical experience by performing an actual internal audit of an existing business. Prerequisite: ACG4632
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ACG 4645 - Internal Audit
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ACG 4701-4: Directed Study in Accounting
1.00 Credits
Hodges University - Closed
Each student will prepare an approved study in either thesis form or directed study form if the answer to the study has already been determined. Students will meet with the assigned faculty member at least one hour per week during the semester. Prerequisite: Permission from the Program Chair and approval of the Executive Vice President of Academic Affairs
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ACG 4701-4 - Directed Study in Accounting
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