400

This course is designed to provide a broad awareness of the concepts of accounting information systems. Topics considered include data integrity, data-flow, information-flow, information technology, and how these items impact managerial decision-making. Prerequisites: Admission to the Division and ACC-311.

Auditing principles and procedures used in the examination of financial statements and the underlying accounting records to express an opinion as to their fairness and consistency. Prerequisites: Admission to the Division and ACC-312.

Students completing this insightful course will have a comprehensive understanding of and the ability to make ethical and moral decisions involved with the accounting profession. During the course students will explore virtue ethics as a basis for understanding the moral expectations that are foundational principles of successful, professional accountants.

Advanced topics in accounting, stressing accounting for consolidations, partnerships, and not-for-profit organizations. Prerequisites: Admission to the Division and ACC-312.

An opportunity for advanced students to pursue further study in an accounting field of interest in which they have exhausted catalog offerings. Prerequisites: Admission to the Division, Senior Standing, and ACC-312.

A capstone accounting course focusing on current issues and special topics. Student-led discussions and presentations, as well as guest speakers, are used extensively in the classroom portion of the course which provides two hours of credit. Students prepare presentations, oral and written, to satisfy the third credit hour. Prerequisite: ACC-423 and ACC-451.