ACCT 360: Legal Environment of Business II A study of the nature and sources of law; a study of agencies, partnerships, corporations, uniform commercial code topics including sales contracts, negotiable instruments and secured transactions as well as other areas of the law related to business transactions, bankruptcy, trusts, and estates. Prerequisite: BCOR 203 3 credits, Fall ACCT 370: Applied Ethical Reasoning in Accounting This course is a study of ethical and moral reasoning in the accounting profession, with attention both to law and personal choice. Using the notion of "virtue", it explains how the code of ethics for accountants follows from the distinctive role that accountants play in society. It illustrates these ideas through case studies. Prerequisite: MGMT 360 3 credits, Spring ACCT 375: Organizational Internship Selected students will be able to spend a period of time (50 hours per credit hour) working as an Intern with a local organization. During this period the student will maintain a journal, will meet regularly with a faculty member, and with a supervisor to provide continuing evaluation of quality and progress of the student's work. At the conclusion of the experience the student will submit a paper to the supervisor and faculty member and make an oral presentation. Prerequisite: Junior who has permission of the department and the cooperating organization. 1-3 credits ACCT 385: Accounting Information Systems Technology Sessions This session includes computer exercises that complement ACCT 350.
1-3 credits, Spring
ACCT 402: Advanced Managerial Accounting An expanded view of managerial accounting. The course will cover planning and control of business operations with strong emphasis on management decision making. Coverage will include both quantitative and non-quantitative aspects of decision making. The course will focus on the interrelationship of employee incentives, motivation, behavior, and business ethics. Prerequisite: ACCT 302 3 credits, Spring ACCT 410: Advanced Financial Accounting Accounting for partnerships, home office and branch accounting, parent and subsidiary accounting, consolidation and mergers, foreign transactions and translations, and government and non-profit accounting. Prerequisite: ACCT 310 Intermediate Financial Accounting II 3 credits, Fall ACCT 422: Financial Auditing An introduction to the theory and practice of auditing, duties and responsibilities of the auditor and standards, procedures, internal control and management services performed by public accountants. Prerequisites: Senior status, ACCT 310 Intermediate Financial Accounting II, ACCT 350 Accounting Information Systems, and BCOR 221 Business Statistics 3 credits, Fall ACCT 431: Advanced Taxes Taxation of corporations, partnerships, S corporations, estates and trusts, and tax accounting issues. Additional coverage includes an examination of the sources of tax laws and related tax research and planning. This course involves a service learning component in which students participate in the Internal Revenue Serviceâ€™s Volunteer Income Tax Assistance (VITA) program and prepare individual tax returns at a local community center. This component is required and may, at the option of the student, be used for one credit under ACCT 375 Organizational Internship. Prerequisite: ACCT 331 Income Taxes 3 credits, Spring
Undergraduate Catalog 2012-2013