ACC-423 Auditing. 3 credits
Prerequisites: ACC-221 and ACC-222. ACC-318 and ACC-320 are strongly recommended.
A study of the principles governing the independent review of financial statements, professional standards, ethics, evaluation of internal control, auditing procedures and preparation of working papers.
ACC-424 Tax Accounting I 3 credits
Prerequisites: ACC-221
A study of income, excise, and social security taxation emphasizing individual and small enterprise tax problems. Selected fields of small enterprise activity are explored to provide specific emphasis.
ACC-425 Tax Accounting II 3 credits
Prerequisites: ACC-424
A study of income, excise, and social security taxation emphasizing individual and small enterprise tax problems. Selected fields of small enterprise activity are explored to provide specific emphasis.
ACC-426 Fund Accounting. 3 credits
Prerequisites: ACC-222
A study of the special nature of accounting for governmental, institutional, and non-profit economic entities. The course will cover budgeting, fund characteristics, cost accounting systems, and analysis.
ACC-427 Cost Accounting. 3 credits
Prerequisites: ACC-222
A study of the role of accounting information in decision making emphasizing the use of accounting data for internal management decisions. The course includes an introduction to cash flows, cost accounting, cost-volume-profit relationships, and budgeting in business decisions and the theory, terminology, accumulation, reporting and evaluation of costs, including job order process and standard cost break-even analysis and budgeting techniques.
ACC-429 Advanced Accounting. 3 credits
Prerequisites: ACC-320 or permission
A topical study of partnerships, consolidations, and miscellaneous accounting topics.