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)
Information systems which support the accounting function are studied from the perspectives of using packaged systems, developing system enhancements, and applying internal control. A departmental used or developer (rather than personal user) viewpoint is emphasized. Prerequisite: MINF 2201 and 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 4620 Spreadsheet Modeling and Decision Analysis (3-0-3)
Will use visual techniques to understand, document, and communicate business models and then apply information technology to the modeling process for business decisions in accounting, management, operations, finance, and marketing. Prerequisite: 50 semester hours, including C's or better in MATH 3110 and also 12 hours of BBA Core Area F including MINF 2201.

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
222Augusta State University


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