Accounting

ACC532 Federal Taxation of Business Entities
Tax laws applicable to corporations, partnerships, decedents, and to estates and trusts; gift taxes, estate taxes, returns, payments, assessments and refunds.
Prerequisite: ACC331

ACC542 Advanced Auditing
Continues the study of the examination of financial statements through practical application problems and cases; reporting on the auditor's work and involvement in other services such as management advisory services, tax services and compilation and review services.
Prerequisite: ACC441

ACC551 Accounting Information Systems
Study of the accounting systems design, implementation and application within the functional areas of the firm. Hardware and software applications as it relates to accounting will be covered, as will be the internal control of the systems.
Prerequisite: ACC313

ACC552 Governmental and Non-Profit Accounting
Accounting and budgeting concepts applied to the management of public not-for-profit organizations: program budgeting, fund accounting and systematic program analysis as they apply to public sector institutions.
Prerequisites: ACC311, PSC211 recommended

ACC581 Selected Topic: Accounting Concepts
Accounting concepts not covered in regularly schedule courses.
The following two advanced accounting courses are required:

ACC653 Accounting Theory
A study of the theoretical and conceptual aspects of accounting and the economic environment in which it operates. The course will study the historical development of accounting theory and use this as a basis for analyzing existing contemporary issues in a framework of cases and problems.

ACC655 Accounting Information Systems Applications
This course utilizes Peachtree computerized software to process various business transactions including general ledger, accounts receivable, accounts payable, payroll, inventory, job costing and fixed asset depreciation. The generally accepted accounting principles previously learned in manual accounting courses are applied in a real world computerized environment.