Accredited

ACCT 600 - Managerial Accounting
A study of the techniques used to present management with information for decision making and financial reporting. Topics include methods of cost estimation, cost-volume-profit analysis, planning and control, and capital expenditure decisions. Prerequisite: BADM501 & 502. 3 hrs.

ACCT 601 - Federal Income Tax
Integration of theory and application to personal income tax planning, research and preparation. Prerequisite: ACCT503 & 504. 3 hrs.

ACCT 602 - Adv Federal Income Tax
An examination of advanced taxation topics other than individual taxation issues. Topics include an investigation of United States regulations for corporate, partnership, estate, trust, and gift taxation. Pre- or co-requisite: ACCT601. 3 hrs.

ACCT 603 - Partnership & S Corporation
An examination of tax implications of forming and operating conduit type businesses, with emphasis on planning for tax minimization. Topics such as concept of income (legislative and judicial) and impact on investment decisions, choice of business entity and capital structure (corporations vx. conduits; debt vs. equity), and compensation and retirement program planning
(ESOP's, IRAs, Pensions, 401Ks, stock options) will be examined. 3 hrs.

ACCT 604 - Estates, Gifts, & Trust Plan
A study of the gift tax and income taxation of estates and trusts, including federal transfer tax laws with emphasis on family tax planning. 3 hrs.

ACCT 605 - Acct Legal Issues & Ethics
Subject matter prepares the student for areas of law addressed on the CPA exam including contracts, uniform commercial code, secured transactions, fraud, commercial paper, and accountant's legal liability. Explores the relationship between taxation and law. 3 hrs.

ACCT 606 - Tax Research/Planning
Research oriented course designed to emphasize the need for tax planning. Topics to be covered include tax research methods, writing skills needed for tax research, elements of modern tax practices, commercial tax services (especially CCH's Online Tax Research System.) Students will be assigned a number of cases for research. 3 hrs.

ACCT 607 - State and Local Taxation
Examines the structure and function of state and local taxation as opposed to federal taxation. The impact of specific North Carolina tax law on personal and business policy is analyzed. Content is particularly useful for those who may enter public practice. 3 hrs.

ACCT 610 - Adv Accounting Information Sys
The integration of advanced applications in Accounting Information Systems including the understanding of appropriate computer technology in accounting, systems design and evaluation, systems controls, and systems implementation. 3 hrs.

ACCT 611 - Advanced Auditing
An in-depth examination of the standards and principles of internal and external auditing, regulatory agency promulgations, and application of the standards and principles to preparation of auditing. ASB pronouncements and applications of GAAS to an audit (public, internal, and governmental) engagement will also be examined. 3 hrs.

ACCT 612 - Accounting Theory & Practice
The study of advanced accounting topics and theory, financial accounting standards and principles, regulatory agency promulgations, preparation of financial accounting reports and application to special accounting topics and problems. 3 hrs.

ACCT 619 - Cases in Taxation
Cases precipitate a consideration of the effects of federal taxation on business policy and decision making. Draws from other business disciplines as fact patterns are analyzed and recommendations are made based on tax legislation and legal interpretation by the courts. 3 hrs.

ACCT 620 - Cases in Fin/Managerial Acct
Integration of the conceptual and computational aspects of income determination, financial statement analysis and preparation. Readings, problem solving and cases will be the core of this course. 3 hrs.

ACCT 621 - Govt & Not-For-Profit Acct
Budgeting, fund accounting, internal auditing concepts, financial reporting and techniques for planning and control with special emphasis to government and not-for-profit sectors of the economy. 3 hrs.

ACCT 622 - Seminar in Int'l Accounting
An examination of various international accounting topics, including foreign currency translation, analysis of foreign financial statements, financial reporting and disclosure, transfer pricing and international taxation, harmonization of accounting standards, and comparative accounting systems. 3 hrs.

ACCT 625 - Topics in Accounting
Intended to provide a forum for the consideration of contemporary issues facing the business and accounting community. Allows students to concentrate on issues such as leadership in the accounting profession, white collar crime, the taxation of estates, or the tax effects of taxation on
business organization. 3 hrs.

  Gardner-Webb University; Graduate School of Business; Campus Box 5168; Boiling Springs, North Carolina 28017 USA (704) 406-4489 or (800) 457-4622.
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