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ACC 401: Auditing
4.00 Credits
Northwood University-Michigan
Fundamental procedures, principles, and philosophy of independent and internal auditing. Professional ethics, audit reports, audit work papers, internal controls, evidence, proper disclosure, statistical sampling and testing, and general audit procedures are emphasized. Prerequisites: ACC 422 and MTH 333
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ACC 401 - Auditing
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ACC 403: Certified Public Accounting Problems
4.00 Credits
Northwood University-Michigan
Analysis and discussion of problems facing a Certified Public Accountant with special emphasis on the testing methodology used on the CPA exam, including the content of the CPA exam. Particular concentration is placed on the practice and theory portions of the examination. Prerequisites: ACC 401, 422, 423
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ACC 403 - Certified Public Accounting Problems
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ACC 404: Governmental and Non- Profit Accounting
4.00 Credits
Northwood University-Michigan
A comprehensive review of the accounting principles and procedures for governmental units and not-for-profit entities. Includes the study of the accounting cycle; budgeting; fund accounting; accounting for state, federal and local governments; and accounting for educational units, hospital units, voluntary health and welfare organizations, and other not-for-profit entities. Prerequisite: ACC 313
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ACC 404 - Governmental and Non- Profit Accounting
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ACC 405: Accounting Information Systems
4.00 Credits
Northwood University-Michigan
Includes a study of manual as well as computerized accounting information systems. Areas of study include an introduction and discussion of the AIS role in management decision making; collecting, recording, and storing of business data; internal controls with emphasis on EDP auditing around, through and with the computer; and systems studies including the analysis, design, implementation, and operation phases. Additional time is spent in lab sessions to gain "hands-on" experience with computerized AIS.Prerequisites: ACC 313, 321, and CSM 101
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ACC 405 - Accounting Information Systems
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ACC 410: Financial Statement Analysis
4.00 Credits
Northwood University-Michigan
This course examines the problems and objectives of users of financial statements. It explores the objectives and conventions accountants have adopted and also gives an overview of analytical tools and techniques used by accountants to reach these objectives. Prerequisite: FIN 301
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ACC 410 - Financial Statement Analysis
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ACC 411: EDP Auditing
4.00 Credits
Northwood University-Michigan
Examines the role of the auditor in evaluating the controls of an EDP system, the use of the computer to assist in the performance of an audit and the attendant risks of computerized accounting systems, and above all, examines how to audit both around and through computers. Students are also introduced to current auditing software. Prerequisites: ACC 401 and CSM 101
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ACC 411 - EDP Auditing
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ACC 412: Advanced Cost Accounting
4.00 Credits
Northwood University-Michigan
Attention is on the intricacies of planning and control rather than on product costing for purposes of inventory evaluation or income determination. Emphasis is on the accounting function as it relates to current planning and control, evaluation or performance, special decisions, and long-range planning. The course stresses cost analysis rather than cost record keeping through case analysis. Prerequisite: ACC 302
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ACC 412 - Advanced Cost Accounting
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ACC 415: Estate Planning Theory
4.00 Credits
Northwood University-Michigan
An introductory course for fundamental tax and financial questions encountered by accounting students in estate planning. An overview of inter vivos (lifetime) planning in today's changing environment. Emphasis on planning techniques. Analyzes post mortem strategies and the administration of intestate and testate estates by the accountant. Prerequisites: ACC 312, 360, LAW 201, or faculty approval.
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ACC 415 - Estate Planning Theory
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ACC 416: Estate Planning Applications
4.00 Credits
Northwood University-Michigan
A continuation of ACC 415. Each student is assigned a financially large estate with several unique estate problems. A final estate plan is drafted, presented, and accepted by the client. Problems of the estate are confronted by the student, and accounting for the testamentary estate is followed through to the final administration. Prerequisite: ACC 415
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ACC 416 - Estate Planning Applications
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ACC 421: Advanced Auditing
4.00 Credits
Northwood University-Michigan
Examines the theory of the primary concepts of auditing evidence, due care, fair presentation, independence, and ethics. Also examines auditing under government regulations and operational auditing. Students learn the underlying concepts and logic that lead to the auditor opinion. Prerequisite: ACC 401
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ACC 421 - Advanced Auditing
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