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ACC 396: Internship: Accounting
1.00 - 3.00 Credits
Northern Kentucky University
Supervised paid or unpaid work experience related to accounting and coordinated by employer in conjunction with a member of accounting faculty. May be repeated to a total of 6 semester hours. Graded pass/fail.
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ACC 396 - Internship: Accounting
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ACC 400: Auditing
3.00 Credits
Northern Kentucky University
Principles, standards, and procedures in conduct of an audit by CPA; functions and responsibilities; internal control; statistical sampling, audit report; special problems of auditing electronic data-processing systems; account verification; ethics. Open only to students certified as majoring in business or by consent of instructor. Assessment test is given.
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ACC 400 - Auditing
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ACC 420: Advanced Tax Planning
3.00 Credits
Northern Kentucky University
Federal tax consequences of corporate redemptions, liquidations, reorganizations, consolidated tax returns; partnership distributions and terminations; multi jurisdictional considerations, international and multistate taxation; individual tax planning, deferred compensation, retirement planning, estate and gift taxation, succession planning.
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ACC 420 - Advanced Tax Planning
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ACC 430: Accounting for Non-Profit Institutions
3.00 Credits
Northern Kentucky University
Problems of control of funds and other assets; accounting classifications and relationships; planning, performance measurement, reporting, and auditing from the viewpoint of the non-profit (including governmental organization. Open only to students certified as majoring in business or by consent of instructor.
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ACC 430 - Accounting for Non-Profit Institutions
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ACC 450: Management Cost Accounting II
3.00 Credits
Northern Kentucky University
Continuation of ACC 350. Application of quantitative techniques (e.g., statistical and O.R. models to man-agerial problems; behavioral implications of budgetary control systems. Open only to students certified as majoring in business or by consent of instructor.
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ACC 450 - Management Cost Accounting II
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ACC 499: Independent Study: Accounting
3.00 Credits
Northern Kentucky University
Independent project or intensive study/research with faculty guidance. Open only to students certified as majoring in business or by consent of instructor.
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ACC 499 - Independent Study: Accounting
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ACC 500: Auditing
3.00 Credits
Northern Kentucky University
Principles, standards, and procedures in conduct of an audit by CPA; functions and responsibilities; internal control; statistical sampling, audit report; special problems of auditing electronic data processing systems; account verification; ethics. Open only to students certified as majoring in business or by consent of instructor. Assessment test is given. PREREQ ACC 600.
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ACC 520: Tax Planning
3.00 Credits
Northern Kentucky University
Impact of income tax on business entities, including corporations, S corporations, partnerships, limited liability companies and sole proprietors; gross income deductions, accounting periods, accounting methods and property transactions. .
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ACC 520 - Tax Planning
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ANT 100: Introduction to Cultural Anthropology - SB
3.00 Credits
Northern Kentucky University
Definition and nature of culture, its content and structure (e.g., kinship, politics, and religion); basic field methods; emphasis on non- western cultures.
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ANT 100 - Introduction to Cultural Anthropology - SB
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ANT 100H: Honors Introduction to Cultural Anthropology - SB
3.00 Credits
Northern Kentucky University
Definition and nature of culture, its content and structure (e.g., kinship, politics, and religion); basic field methods; emphasis on nonwestern cultures.
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ANT 100H - Honors Introduction to Cultural Anthropology - SB
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