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ACCY 456: Advanced Federal Taxes
3.00 Credits
Northern Illinois University
Study of federal taxes imposed on business entities with emphasis on corporations, partnerships, and S corporations including an overview of tax research techniques. Students may not receive credit for both ACCY 456 and ACCY 644. Prerequisites & Notes PRQ: ACCY 455 with a grade of C or better or consent of department. Credits: 3
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ACCY 456 - Advanced Federal Taxes
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ACCY 462: Internal Auditing
3.00 Credits
Northern Illinois University
Topics include internal audit standards, internal controls, risk assessment, evidence and documentation, and communications. Auditing techniques including sampling and use of systems-based audit techniques. Review of ethics, emerging issues, and industry specific matters. Prerequisites & Notes PRQ: ACCY 360 with a grade of C or better and MGMT 346, or consent of department. Credits: 3
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ACCY 462 - Internal Auditing
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ACCY 465: Forensic Accounting/Fraud Examination
3.00 Credits
Northern Illinois University
This course focuses on fraud detection and control from the perspective of public, internal, and private accountants. This course covers areas such as principles and standards for fraud-specific examination; fraud-specific internal control systems; and proactive and reactive investigative techniques. Prerequisites & Notes PRQ: ACCY 331 with a grade of C or better, ACCY 360 with a grade of C or better, and MGMT 346, or consent of department. Credits: 3
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ACCY 465 - Forensic Accounting/Fraud Examination
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ACCY 472: Independent Study in Accountancy
1.00 - 3.00 Credits
Northern Illinois University
Individually arranged study in accounting. May be repeated once. May not be used as an accountancy elective. Prerequisites & Notes PRQ: Senior standing with B average in accounting and consent of department. Credits: 1-3
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ACCY 472 - Independent Study in Accountancy
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ACCY 473: Internship in Accountancy
6.00 Credits
Northern Illinois University
Full-time work during the fall or spring semester, or during the summer, in the accountancy/financial function of a sponsoring organization. Students submit periodic reports to the Department of Accountancy internship coordinator. May be repeated to a maximum of 6 semester hours. Prerequisites & Notes PRQ: ACCY 310A and ACCY 310S, ACCY 320, ACCY 331, ACCY 360, ACCY 370 and MGMT 346, junior standing, and consent of department. Credits: 3-6
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ACCY 473 - Internship in Accountancy
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ACCY 475: C.P.A.Problems I
3.00 Credits
Northern Illinois University
Analysis and review of accounting principles and practices as developed and illustrated in complex selected problems. Discussion of selected problems and theory. Laboratory practice in the solution of typical problems encountered in the C.P.A. examination. Prerequisites & Notes PRQ: Senior standing or consent of department. Credits: 3
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ACCY 475 - C.P.A.Problems I
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ACCY 476: C.P.A.Problems II
3.00 Credits
Northern Illinois University
Continuation of ACCY 475. Further analysis and review of accounting principles and practices, and the continuation of laboratory practice. Prerequisites & Notes CRQ: ACCY 475 or consent of department. Credits: 3
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ACCY 476 - C.P.A.Problems II
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ACCY 480: Governmental and Not-For-Profit Accounting
3.00 Credits
Northern Illinois University
Basic introduction to state and local government accounting, federal government accounting, not-for-profit organization accounting; GAO audit standards and the single audit act, and not-for-profit tax issues. Prerequisites & Notes PRQ: ACCY 331 with a grade of C or better and MGMT 346. Credits: 3
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ACCY 480 - Governmental and Not-For-Profit Accounting
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ACCY 490: Current Topics in Accountancy
6.00 Credits
Northern Illinois University
Study of new developments in accountancy including current topics and issues. May be repeated to a maximum of 6 semester hours when topic varies. Prerequisites & Notes PRQ: Consent of department. Credits: 1-3
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ACCY 490 - Current Topics in Accountancy
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ACCY 499H: Honors Directed Research in Accountancy
3.00 Credits
Northern Illinois University
Open only to students participating in the University Honors Program or in the Department of Accountancy Honors Program. Individually arranged research in an accountancy topic of the student's selection which must be approved by the student's Honors adviser and by the department chair.Prerequisites & Notes PRQ: MGMT 346 and consent of department. Credits: 3 Adult and Higher Education
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ACCY 499H - Honors Directed Research in Accountancy
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