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ACCT 3311: Intermediate Financial Accounting I
3.00 Credits
University of North Carolina at Charlotte
Prerequisites: grades of C or better in both ACCT 2122 and INFO 2130. Analysis of the financial reporting requirements of corporations with emphasis on the conceptual framework and accounting for assets. Enrollment limited to majors in the College of Business. (Fall, Summer) (Evenings)
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ACCT 3312: Intermediate Financial Accounting II
3.00 Credits
University of North Carolina at Charlotte
Prerequisite: ACCT 3311 with a grade of C or better. A continuation of ACCT 3311 with emphasis on financial reporting for liabilities and stockholders equity. Also a number of special topics including the accounting for investments and the statement of cash flows. Enrollment limited to majors in the College of Business. (Spring, Summer) (Evenings)
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ACCT 3330: Managerial Cost Accounting
3.00 Credits
University of North Carolina at Charlotte
Prerequisite: ACCT 2122. Analysis of the uses of accounting data in the planning, controlling and decision-making processes of business enterprises. Enrollment limited to majors in the College of Business. (Spring) (Evenings)
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ACCT 3340: Accounting Information Systems
3.00 Credits
University of North Carolina at Charlotte
Prerequisites: ACCT 2122 and INFO 2130. An introduction to accounting systems, with particular emphasis on internal controls and computer auditing techniques. Enrollment limited to majors in the College of Business. (Fall) (Evenings)
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ACCT 3350: Introduction to Auditing
3.00 Credits
University of North Carolina at Charlotte
Co/Prerequisites: ACCT 3311 with a grade of C or better and ACCT 3340. This course examines the two basic areas of auditing - external and internal, with the objective of giving students an understanding and appreciation of career opportunities in both areas. The course will examine differences and similarities of both areas of auditing with respect to ethics, standards, the audit process and reporting requirements. Enrollment limited to Accounting majors. (Fall) (Evenings)
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ACCT 3380: Fraud Examination
3.00 Credits
University of North Carolina at Charlotte
Prerequisite: a grade of C or better in ACCT 3350 or with special permission. This course examines the fraud problem faced by businesses and focuses on fraud prevention and detection. The course involves the study of the different types of fraud as well as an examination of the various elements of a fraud investigation. Three lecture hours. (Spring) (Days, Evenings)
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ACCT 3400: Accounting Internship
3.00 Credits
University of North Carolina at Charlotte
Prerequisite: Junior or Senior accounting major in good standing, with completion of ACCT 3312 with a grade of C or better. Requires permission of the department. Provides a meaningful work experience in the field of accounting. Requires a minimum of 150 hours of supervised employment, 50 hours of work per credit hour. The student works full-time during the period of internship, therefore the student should plan schedules for junior and senior years to accommodate the internship. Internship proposals may be initiated by the student or by the Department. The student should consult with the Department well in advance of registration to discuss available options. Proposal forms must be completed and approved prior to registration and prior to starting the internship. Report on the internship experience is required from both the student and the employer at the conclusion of the internship. Graded on Pass/No Credit basis. Cannot be repeated for credit or taken for credit at the same time or following any other internship for credit. A student who is employed when applying for an accounting internship may not earn internship credit through work for the current employer. (Fall, Spring, Summer)
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ACCT 3500: Cooperative Education and 49ership Experience
0.00 Credits
University of North Carolina at Charlotte
Prerequisite: Accounting major with Department approval, in conjunction with the University Career Center. Enrollment is required for students participating in a cooperative education or 49ership position during each semester they are working in a position. Participating students pay a course registration fee for transcript notation (co-op and 49ership) and receive full-time student status (co-op only). Assignments must be arranged and approved in advance. Course may be repeated; evaluation is Satisfactory/Unsatisfactory. Only open to undergraduate students; Graduate level students are encouraged to contact their academic departments to inquire about academic or industrial internship options for credit. For information, contact the University Career Center. (Fall, Spring, Summer)
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ACCT 3900: Current Developments in Accounting
1.00 - 3.00 Credits
University of North Carolina at Charlotte
May be repeated for credit. Prerequisite: permission of the department. A research project will be required. Topics will be selected from internal and external auditing, governmental accounting, income taxes, managerial accounting and accounting theory. (Fall, Spring, Summer) (Evenings)
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ACCT 4220: Income Tax
3.00 Credits
University of North Carolina at Charlotte
Prerequisite: ACCT 3311 with a grade of C or better. An introduction to the Federal income tax system with emphasis on concepts and procedures applicable to all types of entities. Enrollment limited to Accounting majors. (Fall) (Evenings)
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