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ACC 398: Professional Practice - Internship in Accounting
1.00 - 6.00 Credits
Illinois State University
On-the-job professional accounting or BIS experience with a sponsoring commercial firm or government organization.
Prerequisite:
Senior standing; 2.80 GPA in ACC courses; 2.80 overall GPA and consent Internship Director.
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ACC 398 - Professional Practice - Internship in Accounting
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ACC 400: Independent Study
1.00 - 4.00 Credits
Illinois State University
A maximum of six hours may be applied toward a master's degree. Intensive study in a special area of the advanced student's interest under a qualified member of the faculty. Each individual investigation is to culminate in a comprehensive written report and/or examination. Open only to graduate students who have completed considerable work in a degee program, who are in good academic standing, and who have demonstrated ability to profit from independent study.
Prerequisite:
A written proposal approved by the faculty member, the student's adviser, and the department chairperson/school director is required prior to registration.
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ACC 400 - Independent Study
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ACC 401: Survey of Accounting Principles
3.00 Credits
Illinois State University
This course compresses into a single semester material ordinarilycovered in the first two semesters of elementary accounting. Enrollment is limited to graduate students who have had nomore than one semester of previous study in accounting. The course cannot be presented for graduate credit by a degree candidate in the ACC or MBA graduate programs.
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ACC 401 - Survey of Accounting Principles
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ACC 430: Financial Accounting Theory
3.00 - 4.00 Credits
Illinois State University
This course is a study of the theoretical and conceptual foundations of financial reporting standards, including an overview of the development of financial accounting and the environment in which it operates. Current accounting practices are analyzed and evaluated in the context of the theoretical framework.
Prerequisite:
18 semester hours of accounting including ACC 232.
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ACC 430 - Financial Accounting Theory
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ACC 431: Current Issues in Accounting
3.00 - 4.00 Credits
Illinois State University
A variable content course giving consideration to current issues and/or controversies in the theory and practice of accounting. Students will investigate independently and as a group problems of special interest in various aspects of accounting.
Prerequisite:
18 semester hours of accounting including ACC 232.
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ACC 431 - Current Issues in Accounting
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ACC 434: Federal Taxes and Management Decisions
3.00 Credits
Illinois State University
Study of tax issues associated with common business transactions,from a management perspective.
Prerequisite:
18 semester hours of accounting or ACC 450 and FIL 440.
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ACC 434 - Federal Taxes and Management Decisions
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ACC 435: Auditing Issues and Cases
3.00 - 4.00 Credits
Illinois State University
Application of current auditing standards to auditing cases emphasizing decision making under uncertainty and effective communication skills. Consideration is given to ethical issues facing accountants, current auditing theory, application of current accounting standards to auditing cases, international accounting standards, international auditing guidelines and statements, and current issues related to the practice of auditing.
Prerequisite:
18 semester hours of accounting including ACC 232 and 235.
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ACC 435 - Auditing Issues and Cases
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ACC 437: Financial Statement Analysis/Equity Valuation
3.00 Credits
Illinois State University
Development and application of frameworks for studying business analysis and valuation using financial statement data for accounting-related decisions.
Prerequisite:
18 semester hours of accounting including ACC 232.
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ACC 437 - Financial Statement Analysis/Equity Valuation
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ACC 439: Managerial Accounting Theory
3.00 - 4.00 Credits
Illinois State University
In-depth investigation of theories that underlie current managerial accounting practice. Heavy emphasis on the impact of research on the development of modern cost techniques.
Prerequisite:
18 semester hours of accounting including ACC 230, or equivalent.
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ACC 439 - Managerial Accounting Theory
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ACC 450: Management Accounting
3.00 Credits
Illinois State University
Designed for non-accounting majors. Emphasis on the interpretation and use of accounting data. The course cannot be presented for graduate credit by a degree candidate in the ACC program.
Prerequisite:
Prerequisite: ACC 401 or 6 hours of accounting or consent of department chairperson.
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ACC 450 - Management Accounting
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