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ACC 401: Advanced Accounting
3.00 Credits
McKendree University
Theory and problems involved in preparation and interpretation of consolidated statements and may include additional topics such as trusts, estates, and partnerships. Also included are segmental and interim financial reports and accounting for multinational firms and foreign transactions. Prerequisite: ACC 302. Annually, Fall.
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ACC 431: Accounting Theory
3.00 Credits
McKendree University
A study of the evolution of accounting theory emphasizing the work of the Financial Accounting Standards Board. The influence of government taxing and regulatory bodies on accounting theory and practice is considered. The course also includes current developments in accounting. Prerequisite: ACC 302. Annually, Spring.
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ACC 440A: Seminar in Professional Examinations
1.00 Credits
McKendree University
This seminar investigates the professional designations for accounting professionals and their related examinations. The requirements to earn these designations are discussed as are the professional expectations related to each. Prerequisite: ACC 262. As needed.
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ACC 440A - Seminar in Professional Examinations
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ACC 440B: Seminar in Governmental Accounting
1.00 Credits
McKendree University
This course is designed to present an overview of the unique accounting and financial reporting principles that have evolved for government organizations. Prerequisite: ACC 262. As needed.
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ACC 440B - Seminar in Governmental Accounting
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ACC 440C: Seminar in Fraud Investigation
1.00 Credits
McKendree University
This seminar is designed to establish a classification system to explain fraud schemes used by employees, owners, managers, and executives to defraud their companies. How to spot "red flags" of fraud, anddevelop and implement effective preventative measures are major topics of discussion. Prerequisite: ACC 262. As needed.
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ACC 440C - Seminar in Fraud Investigation
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ACC 440D: Seminar in Financial Statement Analysis
1.00 Credits
McKendree University
This course looks at how to calculate the various financial statement analyses available and how to apply them to informed, directed decision-making. Prerequisite: ACC 262. As needed.
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ACC 440D - Seminar in Financial Statement Analysis
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ACC 440E: Seminar in Annual Report Analysis
1.00 Credits
McKendree University
This course provides an overview of the basic tools, methods and techniques used in the interpretation of annual reports of publicly held corporations. The reporting differences among industries, including manufacturing, retailing, service firms, regulated and non-regulated industries are examined. Prerequisite: ACC 262. As needed.
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ACC 440E - Seminar in Annual Report Analysis
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ACC 440F: Seminar in Accounting For Not- For- Profit Organizations
1.00 Credits
McKendree University
This course provides an overview of the accounting and reporting requirements for colleges and universities, hospitals, healthcare organizations and other similar entities. Prerequisite: ACC 262. As needed.
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ACC 440F - Seminar in Accounting For Not- For- Profit Organizations
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ACC 440G: Seminar in Balanced Scorecard
1.00 Credits
McKendree University
This course explores techniques for using nonfinancial as well as financial performance measures as an integrated means of supporting the organization's overall strategies. Nonfinancial performance is evaluated from four perspectives: financial, customer satisfaction, internal processes, and learning and growth. Prerequisite: ACC 262. As needed.
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ACC 440H: Seminar in Budget Planning And Control
1.00 Credits
McKendree University
This seminar studies how budgets can be used as a tool for planning and for control. Other topics considered include management compensation as it relates to the budget and participatory and authoritative budgeting processes. Prerequisite: ACC 262. As needed.
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