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ACCT 607: State and Local Taxation
3.00 Credits
Gardner-Webb University
Examines the structure and function of state and local taxation as opposed to federal taxation. The impact of specific North Carolina tax law on personal and business policy is analyzed. Content is particularly useful for those who may enter public practice. 3 hrs.
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ACCT 607 - State and Local Taxation
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ACCT 610: Adv Accounting Information Sys
3.00 Credits
Gardner-Webb University
The integration of advanced applications in Accounting Information Systems including the understanding of appropriate computer technology in accounting, systems design and evaluation, systems controls, and systems implementation. 3 hrs.
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ACCT 610 - Adv Accounting Information Sys
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ACCT 611: Advanced Auditing
3.00 Credits
Gardner-Webb University
An integrative course designed to enable the student to employ knowledge of the various funcational areas of accounting as policy decisions are considered from the view-point of the auditor. An in-depth examination of the standards and principles of internal and external auditing, regulatory agency promulgations, and application of the standards and principles to preparation of auditing. ASB pronouncements and application of GAAS to an audit (public, internal and governmental) engagement will also be examined. Case methods of insturction lend realism to exercises in decisionmaking. A student receiving a final grade of less than B must repeat the course. Prerequisites: Minimum of 21 hours of required MAcc program courses that include ACCT 601, 610, and 612 or permission of MBA Director. 3-0-3
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ACCT 611 - Advanced Auditing
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ACCT 612: Accounting Theory & Practice
3.00 Credits
Gardner-Webb University
The study of advanced accounting topics and theory, financial accounting standards and principles, regulatory agency promulgations, preparation of financial accounting reports and application to special accouting topics and problems. 3 hrs.
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ACCT 612 - Accounting Theory & Practice
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ACCT 619: Cases in Taxation
3.00 Credits
Gardner-Webb University
Cases precipitate a consideration of the effects of federal taxation on business policy and decision making. Draws from other business disciplines as fact patterns are analyzed and recommendations are made based on tax legislation and legal interpretation by the courts. 3 hrs.
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ACCT 619 - Cases in Taxation
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ACCT 620: Cases in Fin/Managerial Acct
3.00 Credits
Gardner-Webb University
Integration of the conceptual and computational aspects of income determination, financial statement analysis and preparation. Readings, problem solving and cases will be the core of this course. 3 hrs.
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ACCT 620 - Cases in Fin/Managerial Acct
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ACCT 621: Govt & Not-For-Profit Acct
3.00 Credits
Gardner-Webb University
Budgeting, fund accounting, internal auditing concepts, financial reporting and techniques for planning and control with special emphasis to government and not-for-profit sectors of the economy. 3 hrs.
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ACCT 621 - Govt & Not-For-Profit Acct
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ACCT 625: Topics in Accounting
3.00 Credits
Gardner-Webb University
Intended to provide a forum for the consideration of contemporary issues facing the business and accounting community. Allows students to concentrate on issues such as leadership in the accounting profession, white collar crime, the taxation of estates, or the tax effects of taxation on business organization. 3 hrs.
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ACCT 625 - Topics in Accounting
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ACCT 630: Fraud Examination
3.00 Credits
Gardner-Webb University
In this course we discuss proactive and reactive fraud examination including the board of directors audit committee and liability related issues;investigative decision making for prevention, detection, investigation and reporting of fraud. Additionally, we cover the study of risk and controls relative to the deterrence prevention and detection of beneficial and detrimental fraud.
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ACCT 630 - Fraud Examination
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ART 307: Art Survey
3.00 Credits
Gardner-Webb University
A survey course involving encounters with a variety of pieces of visual art, including an overview of our civilization as reflected in art. 3-0-3
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ART 307 - Art Survey
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