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ACCT 387: Taxation 1
4.00 Credits
Ohio Northern University
Tax concepts in the taxation of individuals and entities. The role of taxation in business decisions, how to conduct basic tax research, tax planning, and professional standards and ethics. Interrelationships and differences between financial and tax accounting. Prerequisite: BIZ 212.
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ACCT 387 - Taxation 1
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ACCT 388: Taxation 2
4.00 Credits
Ohio Northern University
Continuation of Taxation 1 including business entity and multi-jurisdictional taxation, individual tax planning, fiduciary and tax-exempt accounting and tax preparation software. Prerequisite: ACCT 387.
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ACCT 388 - Taxation 2
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ACCT 390: Special Topics In Accounting
1.00 - 4.00 Credits
Ohio Northern University
Can be repeated as the topic varies.
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ACCT 390 - Special Topics In Accounting
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ACCT 392: Advanced Financial Accounting
4.00 Credits
Ohio Northern University
Various forms of business combinations and intercompany transactions, transactions denominated in foreign currencies, and government accounting. Offered alternate years. Prerequisite: ACCT 302.
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ACCT 392 - Advanced Financial Accounting
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ACCT 402: Accounting Information Systems
4.00 Credits
Ohio Northern University
Emphasis on business processes and internal control structure, including current AIS topics such as electronic/web commerce, eletronic/internet/network security, artificial intelligence, EDI, databases, encryption and Enterprise Resource Planning (ERP). Prerequisite: ACCT 302.
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ACCT 402 - Accounting Information Systems
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ACCT 403: Auditing 1
4.00 Credits
Ohio Northern University
Auditor's professional ethics and legal liability. Auditing procedures and practices relating to the independent verification of financial records, including assessment of the internal control system, audit evidence, issues of materiality and risk, and audit reports. Prerequisite: ACCT 402.
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ACCT 403 - Auditing 1
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ACCT 404: Auditing 2
4.00 Credits
Ohio Northern University
Continuation of ACCT 403. Statistical sampling in auditing, computer technology in auditing, and current issues and problems in auditing. Prerequisite: ACCT 403.
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ACCT 404 - Auditing 2
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ACCT 435: International Financial Accounting
4.00 Credits
Ohio Northern University
Financial accounting from a multinational viewpoint. Includes: financial accounting for international operations, comparative international accounting principles, and international financial reporting. Prerequisite: ACCT 302. (Also listed as IBEC 435.)
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ACCT 435 - International Financial Accounting
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ACCT 490: Special Topics In Accounting
1.00 - 4.00 Credits
Ohio Northern University
Can be repeated as topic varies.
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ACCT 490 - Special Topics In Accounting
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ACCT 499: Independent Study In Accounting
1.00 - 4.00 Credits
Ohio Northern University
An in-depth exploration of a subject of special interest. Can be repeated as topic varies. Permission must be obtained in writing from the faculty-mentor and the Dean of the College prior to registration. Restricted enrollment. Prerequisite: Junior standing.
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ACCT 499 - Independent Study In Accounting
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