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ACCT 399H: Honors:Independent Study
3.00 - 6.00 Credits
University of Nebraska-Lincoln
Prereq: Good standing in the University Honors Program or by invitation, and permission of the supervising faculty member and chair of the School of Accountancy. Special research project or reading program under the direction of a faculty member within the School of Accountancy.
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ACCT 399H - Honors:Independent Study
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ACCT 404 /804: Advanced Accounting
3.00 Credits
University of Nebraska-Lincoln
Prereq: ACCT 314 with grade of C or better, or permission. Special accounting problems relating to the preparation of combined and consolidated financial statements for accounting entities with branch offices and with subsidiaries, both domestic and foreign; partnership accounting; accounting for foreign currency transactions and translations; governmental and notfor- profit accounting.
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ACCT 404 /804 - Advanced Accounting
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ACCT 407: Ethics and Accountant's Professional Responsibility
3.00 Credits
University of Nebraska-Lincoln
(3 cr) Lec. Prereq: ACCT 313 with grade of "C" or better.Role of a professional accountant, codes of accountants, ethical decision making, the legal, regulatory and social environment in which an accountant makes an ethical decision.
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ACCT 407 - Ethics and Accountant's Professional Responsibility
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ACCT 408 /808: Advanced Managerial Accounting
3.00 Credits
University of Nebraska-Lincoln
Prereq: FINA 361 and ACCT 308 with grade of C or better, or permission. Advanced treatment of managerial accounting topics with emphasis on generation, communication, and use of information to assist management in performance of the planning and control function. Problems, cases, library materials, and computer systems analysis are used to develop understanding of variance analysis, cost systems, capital budgeting, and other quantitative techniques relevant to internal accounting.
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ACCT 408 /808 - Advanced Managerial Accounting
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ACCT 410 /810: Auditing
3.00 Credits
University of Nebraska-Lincoln
Prereq: ACCT 309 and 314, both with a grade of C or better. Duties and responsibilities of auditors, methods of conducting various kind of audits; audit working papers; the preparation of the audit report; the auditor's certificate; special problems in the audit of different kinds of enterprises.
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ACCT 410 /810 - Auditing
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ACCT 412 /812: Federal Tax Accounting
3.00 Credits
University of Nebraska-Lincoln
Prereq: ACCT 313 with a grade of C or better, or permission. Federal and state income tax concepts. Includes theory and historical growth of the fundamentals of the federal tax laws and regulations. Emphasis on the practical application of the tax laws in the preparation of the tax returns (for wage earners and sole proprietors) and the need for tax planning.
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ACCT 412 /812 - Federal Tax Accounting
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ACCT 499H: Honors Thesis
3.00 - 6.00 Credits
University of Nebraska-Lincoln
Prereq: Good standing in the University Honors Program or by invitation, and permission. Conduct a scholarly research project and write a University Honors Program or undergraduate thesis.
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ACCT 499H - Honors Thesis
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ACCT 802: Accounting Standards
3.00 Credits
University of Nebraska-Lincoln
Prereq: ACCT 810 with a grade of C or better, or permission.
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ACCT 802 - Accounting Standards
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ACCT 803: Seminar in Financial Accounting
3.00 Credits
University of Nebraska-Lincoln
Prereq: Admission to the Masters of Professional Accountancy (MPA) program, or permission of the MPA adviser and instructor.
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ACCT 803 - Seminar in Financial Accounting
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ACCT 807: Ethics and Accountant's Professional Responsibilities
3.00 Credits
University of Nebraska-Lincoln
(3 cr) Prereq: Permission of the MBA or MPA director.
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ACCT 807 - Ethics and Accountant's Professional Responsibilities
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