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ACCT 4381 Legal, Ethical, and Regulatory Environment for Accountants Prerequisite: MKTG 2380 – Legal Environment of Business (or equivalent) with C or greater. ACCT 4392 Internship Prerequisites: at least 90 semester hours earned with a minimum overall grade point average of 3.00; B or higher grade in all upper-level accounting courses completed to include a minimum of twelve semester hours; consent of instructor and department chairperson.
A comprehensive overview of business law and ethics topics, such as the Uniform Commercial Code, accountant’s liability, government regulation of business, agency, contracts, debtor-creditor relationships, real property, insurance, and other topics covered in the CPA exam. Practical experience in an organizational setting designed to integrate accounting theory and applications. Course is offered on a CR/NC basis only, with credit being equivalent to C or greater performance. Note: The subject code for courses previously identified by the SPCH subject code are now identified by the ACOM subject code.
Study of federal income taxation provisions affecting the formation, operation, liquidation, acquisition, and reorganization of Sub-chapter C corporations.
There will be an emphasis on research and tax planning.
Students have the opportunity to learn through service, writing, reading, discussing, listening, and participating in critical thinking and problem-solving activities. ACOM 2310 Human Communication Concepts Prerequisite: ACOM 1300 or consent of instructor; majors/minors should take in their first year in the program. ACOM 2311 Introduction to Communication Research Prerequisite: ACOM 1300; Pre-or co-requisite ACOM 2310 or consent of the instructor; majors should take in their first year in the program.
An introduction to the field of communication by an overview of communication theories and concepts, emphasizing how humans communicate to co-construct a social world with others. Introduction to applied research methods, increasing students’ awareness of how such research is developed, conducted, and communicated.
Accounting program assessment is done in this course.Course is offered on a credit/no credit basis only, with credit being equivalent to C or greater performance. ACCT 4199, 4299, 4399 Independent Study Prerequisites: Senior standing, consent of instructor.Independent investigation under faculty supervision of topics not offered in regular courses. ACCT 4311 Accounting Issues Prerequisites: ACCT 2310, ACCT 2330, ACCT 3311, ACCT 3312, ACCT 3321, ACCT 3330, ACCT 3341, ACCT 3361, ACCT 4314, and ACCT 4351, each with a grade of C or greater.However, concurrent enrollment in ACCT 3321, ACCT 3361, ACCT 4314, and ACCT 4351 permitted.This is the capstone course for the undergraduate accounting major.