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ACC 332: Intermediate Accounting II
4.00 Credits
Oregon Institute of Technology
(4-0-4) Accounting concepts, theory and practices involving ownership equities, interpretation, analysis of financial statements and correction of errors; practical application of theory to accounting problems. Prerequisite: ACC 331 with grade "C" or better.
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ACC 332 - Intermediate Accounting II
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ACC 333: Intermediate Accounting III
4.00 Credits
Oregon Institute of Technology
(4-0-4) Accounting concepts, theory and practices involving plant assets, intangible assets and liabilities; practical application of theory to accounting problems. Prerequisite: ACC 332 with grade "C" or better.
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ACC 333 - Intermediate Accounting III
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ACC 405: Accounting Information Systems
4.00 Credits
Oregon Institute of Technology
(4-0-4) Analysis of accounting cycles and the associated controls with emphasis on problem solving and critical thinking. Includes computerized accounting system implementation. Prerequisites: ACC 203, MIS 312, MIS 375.
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ACC 405 - Accounting Information Systems
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ACC 407: Seminar
3.00 Credits
Oregon Institute of Technology
(Hours to be arranged each term.)
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ACC 407 - Seminar
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ACC 411: Income Tax Procedures
4.00 Credits
Oregon Institute of Technology
(4-0-4) Federal and state income tax laws and regulations applicable to individuals and their businesses including computerized tax return preparation. Prerequisite: ACC 333 with grade "C" or better.
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ACC 411 - Income Tax Procedures
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ACC 412: Corporate Taxation
4.00 Credits
Oregon Institute of Technology
(4-0-4) Federal tax law applicable to corporations, partnerships and estates. Emphasis on tax research procedures and locating and evaluating various sources of tax law. Prerequisite: ACC 411 with grade "C" or better.
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ACC 412 - Corporate Taxation
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ACC 421: Income Tax Procedures Laboratory
2.00 Credits
Oregon Institute of Technology
(0-6-2) Lab accompanying class content in ACC 411.
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ACC 421 - Income Tax Procedures Laboratory
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ACC 431: Advanced Accounting I
4.00 Credits
Oregon Institute of Technology
(4-0-4) Comprehensive study of problems in partnership accounting, fund accounting, branch accounting and governmental accounting. Prerequisite: ACC 333 with grade "C" or better.
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ACC 431 - Advanced Accounting I
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ACC 432: Advanced Accounting II
4.00 Credits
Oregon Institute of Technology
(4-0-4) Analysis of problems facing small, medium and large companies, with emphasis upon an integrated and concurrent decision making methodology applying economics, finance, organizational theory, quantitative analysis and accounting and tax theory. Prerequisite: ACC 431 with grade "C" or better.
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ACC 432 - Advanced Accounting II
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ACC 435: Auditing
4.00 Credits
Oregon Institute of Technology
(4-0-4) Introduction to auditing concepts and practices. Topics include professional standards, audit planning and procedures, ethical considerations, internal controls, professional responsibilities, the acquisition and evaluation of audit evidence and report writing. Prerequisite: ACC 333, ACC 405, both with grade "C" or better.
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ACC 435 - Auditing
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