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ACCT 406: Auditing I
3.00 Credits
University of South Carolina-Columbia
Principles of auditing necessary to evaluate the integrity of accounting systems and financial reporting. Prerequisite: ACCT 404. Prerequisite or Corequisite: ACCT 405. CL: 2020.
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ACCT 406 - Auditing I
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ACCT 421: Advanced Accounting
3.00 Credits
University of South Carolina-Columbia
Advanced topics in accounting theory and practice as it relates to the preparation of financial statements. Prerequisite: C or better in ACCT 405. FS: 09/08/2021.
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ACCT 421 - Advanced Accounting
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ACCT 422: Manag ACCT for Decision Making
3.00 Credits
University of South Carolina-Columbia
Advanced topics in the use of accounting information for managerial decisions. Prerequisite: C or better in ACCT 402. FS: 09/08/2021.
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ACCT 422 - Manag ACCT for Decision Making
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ACCT 423: Business Entity Tax Issues
3.00 Credits
University of South Carolina-Columbia
Basic concepts of taxation of C Corporations, S Corporations, partnerships, and tax administration procedures. Prerequisite: C or better in ACCT 403 and ACCT 405; a minimum average GPA of at least 3.25 in 400 level and higher ACCT courses. FS: 11/02/2022.
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ACCT 423 - Business Entity Tax Issues
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ACCT 424: Legal Issues -Accts & Mgrs
3.00 Credits
University of South Carolina-Columbia
The study of legal issues affecting accountants and managers. Prerequisite: C or better in ACCT 324 and a minimum average GPA of at least 3.25 in 400 level and higher ACCT courses. FS: 09/08/2021.
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ACCT 424 - Legal Issues -Accts & Mgrs
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ACCT 425: Gov & Nonprofit Accounting
3.00 Credits
University of South Carolina-Columbia
Accounting principles and procedures for governmental units and private nonprofit organizations. Prerequisite: C or better in ACCT 405 and a minimum average GPA of at least 3.25 in 400 level and higher ACCT courses. FS: 11/02/2022.
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ACCT 425 - Gov & Nonprofit Accounting
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ACCT 426: Intl Financial Reporting
3.00 Credits
University of South Carolina-Columbia
Study of the principles and application of international financial reporting standards. Prerequisite: C or better in ACCT 405. FS: 09/08/2021.
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ACCT 426 - Intl Financial Reporting
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ACCT 470: Financial Statement Analysis
3.00 Credits
University of South Carolina-Columbia
This course focuses on the analysis of financial statements for profitability and risk assessment and for firm and segment valuation. Restricted to finance majors. Prerequisite: ACCT 225, ACCT 226, and FINA 363. CL: 2020.
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ACCT 470 - Financial Statement Analysis
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ACCT 475: Integrated Business Processes
3.00 Credits
University of South Carolina-Columbia
The integration, configuration, and operation of accounting information within enterprise resource planning and other databases as applied to current business practices. Prerequisite: C or better ACCT 401, C or better ACCT 404 or MGSC 291. FS: 02/03/2021.
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ACCT 475 - Integrated Business Processes
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ACCT 490: Special Topics/Accounting
3.00 Credits
University of South Carolina-Columbia
Analysis of current topics, issues, and practices in various areas of accounting. May be repeated as content varies by title. FS: 09/08/2021.
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ACCT 490 - Special Topics/Accounting
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