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Course Criteria
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3.00 Credits
3 cr. Provides a study of four major topics: 1) international sales contracts subject to the UN Convention for Contracts for the International Sale of Goods (CISG); 2) North American Free Trade Agreement (NAFTA); 3) General Agreement on Trade and Tariffs (GATT); and 4) remedies/enforcement of the international sales contract. Prerequisite(s): ACCT 300.
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3.00 Credits
3 cr. Topics include contracts (formation, performance, rights, and remedies), negotiable instruments, and legal matters relating to the financial/ banking community. Prerequisite(s): Junior or senior status.
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3.00 Credits
3 cr. Topics include Uniform Commercial Code (Art.2, sales contracts), Uniform Commercial Code (Art. 9, secured transactions), employment/ agency law. Prerequisite(s): ACCT 331.
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3.00 Credits
3 cr. This course is designed to provide the student with an introduction to the skills necessary to detect, investigate and prevent fraud, and white-collar crime. The material covered in this course should be of interest to accountants, auditors, fraud investigators, loss prevention specialists, attorneys, educators, criminologists, or business owners/managers. The purpose of this course is to: (1) educate the student about both the pervasiveness of and the causes of fraud and white-collar crime in our society, (2) explore the methods of fraud detection, investigation, and prevention, and (3) increase the student's ability to detect material financial statement fraud. Prerequisite(s): ACCT 102 or ACCT 200.
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3.00 Credits
3 cr. Emphasizes how accounting information systems function in today's business environment. Manual and computer systems will be used to study the processes and procedures by which an organization's financial information is accumulated, classified, processed, analyzed, and communicated. Topics include business cycles, controls, integrated accounting software, spreadsheets, and relational databases. Prerequisite(s): ACCT 201, BOTE 247.
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3.00 Credits
3 cr. Addresses issues related to business combinations and consolidated financial statements as well as a partnership accounting. Prerequisite(s): ACCT 302.
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3.00 Credits
3 cr. Addresses accounting for foreign operations, segment reporting, home/branch accounting, interim financial reporting, accounting for estates/ trusts, corporate reorganizations/liquidations. Prerequisite(s): ACCT 302.
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3.00 Credits
3 cr. Provides a study of federal taxation principles and theories relating to individuals with emphasis on the determination of gross income andproperty transactions will be covered. Compliance under AICPA Standards for Tax Service, AICPA Code of Professional Conduct, and preparer penalties are discussed. Students apply these principles by preparing federal income tax returns, and by performing research, and tax planning. Prerequisite(s): ACCT 201.
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3.00 Credits
3 cr. Provides a study of federal taxation principles and theories relating to corporations, partnerships, and estates and trusts. Students will apply these principles by preparing various types of federal income tax returns and by performing tax research and tax planning. Consolidation tax returns, gift tax returns, and foreign related transactions will be introduced. Prerequisite(s): ACCT 411.
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3.00 Credits
3 cr. Introduces audit theory, standards, responsibilities, and processes. Coverage include auditing engagement standards, ethical and legal responsibilities, quality control, fraud, internal control evaluation, audit approaches, and audit reporting. The course concludes with a discussion of compilations, reviews, examinations and other assurance services. Prerequisite(s): ACCT 302.
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