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ACC 36403: Auditing Principles
3.00 Credits
University of Rio Grande
A survey course intended to provide the student with a working knowledge of the auditing profession, professional ethics, legal liability, theory and standards, and techniques with emphasis on evidence gathering, internal control, and statistical sampling. Application of audit techniques to financial statement items. Additional work may be required for ACC 36403. Pre-requisite: ACC 22403. Fall
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ACC 36403 - Auditing Principles
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ACC 37403: Fund Accounting
3.00 Credits
University of Rio Grande
Accounting for states and political subdivisions, utilities, and non-profit institutions. Financial statement presentation and differences with profit institutions will be explored. Prerequisite: ACC 12403. On Demand
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ACC 37403 - Fund Accounting
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ACC 38801-03: Selected Topics in Accounting
1.00 - 3.00 Credits
University of Rio Grande
Selected topics relevant to accounting. Prerequisite: ACC 32403. On Demand
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ACC 38801-03 - Selected Topics in Accounting
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ACC 42403: Advanced Accounting
3.00 Credits
University of Rio Grande
Accounting for business combinations and consolidation, including equity method and intercompany transactions. Additional topics are foreign currency transactions, hedges, and restatement of foreign financial statements. Problems of partnership liquidations are considered. Prerequisite: ACC 22403. Spring
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ACC 42403 - Advanced Accounting
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ACC 43403: Computer Applications in Accounting
3.00 Credits
University of Rio Grande
In this professional level course, the student will be working with the most widely used income tax, accounting, processing, network, and spreadsheet software in the accounting profession. Prerequisite: Senior standing. Fall
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ACC 43403 - Computer Applications in Accounting
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ACC 44403: Advanced Federal Income Taxation
3.00 Credits
University of Rio Grande
In-depth study of tax accounting theory and practice with emphasis on income determination for tax purposes as opposed to financial purposes. Subchapter S corporations, advanced subchapter C corporations, and advanced tax research will also be included in the course. Participation in volunteer tax return preparation will be expected. Prerequisite: ACC 24404/34404. On Demand
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ACC 44403 - Advanced Federal Income Taxation
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ACC 46403: Advanced Cost Accounting
3.00 Credits
University of Rio Grande
Special topics in cost accounting theory, including cost allocation, activity-based costing, process costing, systems spoilage, and joint and by-products. Cost behavior, relevance, and the decision-making process are considered. Spring
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ACC 46403 - Advanced Cost Accounting
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ACC 47403: Ethics in Accounting
3.00 Credits
University of Rio Grande
This is an advanced study of the AICPA code of Professional Ethics, SEC, and various state ethics laws. The student will make decisions in simulated ethical situations while attempting to balance the various professional standards, regulations, and laws. Prerequisite: Senior standing. Spring
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ACC 47403 - Ethics in Accounting
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ACC 49102: Internship/Experience in Accounting
2.00 Credits
University of Rio Grande
Internship/Experience in Accounting
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ACC 49102 - Internship/Experience in Accounting
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ACC 49901-03: Directed Studies in Accounting
1.00 - 3.00 Credits
University of Rio Grande
Individual research and work for advanced students related to major field of study. Prerequisites: Permission of instructor and the Dean of the College of Professional Studies, and ACC 32403. On Demand
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ACC 49901-03 - Directed Studies in Accounting
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