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Academic Affairs
Graduate Catalog 2008-09

ACCT: Accounting


6241. Financial and Managerial Accounting (3)
May not count toward the BSA or MSA. Generation and flow of financial information through accounting system and its uses by management in decision-making process.
6301. Fraud Examination (3)
May count toward the BSA or MSA. P: ACCT 6241. Basic understanding of fraud prevention, detection concepts, and examination techniques.
6521. Accounting for Decision Making (3)
May not count toward the BSA or MSA. P: ACCT 6241. Managerial accounting, cost theories, and applications and their effect on decision making.
6611. Auditing (3)
P: ACCT 3851. Auditing standards and procedures and their relation to principles and systems of internal control of business operations.
6701. Regulation (3)
P: ACCT 6891, 6911; P/C: ACCT 6901. Regulatory issues confronting accountants and AICPA standards for professional responsibility.
6801. Accounting Theory (3)
P: ACCT 2521 or 6241. Accounting principles, practices, and procedures of complex business enterprises.
6811. Cost Accounting Theory (3)
P: ACCT 3621. Basic concepts underlying cost accounting and use of knowledge in studying contemporary business environment.
6891. Federal Income Taxation (3)
P: General income tax theory and applications to problems encountered by individuals and businesses. Compliance, planning, and research.
6901. Advanced Federal Taxation (3)
P: ACCT 3731, 6891. Income tax issues encountered by corporations, partnerships, and families. Includes gift and estate taxation, research and compliance procedures, and planning for maximization of after-tax benefits for multiple entities.
6911. Research in Taxation (3)
P: ACCT 6891. Federal taxation at research level. Research for individuals and corporations. Introduction to estates and trusts.
6921. Advanced Taxation of Partnerships (3)
P: ACCT 6891. Federal taxation of partnerships, S-corporations, and limited liability companies.
6931. Advanced Taxation of Estates (3)
P: ACCT 6891. Federal taxation of estates, trusts, and gifts.
6951. Auditing Seminar (3)
P: ACCT 6611, 6891; P/C: ACCT 6901. Conceptual framework of independent auditing. Emphasis on development of theory, methodology, standards, and practice.
6981. The Professional Accounting Environment (3)
P: ACCT 6611, 6891; P/C: ACCT 6901. Advanced accounting topics, the audit, and contemporary issues and problems. Emphasis on cost accounting, international accounting, business combinations, taxation, and practical application.
6991. Advanced Topics in Accounting (3)
P: ACCT 6901.Investigation of specific problems in accounting.
ACCT Banked Courses
6401. Accounting for Public Sector (3)
6651. Accounting and Public Interest (3)
6831. Taxation and Business Decisions (3)
6851. Corporate Mergers (3)


 
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