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ACCT 313: Cost Accounting
3.00 Credits
Lynchburg College
Prerequisites: ACCT 201-202. This course deals with concepts and objectives of cost accounting; cost information systems and accumulation procedures; planning and control of factory overhead; materials and labor planning and control; planning of profits, costs, and sales; controlling costs and profits; and costs and profit analysis.
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ACCT 313 - Cost Accounting
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ACCT 319: Corporate And Partnership Taxation
3.00 Credits
Lynchburg College
This course, designed for marketing, management, economics, business administration, and accounting majors, covers federal income taxation of corporations and partnerships. It includes basic tax planning strategies and introduces tax research techniques.
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ACCT 319 - Corporate And Partnership Taxation
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ACCT 323: Business Law For Accountants
3.00 Credits
Lynchburg College
This course is a study of the accountant's legal responsibility including contracts, uniform commercial code, secured transactions, securities, suretyship, and bankruptcy.
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ACCT 323 - Business Law For Accountants
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ACCT 325: Management Accounting
3.00 Credits
Lynchburg College
Prerequisite: ACCT 202. This course addresses many accounting tools including cost behavior, budgeting, and performance reporting used by managers to assist them in operating business decisions.
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ACCT 325 - Management Accounting
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ACCT 360: Accounting Information Systems
3.00 Credits
Lynchburg College
Prerequisite: ACCT 202. Accounting information systems comprise interrelated activities, documents, and technologies designed to collect data, process them, and report information to a diverse group of internal and external decision makers in organizations. This course covers the design, management and control, and audit of computer-based accounting systems.
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ACCT 360 - Accounting Information Systems
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ACCT 370: Fraud And White Collar Crime
3.00 Credits
Lynchburg College
Prerequisite: ACCT 202. This course examines the various types of fraud and white collar crime, the criminals who commit fraud and white collar crime, legal, law enforcement, and prosecutorial issues associated with investigating and prosecuting these crimes and their financial impact on organizations and society.
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ACCT 370 - Fraud And White Collar Crime
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ACCT 397: Independent Study in Accounting
1.00 - 3.00 Credits
Lynchburg College
Prerequisites: Approval of faculty sponsor and school dean; junior or senior standing. This course provides students the opportunity to pursue individual study of topics not covered in other available courses. The area for investigation is developed in consultation with a faculty sponsor and credit is dependent on the nature of the work. May be repeated for no more than six credits.
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ACCT 397 - Independent Study in Accounting
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ACCT 398: Special Topics in Accounting[ Credit Depends on Topic
1.00 - 3.00 Credits
Lynchburg College
Prerequisites: A background of work in the discipline or prior consent of instructor. This course will focus on an aspect of the discipline not otherwise covered by the regularly offered courses. The topic will vary according to professor and term; consequently, more than one may be taken by a student during his/her matriculation.
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ACCT 398 - Special Topics in Accounting[ Credit Depends on Topic
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ACCT 401: Advanced Accounting
3.00 Credits
Lynchburg College
Prerequisites: ACCT 301-302. This course focuses on the study of specialized accounting theory and techniques of partnerships and consolidations.
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ACCT 401 - Advanced Accounting
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ACCT 421: Auditing Principles
3.00 Credits
Lynchburg College
Prerequisites: ACCT 301-302. This course examines the concepts and procedures used in auditing and introduces auditing standards and methods used to obtain evidence.
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ACCT 421 - Auditing Principles
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