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ACCT 501. Credit by Arrangement

Credits: 1-3 View Details
Description: Credit by Arrangement.
Semester Offered:
  • Fall
  • Spring
  • Summer


ACCT 505. Fraud and Forensic Accounting

Credits: 3 View Details
Description: Principles of detecting fraudulent financial reporting and occupational fraud.
Prerequisites: ACCT 292
Semester Offered: DEMAND


ACCT 550. Personal Taxation

Credits: 3 View Details
Description: Federal income taxation of individuals including gifts, estates, and trusts.
Semester Offered: Fall


ACCT 551. Business Taxation

Credits: 3 View Details
Description: Federal income taxation of business organizations including corporations and partnershps. Property transactions and other business topics.
Prerequisites: ACCT 292, ACCT 450
Semester Offered:
  • Fall
  • Spring


ACCT 570. Securities and Exchange Commission Accounting and Reporting

Credits: 3 View Details
Description: Corporate governance, SEC rules and issues regarding financial reporting and investor communication.
Prerequisites: ACCT 292
Semester Offered: DEMAND


ACCT 581. Advanced Accounting

Credits: 3 View Details
Description: Accounting for business combinations, consolidated financial statements, and partnerships.
Prerequisites: C or better in ACCT 382
Semester Offered:
  • Fall
  • Spring


ACCT 584. Governmental and Not-For-Profit Accounting

Credits: 3 View Details
Description: Fund accounting as applied to governmental and not-for-profit entities.
Semester Offered: Fall


ACCT 585. Corporate Governance

Credits: 3 View Details
Description: Develop an understanding of corporate organizations and responsibilities of parties within the corporation. Gain an understanding of Sarbanes Oxley. Develop an understanding of corporate topics and research necessary to communicate and coordinate financial reporting.
Prerequisites: ACCT 292 plus 90 credits completed
Semester Offered: DEMAND


ACCT 586. Financial Auditing

Credits: 3 View Details
Description: Nature of the audit function, nature of audit evidence, audit standards and procedures, professional ethics, and audit reports.
Prerequisites: C or better in ACCT 382
Semester Offered:
  • Fall
  • Spring


ACCT 587. Operational Auditing

Credits: 3 View Details
Description: Nature of internal and operational auditing, performance of an operational audit.
Prerequisites: MGMT 301, 383, FIRE 371, MKTG 320 or permission of instructor.
Semester Offered: Spring


ACCT 590. Current Topics in Accounting

Credits: 1-3 View Details
Description: Current developments, trends and issues in accounting. May be repeated with different topics to a maximum of 9 credits.
Prerequisites: permission of department
Semester Offered: DEMAND


ACCT 591. Accounting Principles

Credits: 3 View Details
Description: External and internal financial reporting systems and their roles in planning, control, and evaluation of management action. (For admitted graduate students only.)
Semester Offered: Fall


ACCT 593. International Accounting

Credits: 3 View Details
Description: Accounting theory and practice, taxation, and special reporting problems of several major industrial countries. Multinational corporate accounting problems.
Semester Offered: DEMAND


ACCT 598. Business Consulting

Credits: 3 View Details
Description: Teams of students work as consultants to area businesses and non-profit organizations to diagnose and solve actual business problems. Written and oral report required.
Prerequisites: ACCT 292, IS 242 or STAT 242, FIRE 371, MGMT 201, MKTG 220, or permission of department.
Semester Offered:
  • Fall
  • Spring


ACCT 600. Special Problems

Credits: 1-3 View Details
Description: Independent study for advanced students wishing to work out a special problem in the major area of concentration.
Semester Offered:
  • Fall
  • Spring
  • Summer


ACCT 601. Advanced Financial Accounting I

Credits: 3 View Details
Description: Advanced accounting theory and literature as applied to financial accounting, standard-setting, and the basic financial statements. Current and long-term assets, and current liabilities.
Semester Offered: DEMAND


ACCT 602. Advanced Financial Accounting II

Credits: 3 View Details
Description: Advanced accounting theory and literature as applied to long-term liabilities, stockholders' equity, statement of cash flows, and specialized topics.
Semester Offered: DEMAND


ACCT 605. Business Seminar-Accounting

Credits: 3 View Details
Description: Selected topics related to accounting theory and practice. Consent of department chairperson.
Semester Offered: DEMAND


ACCT 608. Advanced Accounting Information Systems

Credits: 3 View Details
Description: Advanced accounting transactions, microcomputer skills for the accounting environment, and the fundamentals of accounting information systems and controls.
Semester Offered: DEMAND


ACCT 614. Advanced Auditing

Credits: 3 View Details
Description: Advanced auditing theory and practice, emphasizing audit standards, audit evidence, internal controls, auditors' reports and professional ethics, sampling, accountants' liability, and audit programs.
Semester Offered: DEMAND


ACCT 682. Advanced Managerial Accounting

Credits: 3 View Details
Description: Advanced managerial accounting topics to evaluate performance and support decision making of the firm.
Semester Offered: DEMAND


ACCT 690. Selected Topics

Credits: 1-3 View Details
Description: May be repeated to a max. of 9 credits.
Semester Offered: DEMAND


ACCT 691. Enrollment Continuation

Credits: 1 View Details
Description: Intended for master's students who have completed all required coursework for a graduate program, but are still working on a culminating project (thesis, starred paper, portfolio, or internship) or other program requirements. Repeatable to 10 credits.
Semester Offered:
  • Fall
  • Spring
  • Summer


ACCT 695. Temporary Workshop

Credits: 1-3 View Details
Description: Area limited and specific subjects selected before workshop is announced. These workshops are intended to support established degree programs and may be included on a student's approved program within the workshop limitations established for each program option.
Semester Offered:
  • Fall
  • Spring
  • Summer


ACCT 697. Regulation

Credits: 3 View Details
Description: Advanced study of federal income taxation of individuals and other regulatory issues including business law, ethics, and professional and legal responsibilities.
Semester Offered: DEMAND






The contents in this catalog and other university publications, policies, fees, bulletins or announcements are subject to change without notice and do not constitute an irrevocable contract between any student and St. Cloud State University.