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ACTG 413: Advanced Financial Topics
3.00 Credits
Radford University
Three hours lecture. Prerequisite: ACTG 314. Special problems in accounting with emphasis on consolidations, parent and subsidiary accounting, branch accounting and non-profi t accounting.
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ACTG 414: Auditing
3.00 Credits
Radford University
Three hours lecture. Prerequisite: ACTG 313 and senior standing. Covers principally the attest function; the basic professional auditing standards and how they are applied by independent auditors, professional ethics, legal liability of auditors, preparation of auditing reports, and auditing techniques such as audit sampling.
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ACTG 414 - Auditing
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ACTG 415: Accounting Theory
3.00 Credits
Radford University
Three hours lecture. Prerequisite: ACTG 314. Study of the development of accounting theory and its conceptual framework. Further theoretical exposure to and advanced problem solving of selected accounting topics.
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ACTG 415 - Accounting Theory
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ACTG 416: Governmental and Not-For-Profi t Accounting
3.00 Credits
Radford University
Three hours lecture. Prerequisite: ACTG 313 or permission of instructor. Study of the theory and practice of accounting, budgeting, standard setting and fi nancial reporting for governmental and not-for-profi t organizations.
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ACTG 416 - Governmental and Not-For-Profi t Accounting
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ACTG 471: Special Topics in Accounting
1.00 - 4.00 Credits
Radford University
One to four hours lecture. Prerequisite: Approval of instructor. Examines topics of special interest in accounting not covered in current course offerings. Can be taken more than once for a maximum of four hours credit.
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ACTG 471 - Special Topics in Accounting
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ACTG 472: Independent Study
1.00 - 4.00 Credits
Radford University
Gives an individual student the opportunity to examine a topic of personal interest in depth. See "Independent Study" on p. 63.
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ACTG 472 - Independent Study
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ACTG 488: Final Honors Project
2.00 - 3.00 Credits
Radford University
Prerequisites: Completion of business core, enrollment in the Honors Academy, senior standing, a minimum GPA of 3.5 or higher in all courses and in accounting. Research project in accounting. In order to receive honors credit, a student must earn a grade of "A" or "B" for the fi nal projecCourse may not be repeated.
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ACTG 490: Accounting Internship
3.00 Credits
Radford University
Prerequisites: The student must be a junior or senior accounting major, a cumulative GPA of 2.5 or higher and permission of the instructor. A one-semester program of work and study in the student's major area and/or career interest. Learning objectives, qualifi cations and hours of work approved by faculty coordinator and sponsoring agency. Final grade determined by supervising faculty. Graded A-F. Course may not be repeated for a better grade. For descriptions of graduate courses, please consult the Radford University Graduate Catalog.
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ACTG 511: Fundamentals of Accounting
3.00 Credits
Radford University
Three hours online course. Prerequisites: Graduate standing. This course provides an integrated study of introductory fi nancial and managerial accounting. This course may be taken for an elective in the MBA program.
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ACTG 606: Governmental and Nonprofi t Accounting
3.00 Credits
Radford University
Prerequisites: MBA status or permission of the instructor. Study of the practice of accounting, financial reporting and analysis of fi nancial performance for governmental and nonprofit organizations. Emphasis will also be placed on budgeting and managerial control of these organizations.
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