ACCT 3331 Federal Income Taxation (3-0-3)
A survey of theories and practices governing federal income taxation of individuals and business entities, including partnerships and corporations. Prerequisite: ACCT 2101 and 2102 with a minimum grade of B in each course.

ACCT 4313 Financial Accounting Theory III (3-0-3)
The primary emphasis is accounting theory and practice as it pertains to significant problem areas of accounting. Topics include pensions and other post-retirement benefits, income taxes, leases, accounting changes and complexities of revenue recognition. Prerequisite: ACCT 3312 & MATH 3311 with a grade of C or better in both.

ACCT 4322 Cost Management (3-0-3)
Provides the student with an in-depth analysis of managerial-cost concepts and techniques required for developing, analyzing, and interpreting information for organizational planning and control. Prerequisite: ACCT 3321 with a grade of C or better.

ACCT 4332 Advanced Federal Income Taxation (3-0-3)
The emphasis is on tax planning and research. Prerequisite: ACCT 3331 with a grade of C or better.

ACCT 4350 Accounting Information Systems (3-0-3)
Concepts of analysis, design, implementation and utilization of accounting information systems. Familiarization with typical forms, documents and records used in both manual and computerized transaction analysis. Introduction to concepts of internal control structure and auditing. Prerequisite: MINF 2201 & ACCT 3311 with a grade of C or better in both.

ACCT 4360 Auditing (3-0-3)
The application of auditing principles to the problems of public accountancy with emphasis upon the adherence to standards and professional ethics. Prerequisite: ACCT 3312 with a grade of C or better.

ACCT 4370 Advanced Accounting (3-0-3)
The application of accounting theory to business combinations and international operations. Prerequisite: ACCT 3312 with a grade of C or better.

ACCT 4380 Governmental and Institutional Accounting (3-0-3)
The focus is on the accounting process in not-for-profit organizations including state, local and federal governments, hospitals and schools. Topics include study of the requirements of fund accounting systems, the principles underlying such systems and the unique budgeting requirements of not-for-profit organizations. Prerequisite: ACCT 2102 with a grade of C or better.

ACCT 4390 Selected Topics in Accounting (3-0-3)
A course and/or directed study of a major issue, practice, or problem in the area of accounting. Content to be decided based on needs and professional objectives of students and the expertise and availability of faculty. Prerequisite: Permission of advisor to use in the major area and senior standing.

Augusta State University Catalog226

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