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ACCT 322: Accounting Systems
3.00 Credits
West Virginia University
3 Hr. PR: ACCT 321 and BCOR 320. Analysis of data processing fundamentals and information systems analysis, design, and implementation, including necessary computer hardware and software components with particular reference to accounting information systems and the controls necessary there in.
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ACCT 331: Managerial Accounting
3.00 Credits
West Virginia University
3 Hr. (No credit available to students having credit for ACCT 431.) PR: ACCT 202 and ECON 202 and ECON 225 and ENGL 102 and (MATH 150 or MATH 155.) For non-accounting majors. Analysis of internal accounting practices with emphasis on use of data for performance evaluation, control, motivation through accounting systems, and decision-making.
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ACCT 405: Accounting Concepts and Techniques
2.00 Credits
West Virginia University
2 Hr. PR: Consent. (Course primarily for graduate students in industrial and labor relations.) Basic accounting concepts and techniques for decision making. Emphasis on the interpretation and analysis of financial statements and internal accounting reports.
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ACCT 405 - Accounting Concepts and Techniques
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ACCT 415: Advanced Accounting
3.00 Credits
West Virginia University
3 Hr. PR: ACCT 312. Accounting for business combinations, consolidations, foreign currency translation, governmental and not-for-profit entities, and equity method investment accounting.
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ACCT 415 - Advanced Accounting
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ACCT 416: Advanced Accounting Theory
3.00 Credits
West Virginia University
3 Hr. PR: ACCT 312, and consent. Critical analysis of accounting concepts and standards with emphasis on their origin, development, and significance.
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ACCT 416 - Advanced Accounting Theory
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ACCT 417: Advanced Accounting Problems
3.00 Credits
West Virginia University
3 Hr.
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ACCT 417 - Advanced Accounting Problems
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ACCT 424: E-Commerce Accounting Issues
3.00 Credits
West Virginia University
3 Hr. PR: ACCT 322 or consent. Impact of electronic commerce on existing accounting and business practices, including electronic payment systems, supply chain management, legal and regulatory issues (including international aspects), and related accounting and auditing issues.
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ACCT 424 - E-Commerce Accounting Issues
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ACCT 431: Cost Management
3.00 Credits
West Virginia University
3 Hr. PR: ACCT 202. Strategic cost management concepts and techniques used for decision making, control, and product and service costing.
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ACCT 432: Advanced Cost Management
3.00 Credits
West Virginia University
3 Hr. PR: ACCT 431 or consent. Advanced cost management concepts and techniques with emphasis on cost measurement systems and the evaluation and management of performance.
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ACCT 432 - Advanced Cost Management
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ACCT 433: Advanced Managerial Accounting
3.00 Credits
West Virginia University
3 Hr. PR: ACCT 331 OR ACCT 431.
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ACCT 433 - Advanced Managerial Accounting
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