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ACCT 406: Accounting for Entrepreneurs
3.00 Credits
University of South Dakota
Accounting concepts and practices for entrepreneurs/small business owners. Emphasis given to the use of accounting tools to solve small business problems. Note (C) denotes Common Course. Credits: 3
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ACCT 406 - Accounting for Entrepreneurs
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ACCT 421: International Accounting
3.00 Credits
University of South Dakota
Provides a discussion of the comparative accounting practices and problems in international environments. The course is designed to explore the concepts, principles, and practices underlying comparative international accounting systems. Prerequisites and Corequisites Course prerequisite: ACCT 211 Note (C) denotes Common Course Credits: 3
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ACCT 421 - International Accounting
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ACCT 430: Income Tax Accounting
3.00 Credits
University of South Dakota
Involves the study of Federal Income Tax law as it affects individuals, as well as other selected topics. Prerequisites and Corequisites Course prerequisite: ACCT 211 Note (C) denotes Common Course. Credits: 3
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ACCT 430 - Income Tax Accounting
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ACCT 431: Advanced Income Tax
3.00 Credits
University of South Dakota
A study of Federal Income Tax law as it applies to partnership, S corporations, C corporations, as well as other selected topics. Prerequisites and Corequisites Course prerequisite: ACCT 430 Note (C) denotes Common Course. Credits: 3
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ACCT 431 - Advanced Income Tax
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ACCT 440: Accounting Theory
3.00 Credits
University of South Dakota
Provides a study of current accounting theory and its applications. The course reviews theoretical aspects of accounting by means of problems, directed reading, and study of the various sources of accounting theory. Prerequisites and Corequisites Course prerequisite: ACCT 311 Note (C) denotes Common Course. Credits: 3
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ACCT 440 - Accounting Theory
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ACCT 450: Auditing
3.00 Credits
University of South Dakota
Studies both theory and practice. Topics include audit planning, internal control, audit procedures, audit reports and opinions, materiality, audit risk, evidential matter, as required by generally accepted auditing standards (GAAS), professional ethics, legal responsibilities, and other selected topics. Prerequisites and Corequisites Course prerequisite: ACCT 311 Note (C) denotes Common Course. Credits: 3
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ACCT 450 - Auditing
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ACCT 451: Internal Auditing
3.00 Credits
University of South Dakota
An introductory course in the study of internal auditing. This course is designed to provide an in-depth exploration of the concepts, principles, and skills underlying the practice of internal auditing. Prerequisites and Corequisites Course prerequisites: ACCT 311 and 360 and 450 Note (C) denotes Common Course. Credits: 3
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ACCT 451 - Internal Auditing
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ACCT 460: Managerial Accounting
3.00 Credits
University of South Dakota
Addresses the accounting information needs of management for planning, controlling, and decision making purposes. The course integrates management accounting with other functional areas of business. Importance is placed on the use of technology to improve performance and quality in a highly competitive, global marketplace. Prerequisites and Corequisites Course prerequisite: ACCT 211 Note (C) denotes Common Course. Credits: 3
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ACCT 460 - Managerial Accounting
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ACCT 470: Non-Profit Accounting
3.00 Credits
University of South Dakota
Involves the study of fund accounting, including reports, records, and special problems encountered by nonprofit entities and the generally accepted accounting principles related to them. Nonprofit entities include municipalities and state governments, universities, hospitals, and voluntary health and welfare organizations. Prerequisites and Corequisites Course prerequisite: ACCT 211 Note (C) denotes Common Course. Credits: 3
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ACCT 470 - Non-Profit Accounting
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ACCT 480: Advanced Accounting
3.00 Credits
University of South Dakota
Studies special accounting problems relating to the preparation of combined and consolidated financial statements, partnership accounting, and foreign exchange transactions and translations. Prerequisites and Corequisites Course prerequisite: ACCT 311 Note (C) denotes Common Course. Credits: 3
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ACCT 480 - Advanced Accounting
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