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ACCT 316: Intermediate Accounting I
3.00 Credits
College of Charleston
Principles and concepts related to accounting's environment, structure and process. The nature, function and elements of the balance sheet and income statement including time value of money will be examined. NOTE: Please refer to the appropriate academic catalog for additional course information concerning prerequisites, co-requisites and course restrictions..
Prerequisite:
ACCT 203 AND ACCT 204
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ACCT 316 - Intermediate Accounting I
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ACCT 317: Intermediate Accounting II
3.00 Credits
College of Charleston
A continuation of the study of accounting principles and concepts related to cash, receivables, inventory, property plant and equipment, investments, contingencies, and debt. NOTE: Please refer to the appropriate academic catalog for additional course information concerning prerequisites, co-requisites and course restrictions..
Prerequisite:
ACCT 203 AND ACCT 204 AND ACCT 316
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ACCT 317 - Intermediate Accounting II
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ACCT 336: Gov't and Not-For-Profit Acct
3.00 Credits
College of Charleston
The accounting principles used by state and local governmental units and financial and tax accounting issues facing not-for-profit organizations such as hospitals, colleges and voluntary health and welfare organizations are examined. NOTE: Please refer to the appropriate academic catalog for additional course information concerning prerequisites, co-requisites and course restrictions..
Prerequisite:
ACCT 203 AND ACCT 204
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ACCT 336 - Gov't and Not-For-Profit Acct
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ACCT 341: Federal Taxation
3.00 Credits
College of Charleston
A study of federal income taxation as applied to individuals and sole proprietorships. NOTE: Please refer to the appropriate academic catalog for additional course information concerning prerequisites, co-requisites and course restrictions..
Prerequisite:
ACCT 203 AND ACCT 204
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ACCT 341 - Federal Taxation
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ACCT 342: Federal Taxation II
3.00 Credits
College of Charleston
A study of federal taxation as applied to partnerships, corporations, trusts and exploration of federal gift and estate taxes. NOTE: Please refer to the appropriate academic catalog for additional course information concerning prerequisites, co-requisites and course restrictions..
Prerequisite:
ACCT 203 AND ACCT 204 AND ACCT 341
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ACCT 342 - Federal Taxation II
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ACCT 360: Special Topics in Accounting
1.00 - 3.00 Credits
College of Charleston
An in-depth treatment of a current area of special concern within the field of accounting. NOTE: Please refer to the appropriate academic catalog for additional course information concerning prerequisites, co-requisites and course restrictions..
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ACCT 409: Auditing Theory
3.00 Credits
College of Charleston
Role of independent auditors, their legal responsibilities, professional ethics, auditing standards, internal control, statistical sampling, basic auditing techniques and limited consideration of the role of the internal auditor are examined. NOTE: Please refer to the appropriate academic catalog for additional course information concerning prerequisites, co-requisites and course restrictions..
Prerequisite:
ACCT 203 AND ACCT 204 AND ACCT 316 AND ACCT 317
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ACCT 409 - Auditing Theory
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ACCT 418: Intermediate Accounting III
3.00 Credits
College of Charleston
The terminal undergraduate course in financial accounting that examines accounting principles and concepts related to leases, pensions, income taxes, shareholder's equity, accounting changes and error corrections. NOTE: Please refer to the appropriate academic catalog for additional course information concerning prerequisites, co-requisites and course restrictions.
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ACCT 420: Independent Study
1.00 - 3.00 Credits
College of Charleston
A directed study to facilitate independent inquiry into an accounting topic relevant to the student's intended area of practice. NOTE: Please refer to the appropriate academic catalog for additional course information concerning prerequisites, co-requisites and course restrictions.
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ACCT 444: Accounting Internship
1.00 - 3.00 Credits
College of Charleston
A supplemental source of learning to the student''s academic program through experiential education. The internship experience will be guided by a learning contract outlining expectations and academic components. NOTE: Please refer to the appropriate academic catalog for additional course information concerning prerequisites, co-requisites and course restrictions.
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ACCT 444 - Accounting Internship
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