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ACCT 402: Strategic Financial Accounting
3.00 Credits
Missouri Southern State University
Application of accounting principles of business combinations, consolidated financial statements, foreign currency transactions, postretirement benefits, and leases. Prerequisite: Acct 322.
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ACCT 402 - Strategic Financial Accounting
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ACCT 408: Tax Accounting II
3.00 Credits
Missouri Southern State University
Procedures for reporting federal income taxes with emphasis on corporations, partnerships, estates and trusts. Practice in preparing federal income tax returns of these business entities. Prerequisite: Acct 375 or permission.
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ACCT 408 - Tax Accounting II
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ACCT 411: Auditing
3.00 Credits
Missouri Southern State University
Overview of the certified public accounting profession with special attention to auditing standards, professional ethics, the legal liability inherent in the attest function, the study and evaluation of internal control, the nature of evidence, the use of statistical sampling, and performing an audit. Prerequisites: Acct 322, Acct 309.
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ACCT 411 - Auditing
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Acct 420: International Accounting
3.00 Credits
Missouri Southern State University
Examination of accounting operations within a multinational corporate environment. Primary emphasis is on international financial reporting and standard setting with regard to different needs within different countries, harmonization, international financial statement analysis and accounting standards and practices in selected countries. Prerequisite: IB 310 and Acct 202
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Acct 420 - International Accounting
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ACCT 421: Governmental and Nonprofit Accounting
3.00 Credits
Missouri Southern State University
Study of accounting principles, standards and procedures that apply to governmental entities. Primary emphasis is accounting for municipalities. Provides background for studying accounting systems of colleges and universities, hospitals and other nonprofit entities. Prerequisite: Acct 322.
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ACCT 421 - Governmental and Nonprofit Accounting
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ACCT 422: Controllership
3.00 Credits
Missouri Southern State University
Advanced study in decision models and cost information, system choice, strategy, and management control. Special emphasis on Quality Management and time related management control initiatives. Prerequisite: Acct 385.
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ACCT 422 - Controllership
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ACCT 431: Forensic and Investigative Accounting
3.00 Credits
Missouri Southern State University
An integration of concepts from auditing, emphasizing forensic and investigative accounting, as well as fraud examination. In addition, examination of internal, operational, and compliance audits, as well as specialized reports. Prerequisite: Acct 411.
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ACCT 431 - Forensic and Investigative Accounting
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ACCT 491: 1-1 Internship in Accounting
2.00 - 3.00 Credits
Missouri Southern State University
An internship for senior accounting students with an opportunity to observe and participate in actual business operations within the community. All internships must conform to institutional policy regarding the number of hours of work, the number of credit hours and written agreements with the cooperating business or agency. Prerequisites: 65 hours, 3.00 GPA and department approval.
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ACCT 491 - 1-1 Internship in Accounting
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ACCT 498: Advanced Topics in Accounting
3.00 Credits
Missouri Southern State University
For upper division accounting or related majors with topics to be announced each time the course is offered. Prerequisite: Senior standing or permission.
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ACCT 498 - Advanced Topics in Accounting
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ACCT 499: Independent Study in Accounting
3.00 Credits
Missouri Southern State University
Individually directed readings, research and discussion in selected areas of accounting for advanced majors. Scope, depth, area of concentration and credit to be arranged upon entry into course. Offered by arrangement. Prerequisite: Permission and a minimum 3.00 GPA. ventures and new startups, product positioning, the purchase of existing businesses, franchising, and determining and creating a competitive advantage for products and services.
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ACCT 499 - Independent Study in Accounting
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