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.

This course covers one or more special topics in Accounting that is not covered in the normal curriculum. It is always offered with a subheading describing the specific topic(s) to be covered and is repeatable under a different subheading. Prerequisite: Permission of the instructor.

An opportunity for accounting majors to experience the professional responsibilities of the CPA in a public accounting firm (or the accounting department or not-for-profit organization) during a semester-long full-time internship. This work experience is intended to provide the accounting major with opportunities for intensive observation of business and accounting principles in action as well as engagement in the critical thinking and problem solving aspects of the accountant's professional life. Prerequisite: Admission to the Division 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.