400

ACCT-41000 International Accounting Capstone

This course integrates all aspects of the learning experience for those students taking the international accounting concentration, and should be one of the final courses taken, normally in the senior year. The course offers advance analysis and application of knowledge, evaluation and implementation. This is a writing intensive/advanced course.

3

ACCT-42000 Principles of Auditing

Focusing on the theory, practices and techniques of auditing, with an emphasis on external auditing as performed by Certified Public Accountants, this course covers generally accepted auditing standards, audit reports, audit programs, the nature of audit evidence, audit sampling, audit techniques and internal controls.

3

Prerequisites

ACCT 30100

ACCT-42500 Special Topics in Accounting

This course covers selected topics or issues in accounting in order to supplement current offerings. Course content may differ each time the course is offered. It may concentrate on an area not covered by existing accounting courses or not covered in the same depth. Topics may include but not restrict to governmental and nonprofit accounting, financial analysis, enterprise accounting systems, or accounting ethics.

3

Prerequisites

ACCT 30200

ACCT-43000 Federal Tax 1

Students examine the general theory of federal income taxation, with primary concentration on taxation of individuals. Emphasis is on understanding and interpreting the law.

3

Prerequisites

ACCT 12100

ACCT-43100 Federal Tax 2

The study of federal income tax law as it applies to partnerships, corporations and fiduciaries. Internal Revenue procedures and taxpayer rights and responsibilities are also examined, as well as best practices and current tax issues and problems.

3

Prerequisites

ACCT 43000

ACCT-47200 Accounting Internship

This internship is designed to provide students with controlled on-the-job experience with participating businesses, industries and governmental organizations. Students may be eligible for an internship with jobs they currently have. A limited number of internships/jobs are also available through the internship coordinator.

3

Prerequisites

Accountancy major, Senior status, 3.00 GPA and consent of the internship coordinator.

ACCT-47300 International Accounting Internship

This internship is designed to provide students with controlled on-the-job experience with participating businesses, industries and governmental organizations. Students may be eligible for an internship with their current position if it has an international emphasis and is approved by the Internship Coordinator. A limited number of internships/jobs are also available through the internship coordinator.

3

Prerequisites

Accountancy major, Senior status, 3.00 GPA and consent of the internship coordinator and the director of the International Business program.