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ACCT 3381: Advanced Business Law
3.00 Credits
University of Arkansas at Little Rock
See MKTG 3381.
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ACCT 3391: Cooperative Education in Accounting
3.00 Credits
University of Arkansas at Little Rock
Prerequisites: major in accounting; junior standing; GPA of 3.0 or higher on all work completed; completion of or concurrent enrollment in ACCT 3311; consent of sponsoring faculty member and department chair prior to registration. Provides experience in an organizational setting designed to integrate accounting theory and practice. A written project, designed in consultation with the faculty member, and a minimum of 200 hours working for a participating employer during a semester are required. The exact activities and responsibilities related to the work experience must be specified in written agreements between the student, faculty member, employer, and the Office of Cooperative Education. Course is offered on a credit/no credit basis only, with credit being equivalent to C or greater performance. Three credit hours.
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ACCT 4211: Accounting Issues
3.00 Credits
University of Arkansas at Little Rock
Prerequisite: ACCT 4314 with a C or greater or concurrent enrollment. Current and pending accounting issues, regulation and tax legislation. Topics may include but are not limited to SEC and FASB pronouncements, Congressional legislation, IRS regulations, and rulings and judicial interpretations. Consists primarily of group discussion, lectures, guest speakers, and student presentations. May not be repeated for credit.
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ACCT 4299,4399: Independent Study
3.00 Credits
University of Arkansas at Little Rock
Prerequisites: senior standing, consent of instructor. Independent investigation under faculty supervision of topics not offered in regular courses. Two or three credit hours.
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ACCT 4314: Advanced Financial Accounting
3.00 Credits
University of Arkansas at Little Rock
Prerequisite: ACCT 3312 with C or greater. Accounting for temporary and longterm investments, business combinations, consolidated financial reporting, and international operations. Three credit hours.
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ACCT 4315: Development in Accounting Theory
3.00 Credits
University of Arkansas at Little Rock
Prerequisite: ACCT 3312 with C or greater. Investigation of the development of accounting theory. It focuses on the nature and development of accounting theory and its relation to the standard setting process. In addition, the relationship of accounting theory to the resolution of current issues is examined. Three credit hours.
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ACCT 4322: Federal Taxation II
3.00 Credits
University of Arkansas at Little Rock
Prerequisite: ACCT 3321 with C or greater. Federal income tax topics related to partnerships and partners, corporations and shareholders, trusts and estates, research methods in tax practice, survey of the unified estate and gift tax law. Dual-listed in the UALR Graduate Catalog as ACCT 5322. Three credit hours.
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ACCT 4323: Research in Federal Taxation
3.00 Credits
University of Arkansas at Little Rock
Prerequisite: ACCT 4322 with a C or greater or consent of instructor. Methods and tools of tax research as applied to both closed fact and controllable fact cases. Methods for locating and assessing relevant authority on specific tax questions is emphasized. Three credit hours.
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ACCT 4330: Advanced Topics in Managerial Accounting
3.00 Credits
University of Arkansas at Little Rock
Prerequisite: ACCT 3330 with C or greater. Continuation of managerial accounting. Use of accounting information for planning and control, profit planning and control, cost/volume/profit and incremental analysis, capital budgeting, responsibility reporting and performance evaluation, transfer pricing, quantitative models, and decision simulation. Three credit hours.
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ACCT 4342: Advanced Accounting Information Systems
3.00 Credits
University of Arkansas at Little Rock
Prerequisite: ACCT 3341 with C or greater. Accounting systems in a data-base environment; structured systems analysis and other approaches to systems analysis and design; current developments in computerized systems technology; risks and controls in computerized information systems; student project. Three credit hours.
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