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ACCT 3032: Cost Accounting II
3.00 Credits
Johnson & Wales University-Providence
This course focuses on a study of more advanced problems encountered in a manufacturing business. Topics covered include the use of a standard cost system, variance analysis, absorption versus direct costing, break-even analysis and material and labor related problems. Prerequisite: ACCT3031. Quarter Credit Hours 4.5
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ACCT 3040: Auditing
3.00 Credits
Johnson & Wales University-Providence
This course is designed to acquaint the student with methods of verification, analysis and interpretation of generally accepted auditing procedures. The mechanics of planning and implementing an audit and the preparation of reports are studied. Prerequisite: ACCT2023. Quarter Credit Hours 4.5
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ACCT 3040 - Auditing
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ACCT 3045: Internal Auditing
3.00 Credits
Johnson & Wales University-Providence
The internal audit function of the modern organization is the subject of this course, with a concentration on the nature of operational auditing, its objectives, procedures and standards. Attention is given to the analysis of the various administrative and accounting controls on which management depends for efficiency and effectiveness of operations. Prerequisite: ACCT3040. Quarter Credit Hours 4.5
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ACCT 3050: Advanced Accounting
3.00 Credits
Johnson & Wales University-Providence
Advanced Accounting is designed to provide the student with a sound foundation in partnership accounting and consolidated financial statements. Prerequisite: ACCT2023. (HO) (PT) Quarter Credit Hours 4.5
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ACCT 3050 - Advanced Accounting
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ACCT 3055: Casino Accounting
3.00 Credits
Johnson & Wales University-Providence
This course instructs students on the characteristics of casino accounting by providing a history of the gaming industry. This history describes the evolution of the systems of internal control used in casino operations, and illustrates the accounting methods used to comply with state and federal regulations according to generally accepted accounting principles and the AICPA Guide to the Casino and Gaming Industry. Prerequisite: ACCT1002 or ACCT1012 or ACCT1022. Quarter Credit Hours 4.5
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ACCT 3060: accounting information systems
3.00 Credits
Johnson & Wales University-Providence
This course is designed to prepare students to utilize current technology in addition to planning for growth with new innovations in technology. Students study several typical accounting information system application areas. Topics include the relationship between the organization's accounting information system and existing and planned future information architecture, the effects that new technology may have on the accounting information system, pertinent information systems control issues, documenting information systems, database management systems and e-Commerce. Prerequisite: ACCT3040. Quarter Credit Hours 4.5
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ACCT 3060 - accounting information systems
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ACCT 3070: accounting for mutual funds
3.00 Credits
Johnson & Wales University-Providence
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-Providence
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 3080: Fraud Examination: Theory And Practice
3.00 Credits
Johnson & Wales University-Providence
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 3080 - Fraud Examination: Theory And Practice
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ACCT 3090: Accounting Practicum II
3.00 Credits
Johnson & Wales University-Providence
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 3090 - Accounting Practicum II
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