• ACCT 3510: International Accounting

  3.00 Credits

  Austin Peay State University

  
  Prerequisites: BB1;Description: The effect of culture, economy, and history on the development of accounting and financial reporting standards within nations; comparison of financial statements between countries; international risk management; the move towards harmonization of accounting standards.
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• ACCT 3610: Forensic Accounting

  3.00 Credits

  Austin Peay State University

  
  Prerequisite: ACCT 2010 or permission of the chair;Description: Foundations of forensic accounting will be introduced, with a significant focus on fraud examination and financial crimes. Students will be able to recognize and investigate fraud schemes and know how to respond within the legal framework and ethical bounds of the profession. Students will be required to use critical thinking, decision-making, and communication skills to complete case studies and research assignments.
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• ACCT 3710: Accounting Info Systems

  3.00 Credits

  Austin Peay State University

  
  Prerequisite: BB 1, ACCT 3010, ACCT 3110, with all grades of C or higher;Description: Accounting information systems emphasizes the professional and legal responsibility of accountants and auditors for the design, operation, and control of AIS applications, including both financial and nonfinancial functions.
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• ACCT 3900: Accounting Internship

  3.00 Credits

  Austin Peay State University

  
  Prerequisite: BB1, GPA 3.0 or higher, and permission of Internship Coordinator;Description: Designed to provide academic credit for relevant and meaningful experience in preparation for accounting positions. Weekly updates, term paper, and satisfactory evaluation by employer/supervisor required for credit. Grading on a pass/fail basis.
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• ACCT 4020: Acct Seminar in Ethics

  1.00 Credits

  Austin Peay State University

  
  Prerequisites: BB1, ACCT 3020 with all grades of C or higher;Description: Discussion of ethics in relation to the field of accounting. Comparisons of codes of ethics of other professions with the code of ethics of the accounting profession is included.
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• ACCT 4030: Accounting Seminar in Ethics

  1.00 Credits

  Austin Peay State University

  
  Prerequisite: ACCT 2020;Course Description: This course will emphasize the individual as decision-maker and focus on ethical issues and dilemmas facing professional accountants. The specific objectives of the course are to raise students' general awareness of ethical dilemmas of the profession; to place ethical issues within a context subject to analysis and decision-making action and to improve the ability of students to reason toward a satisfactory resolution of an ethical dilemma.
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• ACCT 4210: Auditing

  3.00 Credits

  Austin Peay State University

  
  Prerequisite: ACCT 3020, 3710, BB 1 with all grades of C or higher;Description: Auditing includes the study of professional ethics, legal issues related to auditing, evidence gathering and examination, internal controls of an organization, and reporting on audit results. Financial auditing will be emphasized. Use of computerize audit techniques and data analytics for audits will be covered.
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• ACCT 4220: Auditing II

  3.00 Credits

  Austin Peay State University

  
  Prerequisite: BB1, ACCT 4210 with all grades of C or higher;Description: Auditing practice and theory emphasizing current authoritative professional literature and case studies. Students are required to research and prepare written reports and make presentations using multimedia technology. Includes an individual audit practice case and a group simulated audit.
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• ACCT 4230: Data Analytics for Accounting

  3.00 Credits

  Austin Peay State University

  
  Prerequisite: BB1, ACCT 3020, ACCT 3710, all with a grade of C or higher;Description: The course develops the analytics mindset needed by accounting professionals through an understanding of data scrubbing, manipulation and preparation; data completeness, reliability and validity; data analysis; data visualization and reporting.
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• ACCT 4310: Income Tax Accounting

  3.00 Credits

  Austin Peay State University

  
  Prerequisite: BB 1, with all grades of C or higher;Description: Introduction to the Internal Revenue Code and Treasury Department regulations with emphasis on the determination of income and statutory deductions to compute taxable net income. Taxation of gains and losses on property transactions, the alternative minimum tax. Introduction to the use of tax and financial planning techniques.
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