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ACCT 4403: Intermediate Accounting III
3.00 Credits
East Central University
3 hours--Prereq.: 3403. A continuation of the study of the principles of financial accounting theory and practice. Topics include investments; revenue recognition; accounting for income taxes; pensions; leases; statement of cash flows
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ACCT 4403 - Intermediate Accounting III
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ACCT 4503: Auditing
3.00 Credits
East Central University
3 hours--Prereq.: 18 hours ACCT and BSEC 2603. Audit procedures; methods of examining financial statements; preparation of audit working papers, statements and reports
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ACCT 4503 - Auditing
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ACCT 4513: Auditing II
3.00 Credits
East Central University
3 hours--Prereq.: 4503. In depth study of advanced topics in Auditing. These advanced topics will include auditing standards, auditing practice, and current topics in Auditing.
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ACCT 4513 - Auditing II
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ACCT 4621-3: Internship in Accounting
1.00 - 3.00 Credits
East Central University
1 to 3 hours--Prereq.: 3203, 3303, 3383, junior standing or departmental approval. Minimum of eight weeks on-the-job experience related to accounting. Daily journal and a written report relating the work experience to the student's accounting major required. OSCPA Internship Certificate may be accepted in substitution. Internship requires prior approval and written agreement between the student and the department.
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ACCT 4621-3 - Internship in Accounting
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ACCT 4703: Accounting Theory
3.00 Credits
East Central University
3 hours--Prereq.: 24 hours accounting. A review of Financial Accounting Standards Board pronouncements and accounting research studies. Emphasis is placed on topics covered in the Accounting Theory portion of the uniform CPA examination
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ACCT 4703 - Accounting Theory
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ACCT 4723: Financial Statement Analysis
3.00 Credits
East Central University
3 hours--Prereq.: 3303 and FIN 3113. A detailed case study of techniques and procedures for analyzing financial statements of corporations within different industries.
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ACCT 4723 - Financial Statement Analysis
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ACCT 4981-4: Seminar in Accounting
1.00 - 4.00 Credits
East Central University
1 to 4 hours--Prereq.: Departmental approval. Directed group study on special subject or problem
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ACCT 4981-4 - Seminar in Accounting
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ACCT 4991-4: Individual Study in Accounting
1.00 - 4.00 Credits
East Central University
1 to 4 hours--Prereq.: Departmental approval. Directed individual study on special subject or problem. Open only to selected undergraduates. Work may be done in any area of the Department of Accounting
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ACCT 4991-4 - Individual Study in Accounting
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ACCT 5981-4: Seminar in Accounting
1.00 - 4.00 Credits
East Central University
1 to 4 hours--Prereq.: Departmental approval. Directed intensive study on selected problem or special topic. Work may be done in any area of Accounting.
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ACCT 5981-4 - Seminar in Accounting
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ACCT 5991-4: Individual Study in Accounting
1.00 - 4.00 Credits
East Central University
1 to 4 hours--Prereq.: Graduate standing and 12 hours of Accounting. Directed intensive study on selected problem or special subject, based on approved outline or plan; conferences, oral and written reports. Work may be done in any area of Accounting.
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ACCT 5991-4 - Individual Study in Accounting
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