Catalog 2021-2022

400

ACC 401 Auditing and Attestation

ACC 401 covers generally accepted auditing and attestation standards, professional ethics, auditing and attestation reporting requirements and objectives. The course includes topics on the auditing profession, audit reports, professional ethics, audit responsibilities and objectives, audit evidence, audit planning, materiality and risk, and other assurance and non-assurance services. Students will complete a series of formal and informal auditing-specific writing assignments to develop practical audit skills. The use of Excel at the intermediate level will be required to perform analytical review.

Credit Hours: 4
(W)

Prerequisites

ACC 320 and ACC 351, QMB 210.

Corequisites

ACC 420.

ACC 420 Intermediate Accounting II

ACC 420 expands the student's study of generally accepted accounting principles. The course covers the theory and methodology involved in accounting for investments, current liabilities, long-term debt, leases, deferred income taxes, pensions, stockholders’ equity, earnings per share and accounting changes. The course also covers the preparation of the statement of cash flows and differences between US GAAP and IFRS.

Credit Hours: 4

Prerequisites

MAT 160 (all COB majors are required to take MAT 225), ITM 220 and a grade of "C" or higher in ACC 320.

ACC 490 Accounting Internship

ACC 490 examines practical aspects of accounting through a paid accounting internship at a firm under supervision of faculty and firm representatives. This course may not be used to satisfy major requirements. It may be repeated for credit beyond 124 hours. Approval of the accounting department’s internship coordinator is required.

Credit Hours: 1-8

Prerequisites

Junior or senior standing with at least a 2.25 overall GPA; completion of four accounting classes at or above the 300 level with a 3.0 average in those classes.

ACC 495 Special Topics in Accounting

ACC 495 is offered at the discretion of the accounting department. Subject may focus on a topic of current interest in the field, training in a specific area of the field or a topic that is of interest to a particular group of students.

Credit Hours: 4

Prerequisites

To be specified at time of offering.

ACC 499 Independent Study in Accounting

ACC 499 is a readings or independent studies course taken for variable credit. May not be used as an elective in the accounting major.

Credit Hours: 1-4

Prerequisites

Minimum 3.0 GPA, consent of the department chair and associate dean.