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ACCT 441: Auditing
3.00 Credits
Rhode Island College
Current audit theory and practice are surveyed. A cycle approach is used to demonstrate audit procedures. Topics may include legal liability, ethical standards, audit planning and reporting, and audit risk. 3 credit hours. Prerequisite: ACCT 311 and CIS 352. Offered fall and spring.
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ACCT 441 - Auditing
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ACCT 443: Business Law
3.00 Credits
Rhode Island College
Fundamental principles of the law of contracts, sales, property, commercial paper, and bankruptcy are examined. Forms of business organizations, regulations, and accountants' liability are also covered. 3 credit hours. Prerequisite: ACCT 201 and completion of at least 60 college credits. Offered fall and spring.
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ACCT 443 - Business Law
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ACCT 451: Advanced Financial Accounting
3.00 Credits
Rhode Island College
Emphasis is on business consolidations and the external reporting of consolidated financial information in the published financial statements of large publicly owned corporations. 3 credit hours. Prerequisite: ACCT 311. Offered fall and spring.
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ACCT 451 - Advanced Financial Accounting
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ACCT 461: Seminar in Accounting Theory and Practice
3.00 Credits
Rhode Island College
The development of accounting theory, major influences on accounting theory, and the application of accounting theory in the resolution of reporting issues are explored. 3 credit hours. Prerequisite: ACCT 312, 321, 331; FIN 330. Offered fall and spring.
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ACCT 461 - Seminar in Accounting Theory and Practice
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ACCT 467: Directed Internship
1.00 Credits
Rhode Island College
Students are assigned to a business, an industrial organization, or a not-for-profit organization and supervised by a mentor. Students receive 1 credit hour for every four hours of work. A two-hour biweekly seminar is included. 3 C9 credit hours. Prerequisite: junior standing, a major or minor in a School of Management program, and consent of internship director and appropriate faculty member. Offered fall, spring, summer.
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ACCT 467 - Directed Internship
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ACCT 510: Advanced AIS:Systems Modeling
3.00 Credits
Rhode Island College
Students model, analyze, and evaluate accounting information systems intended to support management control and decision making. Focus is on determining user requirements, communicating results, and effective decision support. 3 credit hours. Prerequisite: consent of instructor. Offered as needed.
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ACCT 510 - Advanced AIS:Systems Modeling
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ACCT 533: Fundamentals of Financial Planning
3.00 Credits
Rhode Island College
Emphasis is on goal setting, cash budgeting, insurance needs, retirement planning, tax planning, and estate planning within the context of the client's goals. 3 credit hours. Prerequisite: consent of instructor. Offered fall.
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ACCT 533 - Fundamentals of Financial Planning
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ACCT 535: Tax Issues for Corporations and Shareholders
3.00 Credits
Rhode Island College
Tax implications related to stock ownership are reviewed in a variety of corporate environments. Focus is on dividend distribution policy, the rights and risks of stock ownership, and the use of stock ownership for financial planning purposes. 3 credit hours. Prerequisite: ACCT 533 or consent of instructor. Offered as needed.
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ACCT 535 - Tax Issues for Corporations and Shareholders
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ACCT 537: Legal and Tax Issues of Marriage,Separation,and Divorce
3.00 Credits
Rhode Island College
Issues related to prenuptial planning, marriage breakdown, separation, and divorce are considered. Focus is on the state and federal tax aspects of separation, divorce, and child care. 3 credit hours. Prerequisite: consent of instructor. Offered as needed.
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ACCT 537 - Legal and Tax Issues of Marriage,Separation,and Divorce
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ACCT 543: Personal Income Tax Planning
3.00 Credits
Rhode Island College
Students examine the role of state and federal tax regulations in creating a successful financial plan for the client. Emphasis is on developing strategies that minimize the tax burden on the client through proper planning. 3 credit hours. Prerequisite: consent of instructor. Offered spring.
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ACCT 543 - Personal Income Tax Planning
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