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Course Criteria
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0.00 - 3.00 Credits
Accounting principles and procedures for product costing, control, and decision making with emphasis on the use of costs by management. Prerequisite: Accounting 2302 and Business Computer Information Systems 1305.
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0.00 - 3.00 Credits
Current income tax law and tax accounting procedures, preparation of income tax returns for individuals. Prerequisite: Accounting 2302.
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6.00 Credits
A specialized course providing research opportunities for superior students. Prerequisite: Permission of the instructor. Grading for the course will be Pass (P), Fail (F).
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0.00 - 3.00 Credits
Theory, practice, and procedures of auditing for public accountants and internal auditors; auditing standards and ethics; development of audit programs; and preparation of working papers and audit reports. Prerequisite: Accounting 3304, Business Computer Information Systems 1305, Management Science 2331.
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0.00 - 3.00 Credits
A senior business capstone course concerned with the study and development of strategy for the overall organization. The course is interdisciplinary in nature, requiring students to apply knowledge and skills learned in previous courses to solve problems of an organization operating in its social, political, legal, ethical, international, and economic environment. As part of course requirements, students will be required to submit a portfolio which provides evidence over their ASU career that the student has developed competencies, beyond subject matter knowledge, in areas such as leadership, communications, decision-making, and creativity. Students will also be required to take an examination covering the common body of knowledge of the BBA degree. Prerequisite: Senior standing, English 3352, Finance 3361, Management 3305, and Marketing 3321.
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0.00 - 3.00 Credits
Accounting for partnerships, branches, investments in equity securities, and business combinations. Preparation of consolidated financial statements. Prerequisite: Accounting 3304.
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0.00 - 3.00 Credits
Accounting for state and local governments, colleges and universities, hospitals, voluntary health, and welfare organizations, other non-profit organizations, multinational enterprises, and insolvency. Prerequisite: Accounting 4311.
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0.00 - 3.00 Credits
Tax regulations applicable to partnerships, corporations, estates, gifts, and trusts. Prerequisite: Accounting 3361.
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3.00 Credits
Students will participate in a structured work experience at the management trainee level. A pass or fail grade will be assigned by the instructor based on input on student performance from the employment supervisor and using the required weekly journals prepared by students. Course may be repeated once for credit with permission of the instructor or department head. Prerequisites: Senior standing and permission of the instructor.
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3.00 Credits
A specialized course which may be directed reading or research for superior students in accounting. Prerequisite: Senior standing.
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