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Course Description
ACCT 450 AUDITING THEORY AND PRACTICE. An introduction to the basic principles of auditing: planning an audit, gathering evidence, testing internal controls and account balances, audit sampling, creation of audit work papers and audit reports.  It provides practical experience using computer-assisted audit techniques and examines the ethical conduct and liability of auditors.
Prerequisites: BUSN 205, 207, 313, 314
3 credits

ACCT 451 ADVANCED ACCOUNTING.  The course reviews the complete accounting cycle learned in basic accounting. The course deals with specialized topics associated with the work of an accountant. They include: uncollectible accounts, the handling of plant assets, promissory notes, deferrals and accruals, and accounting control systems. It also introduces techniques used in the interpretation of financial statements and trends in the financial statements of firms which are not always readily available from financial statements.
Prerequisites: BUSN 205, 207, 313, 314
3 credits

ACCT 460 ACCOUNTING RESEARCH.  The course introduces students to research of current issues in accounting using various online databases. Special emphasis is placed on research techniques using the Financial Accounting Research System (FARS) database, and those of the Securities and Exchange Commission, the Financial Accounting Standards Board and the International Accounting Standards Board. The course prepares students for the new computerized format of the uniform CPA examination.
Prerequisites: 90 credits of coursework, including BUSN 205, 207,313, 314, 412, 450, 451
3 credits

ACCT 475 ACCOUNTING INTERNSHIP.  The internship offers students the opportunity to apply accounting theory and concepts in the actual workplace.
Prerequisite: BUSN 205, 207, 313, 314
3 credits