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ACCT 428: Governmental Accounting. ;on demand
3.00 Credits
Morehead State University
Prerequisite: ACCT 282 or equivalent with a minimum grade of "C." Study of fund accounting techniques for government accounting terminology and budgeting processes; operations of general revenue and expense, capital project, debt service, trust, intragovernment, special assessment, and enterprise funds analysis of fixed assets and liabilities, and basics of hospital and public school fund accounting.
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ACCT 428 - Governmental Accounting. ;on demand
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ACCT 439: Cooperative Education IV. ;I,II
1.00 - 8.00 Credits
Morehead State University
Prerequisite: consent of departmental cooperative education coordinator required. Work experience with an in-depth exposure representative of the student's academic level and experience analogous to a senior-level status. Maximum of three hours of cooperative education credit (ACCT 339/439) available for option credit.
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ACCT 439 - Cooperative Education IV. ;I,II
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ACCT 475: Controllership. ;on demand
3.00 Credits
Morehead State University
Prerequisite: ACCT 282 or equivalent with a minimum grade of "C.? ?Emphasison appreciation of the function of the controller in a contemporary business organization. Planning for control, reporting, and interpreting operation results, evaluating new programs, tax administration and other types of required government reporting, economic appraisal of programs, and the protection of assets.
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ACCT 475 - Controllership. ;on demand
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ACCT 476: Special Problems in Accounting. ;on demand
1.00 - 3.00 Credits
Morehead State University
Prerequisite: completion of 18 hrs. in accounting, senior standing in accounting and consent of department chair. This course is an independent study of an accounting problem of special interest. Students must present in writing a suggested problem and justification for the study prior to registration. Each request will be considered on its own merit in relation to the special needs of the students.
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ACCT 476 - Special Problems in Accounting. ;on demand
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ACCT 482: Advanced Accounting. ;on demand
3.00 Credits
Morehead State University
Prerequisite: ACCT 382 with a minimum grade of "C.? ?Accountingfor requisitions, consolidations, and mergers; purchasing and pooling methods of business combinations, parent and subsidiary accounting for consolidated balance sheets; income statements; statement of changes in financial position; international operations; partnerships; installment sales; consignments; home office and branch accounting.
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ACCT 482 - Advanced Accounting. ;on demand
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ACCT 483: Auditing. ;on demand
3.00 Credits
Morehead State University
Prerequisite: ACCT 382 with a minimum grade of "C.? ?Accounting principlesapplied to internal control systems; audit working papers; detail audit; internal audit; special and fractional audits; audit reports; tests and procedures used in auditing, ethical responsibilities of CPAs.
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ACCT 483 - Auditing. ;on demand
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ACCT 485: Forensic Accounting. ;on demand
3.00 Credits
Morehead State University
Prerequisites: ACCT 381 and ACCT 387 with a minimum grade of "C.? ?An introduction to the fundamental concepts, as well as themore complex and developing issues of modern forensic accounting. Topics include: fraud auditing, litigation support, cybercrime, and business valuations.
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ACCT 485 - Forensic Accounting. ;on demand
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ACCT 486: Accounting Internship. ;on demand
1.00 - 4.00 Credits
Morehead State University
Prerequisites: completion of 18 hrs. in accounting and consent of department chair. On-the-job professional experience in accounting working under the supervision of a CPA arranged through cooperating public accounting firms and governmental agencies.
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ACCT 486 - Accounting Internship. ;on demand
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ACCT 487: Advanced Tax Accounting II. ;on demand
3.00 Credits
Morehead State University
Prerequisite: ACCT 387 with a minimum grade of "C." Federal income tax report preparation with emphasis on partnership and corporation returns; estate and trust taxation; gift tax; special problems in taxation, tax research.
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ACCT 487 - Advanced Tax Accounting II. ;on demand
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ACCT 490: Cost Accounting II. ;on demand
3.00 Credits
Morehead State University
Prerequisite: ACCT 390 with a minimum grade of "C.? ?Costanalysis for planning, evaluation, and control. Standard costs, direct costing, budgets, cost and profit analysis, alternative choice decisions, linear programming, capital budgeting.
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ACCT 490 - Cost Accounting II. ;on demand
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