COURSE DESCRIPTIONS
ACCT 470 Auditing (4 cr. hrs.)
Prerequisite(s): Intermediate Accounting II (ACCT 320).
A study of the planning, evidence gathering, internal control review, sampling, and application of procedures used to audit assets, liabilities, equity and related income statement accounts of a profit-oriented enterprise. Includes an evaluation of the audit profession including professional standards, ethics and liability of CPAs. Also includes a student-prepared audit case for hands-on application of audit procedures. The reporting requirements for compilation and review services and a thorough study of the types of audit opinions will also be studied. In addition, an audit research paper is required.
ACCT 480 Special Topics in Accounting (1-4 cr. hrs.)
Prerequisite(s): Determined on a course-by course basis and published in the trimester Course Schedule.
A variable content classroom course in accounting in which students pursue topics or subjects of current interest that are not part of the regular curriculum. A specific course description will be published in the Course Schedule for the trimester the course is offered.
ACCT 495 Accounting Research and Analysis (4 cr. hrs.)
Prerequisite(s): Completion of all required and elective major courses or permission from the Program Chair.
This course is designed to build upon previous research assignments in all upper level accounting courses and provide a capstone experience for accounting majors by challenging them to identify accounting issues, locate and research appropriate accounting concepts, standards, statements, pronouncements or tax authorities, and then provide a thorough analysis for determination of an appropriate conclusion for the decision-making process. Communication of such research and analysis will require students to prepare organized/structured written papers utilizing appropriate APA format and then present such findings to various audiences. Areas of research will include but will not be limited to SFACs, FASs, SASs, the Internal Revenue Code, and Treasury regulations.
ACCT 499 Independent Studies in Accounting (1-4 cr. hrs.)
Prerequisite(s): Minimum 2.00 cumulative GPA, at least 16 credit hours completed at Franklin, related coursework completed with a minimum grade of “B,” and permission of Program Chair.
Independent studies courses allow students in good academic standing to pursue learning in areas not covered by the regular curriculum or to extend study in areas presently taught. Study is under faculty supervision and graded on either a Pass/No Credit or a letter grade basis. (See “Independent Studies” for more details.)
ACCT 710 Introduction to Research in Accounting (2 cr. hrs.)
Prerequisite(s): Intermediate Accounting II (ACCT 320).
A study of the fundamentals of research processes in accounting. The primary focus of the course will be on analyzing specific accounting issues and common methodologies used in accounting research and on evaluating research results using examples from current accounting literature.
ACCT 715 Financial Accounting Theory (4 cr. hrs)
Prerequisite(s): Intermediate Accounting II (ACCT 320).
A study of financial accounting theory as it relates to decision making in a contemporary, global financial reporting environment. Key areas of concentration include decision usefulness perspectives and applications, manager motivation and performance measures, and global standard setting in accounting.
ACCT 725 Management Control Processes and Systems (4 cr. hrs.)
Prerequisite(s): Cost Management (ACCT 330).
A study of the processes and systems used by managers to ensure organizational goals and strategies are being implemented as intended. The course involves analyzing various management control processes and systems, examining the strengths and weaknesses of each, and evaluating effective implementation strategies. Case analysis is emphasized.
ACCT 731 Enterprise Resource Planning Systems (4 cr. hrs.)
Prerequisite(s): Introduction to Research in Accounting (ACCT 710).
A study of the enterprise resource planning (ERP) systems used by organizations to integrate information flow through a wide variety of disparate functions. This course involves analyzing how an ERP system works, examining the advantages and risks of ERP systems, and evaluating ERP system implementation strategies. Case analysis is emphasized.
ACCT 732 Forensic Accounting (4 cr. hrs.)
Prerequisite(s): Introduction to Research in Accounting (ACCT 710).
A study of the investigative and analytical skills used in preventing, discovering, and resolving financial irregularities in a manner that meets the standards required by applicable laws and/or regulations. The course begins with an examination of the legal fundamentals of forensic accounting followed by an analysis of the key tools and techniques used by forensic accountants. This foundational background is then used in the analysis of common forensic accounting applications. Case analysis is emphasized.
Franklin University Bulletin •
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