28 courses with the subject ACCT, each shown exactly as we captured it from the college's catalog, with every element we hold. Where the wording looks broken, that is our reading of the catalog, not the college's text.
212 n overall minor GPA of 2.0 or
182 credit if requirement is waived.
114 credit if requirement is waived.
Lecture Hours: 3 Lab Hours: 0 A continuation of ACCT 212. A study of cost terms; cost behavior; systems design; and the analysis, interpretation, and application of accounting data by management. 655
Lecture Hours: 3 Lab Hours: 0 A continuation of ACCT 212. A study of cost terms; cost behavior; systems design; and the analysis, interpretation, and application of accounting data by management.
Two of the following:
Lecture Hours: 0 Lab Hours: 0 A survey of basic tax laws and the determination of taxable income for individuals; introduction to tax research.
Lecture Hours: 3 Lab Hours: 0 A study of the various cost concepts: accumulation of product costs, joint costs in job order and process cost systems, including analysis of variances for managerial control and decision making, direct and variable costing, cost-volume-profit analysis; the buy or make decision.
Lecture Hours: 3 Lab Hours: 0 A continuation of ACCT 321: budgets and analyses of costs and other variances for management action; 656
Lecture Hours: 3 Lab Hours: 0 Accounting and reporting for investment activities of business. Issues related to foreign currency, accounting diversity, disaggregated information, reorganizations, and liquidations.
Lecture Hours: 3 Lab Hours: 0 A study of accounting for non-profit entities, including local, state, and federal government units; educational institutions; hospitals and other health care organizations; and welfare organizations. The course covers the classification and use of funds in such entities, including budgeting, purchasing and financial activities, and the presentation of financial reports by these types of organizations.
Lecture Hours: 3 Lab Hours: 0 A continuation of ACCT 320: tax laws applicable to corporations, partnerships, trusts, estates, gift tax, and tax planning; substantive research work resulting in formal reports.
information systems function in business organization. Transaction flowcharting and internal controls of the revenue, expenditure and conversion cycles are covered in detail. Attention is also focused on basic computer terminology, EDP controls, and relational databases. Prerequisite: ACCT 312 with grade of “C” or better. ACCT 422 (3-3-0) Auditing: This course covers the conceptual and practical aspects of the examination of financial statements by independent accountants. Issues examined include: objectives and techniques of internal control; standards of presentation and disclosure in financial statements; objectives and procedures for auditing practice; statistical sampling techniques; and auditing of EDP records. Prerequisite: ACCT 312 with grade of “C” or better. ACCT 430 (3-3-0) Accounting Theory: A study of contemporary financial accounting issues, emphasizing the role of accounting theory in accounting policy decisions, the social, political, and economic influences on accounting standard setting, and the history of the accounting profession and accounting thought. Prerequisite: ACCT 312 with a grade of “C” or better. ACCT 450 (3-3-0) Accounting Internship: This course provides students with practical experience in the field of accounting in the private and public organizations including industry. Formal class meetings before and after internship are required to evaluate the work experience of students. Program must be arranged in advance and approved by the department chairperson. Course is not open to students with credit from any similar program in the institution.
Lecture Hours: 3 Lab Hours: 0 This course covers the conceptual and practical aspects of the examination of financial statements by independent accountants. Issues examined include: objectives and techniques of internal control; standards of presentation and disclosure in financial statements; objectives and procedures for auditing practice; statistical sampling techniques; and auditing of EDP records. 657
Lecture Hours: 3 Lab Hours: 0 This course is a study of the process of business analysis through the evaluation of financial statements. Topics include analysis of financial statements and ratio, strategic, prospective, equity, and credit analysis. This course presumes an understanding of accounting principles in order to successfully master the course content. While some accounting concepts may be reviewed, this course is about the analysis and evaluation of financial information based on Generally Accepted Accounting Principles. Students must be able to express the analysis of cases and other course work in writing that meets professional standards. This course is cross listed with FINC 424.
Lecture Hours: 3 Lab Hours: 0 This course helps students understand the principles of forensic accounting and fraud examination. Students will learn how and why financial fraud occurs and techniques to identify and investigate these frauds. Topics include fraud prevention, fraud detection, fraud investigation, management fraud, and other key forensic topics.
Lecture Hours: 3 Lab Hours: 0 A study of contemporary financial accounting issues, emphasizing the role of accounting theory in accounting policy decisions; the social, political, and economic influences on the establishment of accounting standards; and the history of the accounting profession and accounting thought.
Free Electives: 14 Credits Total Credit Hours: 120 Accounting, Risk Management and Insurance Concentration, B.S. Other Program Requirements for Bachelor of Science in Accounting Accounting majors must have least a GPA of 2.5 in accounting co Advanced Managerial Accounting, ACCT 310, is not open to Accoun 115 urses for graduation. ting majors.
Major Electives: 9 Credits Choose three courses from the following:
Lecture Hours: 3 Lab Hours: 0 This course provides a background in both the concepts and practice of accounting that assist management in the decision-making process. Contemporary accounting scandals in financial reporting and statement analysis are examined, as well as the proper use of product costing in planning and controlling operations, and special reports and analysis.
An accelerated course in financial accounting. Provides a background in both the concepts and practice of accounting in order to envision the implications of GAPP on financial reporting problems and statement analysis. A substantial amount of popular press coverage of business and accounting issues and related subject matter is integrated throughout the course. (Offered for one-half a semester.)
management accounting aids the decision-making process by providing management with pertinent financial information. Product costing, information uses in planning and controlling operations and special reports and analysis to support management decisions are covered. (Offered for one-half a semester.)
A managerial approach to the detailed analysis of cost statements, financial statements and budgets for facilitating the financial decision-making process, with attention to quantitative techniques used in management accounting.
international business and multinational strategy; accounting systems and global environment; the comparative International Accounting systems and practices including comparative International Analysis of financial statements; International Disclosure Trends and Financial Analysis; Management Control of Global operations; International Taxation; and External Auditing of foreign operations. Prerequisite: Consent of the instructor.
environment relative to financial statement, auditing, internal auditing, compliance auditing, and operational Auditing . An in-depth study of the roles of the Securities and Exchange Commission with particular emphasis on the Securities Acts of 1933 and 1934. An extensive research work in auditing. Prerequisite: Consent of the instructor.
Discussion by students and faculty of selected contemporary topics in accounting applying intensive individual research to accounting issues facing management.
Source: Fayetteville State University's catalog, linked per course · table learning_unit · CourseShelf publish 61
