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  • ACC 333: Corporate Governance and Accounting Ethics

    3.00 Credits
    Grand Valley State University

    A discussion of ethical literature relating to business problems. Emphasis will be placed on the practical introduction to normative and behavioral ethics. Students will apply ethical reasoning in the legal and professional environment that accountants work in and evaluate others' decisions in that environment. Prerequisite: Admission to Seidman College of Business or by permit. Prerequisite:    Prerequisite: Admission to Seidman College of Business or by permit.
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  • ACC 340: Accounting Systems

    3.00 Credits
    Grand Valley State University

    A study of automated systems of processing data for accounting information. The accounting system is discussed from the perspective of developing and maintaining systems capable of producing information for internal decision-making and external reporting. Hands-on experience may include general ledger, ERP, flowcharting software, and other relevant computer technology. Prerequisites: MGT 268 and either ACC 240 with a B- or better, or both ACC 212 and ACC 213 with honors designations with a B- or better. Prerequisite:    Prerequisites: MGT 268 and either ACC 240 with a B- or better, or both ACC 212 and ACC 213 with honors designations with a B- or better.
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  • ACC 380: Special Topics in Accounting

    1.00 - 9.00 Credits
    Grand Valley State University

    To be arranged with a full-time faculty member with the approval of the department chairperson. A maximum of three hours of credit may be applied to the degree requirements. Offered as demand warrants. Prerequisite: Admission to Seidman College of Business, or by permit. Prerequisite:    Prerequisite: Admission to Seidman College of Business, or by permit.
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  • ACC 408: Governmental and Not-for-Profit Accounting

    3.00 Credits
    Grand Valley State University

    Introduction to accounting and auditing concepts related to state and local governmental and not-for-profit entities. Course will focus on financial reporting and transaction analysis related to these entities. Course emphasizes accountability in governmental and not-for-profit accounting and financial reporting regulations that guide financial reporting and transaction analysis. Cross-listed with ACC 508. Prerequisites: ACC 310 and admission to Seidman College of Business, or by permit. Prerequisite:    Prerequisites: ACC 310 and admission to Seidman College of Business, or by permit.
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  • ACC 413: Internal Auditing

    3.00 Credits
    Grand Valley State University

    This course covers the specialized area of internal auditing. The topics include the internal audit professional standards and other authoritative practice guidance, risk assessment and mitigation, internal control processes, governance, ethics, and operational, compliance, financial and information systems auditing. Auditing with generalized audit software such as ACL is also covered. Cross-listed with ACC 513. Prerequisites: Senior standing, ACC 212 or equivalent, and admission to Seidman College of Business. Prerequisite:    Prerequisites: Senior standing, ACC 212 or equivalent, and admission to Seidman College of Business.
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  • ACC 414: External Auditing

    3.00 Credits
    Grand Valley State University

    Introduction to various principles, theories and concepts relating to financial statement audits. Topics include an overview of the profession, planning, risks, fraud, internal controls, substantive procedures, sampling, completion, reporting, and opinions. Course emphasizes the assertion level risks for various accounts and gathering/evaluating evidence to support audit opinions. Cross-listed with ACC 514. Prerequisites: ACC 310 and admission to Seidman College of Business, or by permit. ACC 340 strongly recommended. Prerequisite:    Prerequisites: ACC 310 and admission to Seidman College of Business, or by permit. ACC 340 strongly recommended.
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  • ACC 416: Information Systems Auditing

    3.00 Credits
    Grand Valley State University

    This course covers the theory and practical application of information systems audit and control. Topics include authoritative information technology control frameworks, computer security, continuous auditing, and audit approaches to new and emerging technologies such as electronic commerce, the Internet, client/server networking, and enterprise systems. Cross-listed with ACC 516. Prerequisites: ACC 413/ACC 513 or ACC 414/ACC 514, and admission to Seidman College of Business, or by permit. Prerequisite:    Prerequisites: ACC 413/ACC 513 or ACC 414/ACC 514, and admission to Seidman College of Business, or by permit.
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  • ACC 480: Special Topics in Accounting

    1.00 - 3.00 Credits
    Grand Valley State University

    Readings, lectures, and/or discussions in specific topics not normally covered by other courses in the program. Prerequisite: Admission to Seidman College of Business, or by permit. Prerequisite:    Prerequisite: Admission to Seidman College of Business, or by permit.
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  • ACC 490: Accounting Internship

    1.00 - 6.00 Credits
    Grand Valley State University

    This course will be used to grant accounting credit to students who complete internships in the accounting field. Prerequisites: Junior standing, minimum 2.5 GPA, and admission to Seidman College of Business, or by permit. Graded credit/no-credit. Prerequisite:    Prerequisites: Junior standing, minimum 2.5 GPA, and admission to Seidman College of Business, or by permit. Graded credit/no-credit.
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  • ACC 499: Independent Research

    1.00 - 3.00 Credits
    Grand Valley State University

    Students propose an independent study culminating in a written and oral report. The proposal must include learning outcomes and a reading list. Proposals involving primary research should include a detailed description of objectives and methodology. Students must find an interested faculty member to help them prepare the proposal and to supervise the independent research. Prerequisite: Admission to Seidman College of Business, or by permit. Prerequisite:    Prerequisite: Admission to Seidman College of Business, or by permit.
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