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Course Criteria
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2.00 Credits
A comparative study of international accounting practices. Includes the effects of cultural, social, economic and political forces on accounting practice, efforts to harmonize accounting standards, foreign currency translation, and accounting for foreign currency transactions. Prerequisite: ACCT:200. (Offered in alternate years) 2 SH.
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2.00 Credits
Continuation of ACCT:305, emphasizing taxation of corporations and partnerships, estate and gift taxation, and tax practice and procedure. Includes tax research project. Prerequisite: ACCT:305 or instructor's permission. 2 SH.
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2.00 Credits
Theory and practice of accounting for business combinations. Topics include cost, equity and consolidation methods; the purchase or pooling of interest concepts; and the consolidation of parent-subsidiary operations, including minority interests. Prerequisite: ACCT:302 or ACCT:301 plus permission of the department head. 2 SH.
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4.00 Credits
An introduction to the theoretical and conceptual foundations of auditing. Topics include risk analysis, sampling and testing, internal control structures, evidence, financial statement audits, systems audits and reporting. The course also provides coverage of practice, duties, ethics and responsibilities of certified public accountants. Prerequisite: ACCT:302 or ACCT:301, plus permission of department head. 4 SH.
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4.00 Credits
Extended study of traditional managerial accounting concepts involving cost systems, budgeting, performance and variance analysis, behavior accounting, break-even and capital budgeting models and direct cash flow statement. Introduction to emerging cost management topics, including the theory of constraints, activity based costing/management, target costing, backflushing, learning curves, stochastic models, and extension of capital budgeting models. Prerequisites: ACCT:330 and junior standing. 4 SH.
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4.00 Credits
Enhancement of technical skills through study of current and emerging practice problems. Using the Uniform C.P.A. examination content outline as the framework, the course will emphasize efficient and effective approaches to solving accounting problems. Prerequisite: Satisfactory completion of the accounting major requirements. 4 SH.
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2.00 Credits
Topics of current importance and interest in accounting. Emphasizes readings from the current literature. Prerequisites: ACCT:200 and at least two additional semester hours of accounting. 2 SH.
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2.00 - 4.00 Credits
Individualized academic work for qualified students under faculty direction. Usually studies special topics not covered in regularly offered courses. Prerequisite: Junior or senior standing, approval of instructor and department. 2-4 SH.
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2.00 - 4.00 Credits
An extensive accounting-related research project under faculty supervision. Prerequisites: senior standing, formal proposal statement prior to registration, acceptance by faculty supervisor and permission of department head. 2-4 SH.
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2.00 - 4.00 Credits
On-the-job supervised experience at a public accounting firm, corporation, governmental agency or not-for-profit organization. Prerequisite: permission of internship coordinator and acceptance by organization. 2-4 SH.
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