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ACCT 3070: accounting for mutual funds
3.00 Credits
Johnson & Wales University-North Miami
This course examines the role of the accounting agent/ investment accountant for a mutual fund. Students learn about the regulatory environment in which mutual funds operate and the role of the SEC while gaining an understanding of the types of transactions handled by a mutual fund accountant and how they affect the daily determination of a fund's Net Asset Value. Selected topics include equity transactions, bond transactions, portfolio appreciation and depreciation, income, factors and yields, daily income and expense accruals, capital stock and distributions. Students see the relationship between equity, bond, and money market funds and they also study tax matters relative to mutual funds. Prerequisites: ACCT1002 or ACCT1022, FIT1020. Quarter Credit Hours 4.5
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ACCT 3075: Financial?management
3.00 Credits
Johnson & Wales University-North Miami
Financial management is designed to acquaint the student with the basic tools required to perform financial analysis and planning, working capital management and capital budgeting in a business environment. Prerequisite: ACCT1002 or ACCT1022. (PT) Quarter Credit Hours 4.5
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ACCT 3075 - Financial?management
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ACCT 3080: Fraud Examination: Theory And
3.00 Credits
Johnson & Wales University-North Miami
PRACTICE The accounting and legal concepts along with the procedures that are necessary to accomplish fraud detection, fraud investigation, and fraud prevention duties are studied in this course. Students learn how to analyze allegations of fraud and how to utilize accounting and investigative skills during a fraud investigation. The development of computerized applications is used to assist in case analysis. Expert witness testimony is also discussed along with a review of the variety of ways of communicating findings. Prerequisites: ACCT1002 or ACCT1022, FIT1020. Quarter Credit Hours 4.5
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ACCT 3090: Accounting Practicum II
3.00 Credits
Johnson & Wales University-North Miami
This practicum offers the student hands on experience in the general ledger accounting function or accounting cycle function at university locations. Students have an opportunity to gain real world experience in a selected department or operation. Prerequisites: ACCT2090, permission of instructor. Quarter Credit Hours 1.5
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ACCT 3091: Accounting Practicum II
3.00 Credits
Johnson & Wales University-North Miami
This practicum offers the student hands on experience in the financial reporting and budgeting function while working at the university. Students have an opportunity to gain real world experience in the university accounting office. Prerequisites: ACCT3090, permission of practicum director. Quarter Credit Hours 1.5
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ACCT 4012: Taxes And Busines Decisions?
3.00 Credits
Johnson & Wales University-North Miami
The income tax issues that must be considered by managers prior to making business decisions are examined in this course. Topics include tax aspects of selecting a type of business entity; acquisition, use, and disposal of fixed assets; investments, capital gains and losses, nontaxable transactions, payroll taxes, and income tax planning. This course is an elective for non-accounting majors only. Prerequisite: ACCT1002 or ACCT1012 or ACCT1022. Quarter Credit Hours 4.5
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ACCT 4020: Accounting Technology Practice And Procedure
3.00 Credits
Johnson & Wales University-North Miami
Using the content specification outline of the Certified Information Technology Professional (CITP)? designation developed by the American Institute of Certified Public Accountants (AICPA), this course examines the various areas of technology related services provided by accountants in public accounting and private industry. Topics include information technology strategic planning; information systems management; systems architecture, business applications and e-business; security, privacy and contingency planning; system development, acquisition and project management; systems auditing and internal control; and databases and database management. Prerequisite: ACCT3060. Quarter Credit Hours 4.5
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ACCT 4050: International Accounting
3.00 Credits
Johnson & Wales University-North Miami
Accounting for and reporting upon the financial aspects of a multinational corporation are addressed in this course. Topics include foreign currency transactions, foreign currency translation (FASB 52), and accounting policies and practices of countries other than the United States. Prerequisite: ACCT2023. Quarter Credit Hours 4.5
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ACCT 4050 - International Accounting
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ACCT 4060: Accounting Seminar
3.00 Credits
Johnson & Wales University-North Miami
This course is delivered in a seminar format and serves as the capstone course for seniors majoring in Accounting. Using knowledge obtained through previous accounting course work, students analyze and report on contemporary issues in accounting and auditing. Computer software is used extensively throughout the course. Prerequisites: ACCT3040, ACCT3050, senior status. (WI) Quarter Credit Hours 4.5
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ACCT 4097: Quarter Credit Hours
4.50 Credits
Johnson & Wales University-North Miami
Quarter Credit Hours
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ACCT 4097 - Quarter Credit Hours
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