500
Incorporate investments and consolidated statements, purchases, and goodwill, segment reporting, interim reporting, partnerships, foreign operations, and fund accounting. Prerequisites: ACC 301, ACC 302; Admission to the BSBA Degree; if not earning a BSBA Degree, course listed on a declared major or minor.
Credits
3(3-0)
Prerequisites
ACC 301, ACC 302; Admission to the BSBA Degree; if not earning a BSBA Degree, course listed on a declared major or minor.
Corequisites
None.
Formation, operation, and distributions of corporations, partnerships, Subchapter S corporations and LLCs. Prerequisites: ACC 311; Admission to the BSBA Degree; if not earning a BSBA Degree, course listed on a declared major or minor or Graduate status.
Credits
3(3-0)
Prerequisites
ACC 311; Admission to the BSBA Degree; if not earning a BSBA Degree, course listed on a declared major or minor or Graduate status.
Corequisites
None.
Principles and techniques of accounting data analysis and profit- planning, measurement, evaluation, and control for management. Prerequisites: ACC 321; Admission to the BSBA Degree; if not earning a BSBA Degree, course listed on a declared major or minor or Graduate status.
Credits
3(3-0)
Prerequisites
ACC 321; Admission to the BSBA Degree; if not earning a BSBA Degree, course listed on a declared major or minor or Graduate status.
Corequisites
None.
A study of assurance services offered by professional services firms with major emphasis on the traditional auditing concepts and procedures. Prerequisite: ACC 302. Pre/Co-requisite: ACC 370.
Credits
3(3-0)
Prerequisites
ACC 302
Corequisites
None.
The study of financial fraud and the methods of fraud detection, investigation, and prevention. Prerequisites: ACC 255; MKT 304 or MKT 301.
Credits
3(3-0)
Prerequisites
ACC 255; MKT 304 or MKT 301
Corequisites
None.
Accounting principles and procedures for governmental units and various nonprofit organizations. Prerequisites: ACC 301; ACC 302; Admission to the BSBA Degree; if not earning a BSBA Degree, course listed on a declared major or minor or Graduate status.
Credits
3(3-0)
Prerequisites
ACC 301; ACC 302; Admission to the BSBA Degree; if not earning a BSBA Degree, course listed on a declared major or minor or Graduate status.
Corequisites
None.
Applied technology course focusing on converting data into accounting information using current analysis tools and techniques. Prerequisites: ACC 302, 370; 56 semester hours completed; Admission to the BSBA Degree; if not earning a BSBA Degree, course listed on a declared major or minor; or graduate standing.
Credits
3(3-0)
Prerequisites
ACC 302, ACC 370; 56 semester hours completed; Admission to the BSBA Degree; if not earning a BSBA Degree, course listed on a declared major or minor; or graduate standing.
Corequisites
None.
Advanced topics in accounting. Not more than 3 credits for 597 count toward accounting major, minor, or concentration. Prerequisites: permission of instructor; 56 semester hours completed; Admission to the BSBA Degree; if not earning a BSBA Degree, course listed on a declared major or minor.
Credits
1-3(Spec)
Prerequisites
Permission of instructor; 56 semester hours completed; Admission to the BSBA Degree; if not earning a BSBA Degree, course listed on a declared major or minor.
Corequisites
None.