Undergraduate Catalog 2023-2024 | Page 198

ACC-317
Accounting Information Systems
Principals involved in establishing an accounting information system included are source documents , internal control , and the interfaces needed for managerial control of the business . The integration of managerial accounting , information needs with the design and implementation of systems is studied .
3.00 Take ACC-106 . ( Required , Previous ).
ACC-405
Advanced Accounting
This course includes aseries of discrete topics not previously included in other courses plus topics considered in greater depth here than in previous courses . Included are GAAP accounting , business combinations , government accounting , foreign currency translation and derivatives .
ACC-406
Auditing
A study and critical appraisal of current auditing
standards related to the examination of financial
statements by an independent auditor for both public
and privately owned businesses . The course also applies
many of the same auditing techniques to discover fraud ,
through the use of case studies , exploring the moral and
ethical problems and issues of the accountant in auditing
and detecting fraud .
3.00 Take ACC-206 . ( Required , Previous ).
3.00
ACC-408
Advanced Accounting II
This course will pursue further complex accounting issues not covered in previous courses . Topics will include : GAAP and IFRS handling of international currency transactions , fiduciary accounting , including both bankruptcy and estates and trusts , and accounting for non-profit organizations .
ACC-437
Special Topics
This course provides opportunity to research a current
accounting issue under GAAP or IFRS , comparing and
contrasting the handling and application of the account
theory and practice .
ACC-440
Accounting Internship
A 240-hour work experience designed to provide the student with practical application of accounting principles . To be eligible for this internship , a minimum B average in all accounting courses is required as well as permission by the accounting adviser and the Dean of the School .
3.00 Take ACC-405 . ( Required , Previous ).
3.00
6.00 Take ACC-205 . ( Required , Previous ). | Take ACC- 315 ; Minimum grade B . ( Recommended , Previous ).