400

ACC 400 Internship

Is a work-experience opportunity with the purpose of expanding education by applying accumulated knowledge in accounting. The availability of internships is limited to upper-level students, normally juniors and seniors with a 3.0 quality point average. Students are approved individually by the academic department. A contract can be obtained from the Career Services Office. Internships count as general electives.

1-6

Prerequisites

Accounting senior standing and permission of the chair. Internships must be preapproved.

ACC 403 Advanced Accounting I

Emphasizes consolidation of parent and subsidiary financial statements. Detailed topics include inter-company transactions such as the sale of inventory, operating assets, bonds/notes payable, and leases. Additional topics include changes in the controlling interests and indirect and mutual holdings. Special emphasis is placed on the working paper techniques involved.

3

Prerequisites

ACC 304, ACC 305

ACC 404 Advanced Accounting II

Includes the study of various special topics such as partnership accounting, foreign exchange and the multi-national enterprise, insolvency, estate and trust accounting, and other current accounting topics.

3

Prerequisites

ACC 403

ACC 407 Federal Income Tax I

Provides an understanding of the basic philosophy of taxation, including its uses as a political and economic tool. The course focuses primarily on individual taxation including the determination of gross, adjusted, and taxable income; and deductions, credits, and the calculation of various individual taxes.

3

Prerequisites

ACC 207

ACC 408 Federal Income Tax II

Provides an understanding of special topics in individual taxation, as well as the taxation of corporations, partnerships, S-Corporations, estates, and trusts. The course also introduces tax research methodology using both printed and electronic media.

3

Prerequisites

ACC 407

ACC 410 Special Topics in Financial Reporting

Special Topics in Financial Reporting is a senior-level capstone course geared toward providing students with an in-depth analysis on accounting issues such as leases, pensions, income taxes, cash flow analysis, government and not-for-profit topics, and current issues confronting the accounting profession.

3

Prerequisites

ACC 304, ACC 305

ACC 411 Forensic Accounting

Course provides students with the tools needed to understand the concept of white-collar crime and the skills and techniques needed to prevent, detect and investigate fraud.  It will also assist students in communicating investigative findings in cases of complex financial fraud.

3

Prerequisites

ACC 300, ACC 302

Cross Listed Courses

CRJ 411

ACC 412 Fraud Investigation and Financial Reporting

Educates participants on the phenomenon of fraud, the methodologies of fraud examination, the fraud investigation process, the role of financial statements in capital markets and the nature of financial statement fraud. Course provides an overview of fraud, including reasons as to why and how fraud is committed, how it is fought, and the methods of fraud prevention, detection and investigation. Management fraud is also discussed, and its relationship to financial statement fraud.

3

Prerequisites

ACC 207

Cross Listed Courses

CRJ 412

ACC 434 Thesis

Requires the accounting major to develop and produce a paper on a topic within the student's area of interest. This is required of all seniors majoring in accounting and written under the guidance of the accounting faculty.

1