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ACCT 451: Governmental and Nonprofit Accounting
3.00 Credits
The University of Tennessee-Martin
An introduction to accounting and financial reporting of state and local governments and nongovernmental nonprofit organizations. Account structure and accounting for various fund types in governmental entities and restricted and unrestricted funds in nongovernmental nonprofit entities are emphasized in the course. Prereq: Grade of C or better in ACCT 301.
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ACCT 461: Accounting Information Systems
3.00 Credits
The University of Tennessee-Martin
An introduction to information systems with emphasis on concepts of analysis, design and implementation of accounting systems with attention to internal control and the audit trail. Students will be working with a computerized accounting software package. Prereq: At least a grade of C in ACCT 301 and ACCT 321.
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ACCT 480: Internship in Accounting
1.00 - 9.00 Credits
The University of Tennessee-Martin
Supervised accounting work experience in business establishments, institutions, or other organizations matched to the student's curriculum. (May not be used to meet upper-division accounting elective requirements.) May be repeated for up to a total of 9 hours internship credit. A maximum of 6 hours may be used to fulfill degree requirements. Pass/Fail. Prereq: Departmental approval required; at least junior standing.
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ACCT 480 - Internship in Accounting
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ACCT 490: Independent Study in Accounting
3.00 Credits
The University of Tennessee-Martin
Special research projects undertaken individually under the supervision of the accounting faculty. Students are required to write research reports and give oral presentations. Prereq: Senior standing and approval of department chairperson and accounting faculty.
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ACCT 490 - Independent Study in Accounting
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ACCT 491: Research in Accounting Theory
3.00 Credits
The University of Tennessee-Martin
An examination of accounting concepts, standards, conventions, principles and practices with primary emphasis on the study of authoritative pronouncements comprising generally accepted accounting principles. Prereq: At least a grade of C in ACCT 301.
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ACCT 491 - Research in Accounting Theory
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ACCT 701: Advanced Topics in Auditing
3.00 Credits
The University of Tennessee-Martin
In-depth study of auditing as it relates to financial statements of public companies and governmental agencies. Prereq: One course in auditing.
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ACCT 701 - Advanced Topics in Auditing
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ACCT 710: Business Analysis Using Financial Statements
3.00 Credits
The University of Tennessee-Martin
Introduction to business analysis using financial statements. After a review of the basic statements, students are exposed to concepts and techniques of Financial Statement Analysis. Emphasis is on financial statement information to enhance decision making for a variety of users (management, corporate boards, equity investors, financial analysts, lenders and regulators). Prereq: ACCT 201 or 300 or 711.
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ACCT 710 - Business Analysis Using Financial Statements
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ACCT 711: Accounting for Managerial Decisions
3.00 - 4.00 Credits
The University of Tennessee-Martin
Study of accounting as it applies to the managerial function. Includes both managerial input into the accounting system and managerial use of accounting information. This course may not be used to meet MAc degree requirements. Prereq: ACCT 201 or 300.
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ACCT 711 - Accounting for Managerial Decisions
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ACCT 721: Advanced Topics in Cost Accounting
3.00 Credits
The University of Tennessee-Martin
Study of advanced topics in cost accounting with emphasis on recent developments in cost accounting and in application of quantitative methods in the cost area. Prereq: One course in cost accounting.
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ACCT 731: Advanced Topics in Tax
3.00 Credits
The University of Tennessee-Martin
Intensified study of the tax laws with emphasis on the federal income tax. Heavy emphasis on research methodology. Prereq: One course in federal income tax.
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ACCT 731 - Advanced Topics in Tax
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