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 both manual and computerized transaction analysis. Introduction to concepts of internal control structure. Prerequisite: MINF 2201 & ACCT 3311 with grades of C or better.
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 governments, hospitals and schools. Topics include fund accounting systems, the principles underlying such systems and budgeting requirements. Prerequisite: ACCT 2102 with a grade of C or better.
ACCT 4950		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.
ACCT 5300		Financial Accounting for Managerial Control (3-0-3)
Provides students with: (1) an understanding of basic financial accounting terminology, (2) an overview of the financial accounting process, (3) sufficient grounding in financial accounting to be able to understand and analyze the basic financial statements. Prerequisite: Graduate (MBA) student status.
ACCT 6300		Accounting Systems for Managerial Control (3-0-3)
This is a case-oriented course designed to teach the effective use of accounting systems and accounting data in organizational planning and control. Prerequisite: Graduate (MBA) student status, ACCT 5300 and FINC 3400 or equivalent.
ACCT 6390		Current Issues in Accounting (3-0-3)
A variable content course individually designed to meet the needs, interests, and professional objectives in business administration. Prerequisites: Graduate (MBA) student status and ACCT 5300 or equivalent.
Augusta State University Catalog					230

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