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ACC 4244: Advanced Accounting II
3.00 Credits
St. John's University-New York
Prerequisite: ACC 4243. Special accounting procedures and problems with respect to entities such as partnerships, estates, trusts and governmental not for profit and foreign financial statements and subsidiaries. Also studied are accounting issues relating to disaggregated disclosures, interim financial statements and SEC reporting. Credit: 2 semester hours.
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ACC 4247: Principles of Auditing
3.00 Credits
St. John's University-New York
Prerequisite: ACC 3342. Introduction of auditing theory and techniques used in examination of financial statements, including the generally accepted auditing standards, role of internal control, importance of auditor's independence, effects of electronic data processing and uses of statistical sampling. A study of professional ethics and the possible legal liability of the auditor. Credit: 2 semester hours.
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ACC 4247 - Principles of Auditing
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ACC 4248: Advanced Auditing
3.00 Credits
St. John's University-New York
Prerequisite: ACC 4247. The preparation of detailed audit workpapers, and the selection, scope and application of auditing procedures to specific balance sheet and income statement accounts. A study of the various reports rendered and attest and non-attest services provided by Certified Public Accountants. Credit: 2 semester hours.
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ACC 4251: Seminar in Accounting Theory
3.00 Credits
St. John's University-New York
Prerequisite: ACC 3342. The relationship of accounting and economic theory, the difficulties of preparing precise and universally accepted accounting principles, a review of current professional literature and selected research are examined. A written report on a selected research project is a major requirement in this course. Credit: 3 semester hours.
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ACC 4255: Information Technology Auditing
3.00 Credits
St. John's University-New York
Prerequisite: ACC 3354. Various audit procedures used to obtain assurance about the systems of a complex information technology user are discussed. The course considers the appropriateness of technology controls in mitigating risks in information systems (including database, networking, client servers and distributed systems) and in communication systems (including electronic data interchange and the Internet) and the procedures performed by auditors to obtain assurance. Specific topics covered in the course include systems and application development procedures, contingency planning, management and operations, and physical and data security. Also considered, various audit procedures utilizing computers. Credit: 2 semester hours. 94
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ACC 4262: Federal Income Taxation:Businesses
3.00 Credits
St. John's University-New York
Prerequisite: ACC 3261. Federal income tax law as it applies to partnerships, corporations and business expenses and capital, tax accounting principles, corporate organization and special classes of corporations. Credit: 2 semester hours.
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ACC 4262 - Federal Income Taxation:Businesses
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ACC 4263: Federal Income Taxation:Special Topics
3.00 Credits
St. John's University-New York
Prerequisite: ACC 4262. Federal and multistate income tax law, state sales and use taxes, deferred compensation, estates and trust taxation, tax accounting principles, corporate organization and reorganization, liquidations, and distributions and special classes of corporations. Credit: 2 semester hours.
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ACC 4263 - Federal Income Taxation:Special Topics
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ACC 4336: Actuarial Science
6.00 Credits
St. John's University-New York
In conjunction with ACT ,3333, ACT 3334 and ACT 3335, prepares students to take the third actuarial science exam.
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ACC 4347: Actuarial Science
7.00 Credits
St. John's University-New York
In conjunction with ACT 4348 and ACT 4349, prepares students to take the fourth actuarial science exam.
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ACC 4348: Actuarial Science
8.00 Credits
St. John's University-New York
In conjunction with ACT 4347 and ACT 4349, prepares students to take the fourth actuarial science exam.
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