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ACCT 398: Co-op in Accounting II
1.00 - 3.00 Credits
University of Louisville
Prerequisite: ACCT 397 for no more than 2 credit hours, University GPA 2.5 and validation through CBPA Co-op Office. A new or continued workplace experience in an approved Accounting position which offers new learning and/or additional responsibilities that continue the student's progression of learning and opportunity for practical application of classroom theory and tools.
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ACCT 399: Co-op in Accounting III
3.00 Credits
University of Louisville
Prerequisite: Permission of CBPA Co-op Office. A new or continued workplace experience in an approved Accounting position which offers new learning and/or additional responsibilities that continue the student's progression of learning and opportunity for practical application of classroom theory and tools.
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ACCT 401: Advanced Accounting Problems
3.00 Credits
University of Louisville
Prerequisite: ACCT 302. A study of partnerships, business combinations, consolidated financial statements, and accounting for multinational enterprises.
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ACCT 411: Advanced Accounting Information Systems
3.00 Credits
University of Louisville
Prerequisite: ACCT 302, 310, 315, 320. Coverage includes advanced data base concepts, the design and evaluation of a computerized information system, and operational and managerial auditing. Credit not given for ACCT 440 and 411.
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ACCT 415: Advanced Taxation
3.00 Credits
University of Louisville
Prerequisite: ACCT 302 or concurrently, ACCT 315. A study in detail of the Federal taxation problems relating to partnerships, corporations, estates, and trusts. Text material is supplemented by tax return preparations and research case studies.
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ACCT 420: Advanced Managerial Cost Accounting
3.00 Credits
University of Louisville
Prerequisite: ACCT 320. A continuation of ACCT 320, with emphasis on accounting decision models using uncertainty, the behavioral aspects of performance evaluation, and the management accountant's response to the changing manufacturing environment.
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ACCT 430: Auditing Theory and Practice
3.00 Credits
University of Louisville
Prerequisite: ACCT 302. A survey of the role of the certified public accountant as independent auditor of financial statements. Topics include professional ethics, generally accepted auditing standards, legal liability, statistical sampling, audits of EDP systems, internal control, audit work programs, and the auditor's opinion.
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ACCT 490: Special Topics in Accounting
1.00 - 4.00 Credits
University of Louisville
Prerequisite: Senior standing. A variety of contemporary topics in accounting and/or taxation will be studied. Course content may vary each semester but will not duplicate other course offerings.
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ACCT 499: Independent Study in Accounting
1.00 - 3.00 Credits
University of Louisville
Prerequisite: Written proposal must be sponsored by at least one faculty member and approved by the Director.
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ACCT 500: Fundamentals of Accounting
3.00 Credits
University of Louisville
Note: Fulfills a Foundation Core requirement only. Fundamental principles of accounting needed by the manager. Topics include the assumptions of accounting, recording and reporting transactions; interpretation of data for decision-making purposes.
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