{
    "document_id": 16834,
    "page": 198,
    "width_pt": 612,
    "height_pt": 792,
    "rotation": 0,
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    "source_run_id": 16946,
    "item_count": 39,
    "counts_by_type": {
        "footer": 1,
        "heading": 18,
        "text": 20
    },
    "build_ms": 6,
    "items": [
        {
            "id": "p198.1",
            "order": 1,
            "type": "heading",
            "bbox": {
                "l": 52.08,
                "t": 738.24,
                "r": 237.84,
                "b": 727.2
            },
            "text": "ACC 407: Auditing and Assurance Services",
            "attrs": {
                "block_label": "paragraph_title"
            },
            "level": 3
        },
        {
            "id": "p198.2",
            "order": 2,
            "type": "text",
            "bbox": {
                "l": 51.6,
                "t": 726.72,
                "r": 282,
                "b": 669.6
            },
            "text": "Prerequisites: ACC 403 and ECO 321. Application of generally accepted auditing standards to assurance services: computerized systems, statistical risk control, substantive sampling, operational compliance, internal auditing, and other assurance services."
        },
        {
            "id": "p198.3",
            "order": 3,
            "type": "heading",
            "bbox": {
                "l": 52.08,
                "t": 659.52,
                "r": 181.2,
                "b": 648.48
            },
            "text": "ACC 408: Cost Accounting II",
            "attrs": {
                "block_label": "paragraph_title"
            },
            "level": 3
        },
        {
            "id": "p198.4",
            "order": 4,
            "type": "text",
            "bbox": {
                "l": 51.12,
                "t": 647.76,
                "r": 281.28,
                "b": 602.16
            },
            "text": "Prerequisites: ACC 308. A study of accounting concepts and procedures in capital budgeting, cost allocation theory, cost behavior, and quantitative approaches to dealing with constraints and uncertainty."
        },
        {
            "id": "p198.5",
            "order": 5,
            "type": "text",
            "bbox": {
                "l": 51.12,
                "t": 588.72,
                "r": 288.48,
                "b": 534
            },
            "text": "ACC 410: Governmental/ Not-for-Profit-Accounting Prerequisite: ACC 301 or consent of instructor. Study of generally accepted accounting and reporting principles for governmental and non-profit entities. Particular emphasis is on state and local government using fund accounting."
        },
        {
            "id": "p198.6",
            "order": 6,
            "type": "heading",
            "bbox": {
                "l": 51.84,
                "t": 524.4,
                "r": 262.08,
                "b": 501.36
            },
            "text": "ACC/FIN 425: Analysis of Financial Statements and Financial Reporting",
            "attrs": {
                "block_label": "paragraph_title"
            },
            "level": 3
        },
        {
            "id": "p198.7",
            "order": 7,
            "type": "text",
            "bbox": {
                "l": 268.56,
                "t": 512.4,
                "r": 275.28,
                "b": 502.56
            },
            "text": "3",
            "attrs": {
                "block_label": "aside_text"
            }
        },
        {
            "id": "p198.8",
            "order": 8,
            "type": "text",
            "bbox": {
                "l": 51.36,
                "t": 501.84,
                "r": 288.48,
                "b": 432.96
            },
            "text": "Prerequisite: FIN 330. The study of accounting data and financial statements for reporting and planning purposes and the analysis and interpretation of financial statement for accounting, management, and investment purposes. Applications and financial software are utilized to construct pro-forma statements and complete case analysis assignments."
        },
        {
            "id": "p198.9",
            "order": 9,
            "type": "heading",
            "bbox": {
                "l": 52.08,
                "t": 423.12,
                "r": 207.36,
                "b": 412.32
            },
            "text": "ACC 462: Federal Income Taxation",
            "attrs": {
                "block_label": "paragraph_title"
            },
            "level": 3
        },
        {
            "id": "p198.10",
            "order": 10,
            "type": "text",
            "bbox": {
                "l": 51.36,
                "t": 411.12,
                "r": 280.56,
                "b": 376.32
            },
            "text": "Prerequisite: ACC 202. Study of federal income tax concepts, laws and rules relating to individuals and businesses. Basic tax return preparation and tax research are included."
        },
        {
            "id": "p198.11",
            "order": 11,
            "type": "heading",
            "bbox": {
                "l": 52.08,
                "t": 366.48,
                "r": 251.76,
                "b": 355.44
            },
            "text": "ACC 463: Advanced Federal Income Taxation",
            "attrs": {
                "block_label": "paragraph_title"
            },
            "level": 3
        },
        {
            "id": "p198.12",
            "order": 12,
            "type": "text",
            "bbox": {
                "l": 51.12,
                "t": 355.44,
                "r": 281.28,
                "b": 309.36
            },
            "text": "Prerequisite: ACC 462. Exploration of federal income tax laws, rules, regulations, and court decisions applicable to partnerships, corporations, fiduciaries and international transactions and estate and gift transfer taxes."
        },
        {
            "id": "p198.13",
            "order": 13,
            "type": "heading",
            "bbox": {
                "l": 52.32,
                "t": 299.28,
                "r": 194.88,
                "b": 287.76
            },
            "text": "ACC 480: Accounting Internship",
            "attrs": {
                "block_label": "paragraph_title"
            },
            "level": 3
        },
        {
            "id": "p198.14",
            "order": 14,
            "type": "text",
            "bbox": {
                "l": 51.36,
                "t": 288,
                "r": 282,
                "b": 253.2
            },
            "text": "Prerequisite: junior or senior classification and consent of chairperson. Off-campus, on-the-job employment related to the discipline of accounting."
        },
        {
            "id": "p198.15",
            "order": 15,
            "type": "heading",
            "bbox": {
                "l": 52.32,
                "t": 242.88,
                "r": 193.44,
                "b": 231.84
            },
            "text": "ACC 485: Advanced Accounting",
            "attrs": {
                "block_label": "paragraph_title"
            },
            "level": 3
        },
        {
            "id": "p198.16",
            "order": 16,
            "type": "text",
            "bbox": {
                "l": 51.36,
                "t": 231.84,
                "r": 288.96,
                "b": 186
            },
            "text": "Prerequisite: ACC 302. A comprehensive study of selected accounting problems, including foreign currency translation, partnerships, consolidated financial statements, and other current topics."
        },
        {
            "id": "p198.17",
            "order": 17,
            "type": "heading",
            "bbox": {
                "l": 322.8,
                "t": 737.76,
                "r": 457.2,
                "b": 727.2
            },
            "text": "ACC 500: Survey of Accounting",
            "attrs": {
                "block_label": "paragraph_title"
            },
            "level": 3
        },
        {
            "id": "p198.18",
            "order": 18,
            "type": "text",
            "bbox": {
                "l": 321.6,
                "t": 726.72,
                "r": 552,
                "b": 658.32
            },
            "text": "Survey of financial and managerial accounting for graduate students. Emphasis is given to the preparation of financial statements for internal and external users, analysis and interpretation of accounting information, and its use in decision-making. This course does not count toward the 30 hours required for the MBA degree."
        },
        {
            "id": "p198.19",
            "order": 19,
            "type": "heading",
            "bbox": {
                "l": 322.8,
                "t": 648,
                "r": 490.56,
                "b": 636.72
            },
            "text": "ACC 501: Financial Accounting Theory",
            "attrs": {
                "block_label": "paragraph_title"
            },
            "level": 3
        },
        {
            "id": "p198.20",
            "order": 20,
            "type": "text",
            "bbox": {
                "l": 321.84,
                "t": 635.76,
                "r": 556.56,
                "b": 601.68
            },
            "text": "An examination of current accounting theory, concepts, principles and standards, with emphasis on their application to solving contemporary problems."
        },
        {
            "id": "p198.21",
            "order": 21,
            "type": "heading",
            "bbox": {
                "l": 322.08,
                "t": 592.32,
                "r": 467.04,
                "b": 580.56
            },
            "text": "ACC 502: Managerial Accounting",
            "attrs": {
                "block_label": "paragraph_title"
            },
            "level": 3
        },
        {
            "id": "p198.22",
            "order": 22,
            "type": "text",
            "bbox": {
                "l": 321.6,
                "t": 580.32,
                "r": 553.2,
                "b": 545.28
            },
            "text": "A study of the concepts and techniques relating to the accounting information needed by management for planning, directing, controlling, and evaluating company decisions."
        },
        {
            "id": "p198.23",
            "order": 23,
            "type": "heading",
            "bbox": {
                "l": 321.84,
                "t": 535.92,
                "r": 405.6,
                "b": 524.64
            },
            "text": "ACC 503: Auditing",
            "attrs": {
                "block_label": "paragraph_title"
            },
            "level": 3
        },
        {
            "id": "p198.24",
            "order": 24,
            "type": "text",
            "bbox": {
                "l": 321.6,
                "t": 524.64,
                "r": 550.8,
                "b": 490.32
            },
            "text": "An in-depth study of generally accepted auditing standards and the performance of the attest function and assurance services."
        },
        {
            "id": "p198.25",
            "order": 25,
            "type": "heading",
            "bbox": {
                "l": 321.6,
                "t": 479.52,
                "r": 448.56,
                "b": 468.24
            },
            "text": "ACC 508: Cost Accounting II",
            "attrs": {
                "block_label": "paragraph_title"
            },
            "level": 3
        },
        {
            "id": "p198.26",
            "order": 26,
            "type": "text",
            "bbox": {
                "l": 321.12,
                "t": 468.24,
                "r": 553.2,
                "b": 422.4
            },
            "text": "A comprehensive study of cost accounting concepts and techniques designed to provide accounting information for managerial decision-making at both operational and strategic levels."
        },
        {
            "id": "p198.27",
            "order": 27,
            "type": "heading",
            "bbox": {
                "l": 321.6,
                "t": 411.84,
                "r": 543.84,
                "b": 400.56
            },
            "text": "ACC 510: Governmental/Not-for-Profit Accounting",
            "attrs": {
                "block_label": "paragraph_title"
            },
            "level": 3
        },
        {
            "id": "p198.28",
            "order": 28,
            "type": "text",
            "bbox": {
                "l": 321.6,
                "t": 400.56,
                "r": 549.6,
                "b": 365.52
            },
            "text": "A comprehensive study of generally accepted accounting and reporting standards for governmental and nonprofit entities, including contemporary issues and developments."
        },
        {
            "id": "p198.29",
            "order": 29,
            "type": "heading",
            "bbox": {
                "l": 322.08,
                "t": 355.68,
                "r": 519.36,
                "b": 344.64
            },
            "text": "ACC 563: Advanced Federal Income Taxation",
            "attrs": {
                "block_label": "paragraph_title"
            },
            "level": 3
        },
        {
            "id": "p198.30",
            "order": 30,
            "type": "text",
            "bbox": {
                "l": 321.36,
                "t": 343.92,
                "r": 551.76,
                "b": 308.88
            },
            "text": "A comprehensive study of federal income tax laws, rules, regulations, and court decisions as they relate to individual, partnership, corporations, estates, and trusts."
        },
        {
            "id": "p198.31",
            "order": 31,
            "type": "heading",
            "bbox": {
                "l": 322.32,
                "t": 299.28,
                "r": 460.08,
                "b": 288
            },
            "text": "ACC 585: Advanced Accounting",
            "attrs": {
                "block_label": "paragraph_title"
            },
            "level": 3
        },
        {
            "id": "p198.32",
            "order": 32,
            "type": "text",
            "bbox": {
                "l": 321.36,
                "t": 287.76,
                "r": 551.04,
                "b": 242.4
            },
            "text": "An in-depth study of advanced financial accounting topics relating to partnerships and corporations. Special topics include leases, pensions, consolidated financial statements, and international operations."
        },
        {
            "id": "p198.33",
            "order": 33,
            "type": "heading",
            "bbox": {
                "l": 322.08,
                "t": 232.56,
                "r": 426.48,
                "b": 221.28
            },
            "text": "AIR FORCE STUDIES",
            "attrs": {
                "block_label": "paragraph_title"
            },
            "level": 3
        },
        {
            "id": "p198.34",
            "order": 34,
            "type": "text",
            "bbox": {
                "l": 321.6,
                "t": 221.04,
                "r": 555.12,
                "b": 186
            },
            "text": "(These classes are offered through the Air Force ROTC program at the University of Kentucky. Call 859/257-7115 for more information.)"
        },
        {
            "id": "p198.35",
            "order": 35,
            "type": "heading",
            "bbox": {
                "l": 322.8,
                "t": 175.68,
                "r": 448.32,
                "b": 165.12
            },
            "text": "AFS 111: Aerospace Studies I",
            "attrs": {
                "block_label": "paragraph_title"
            },
            "level": 3
        },
        {
            "id": "p198.36",
            "order": 36,
            "type": "heading",
            "bbox": {
                "l": 52.08,
                "t": 175.44,
                "r": 243.6,
                "b": 163.92
            },
            "text": "ACC 499: Independent Study in Accounting",
            "attrs": {
                "block_label": "paragraph_title"
            },
            "level": 3
        },
        {
            "id": "p198.37",
            "order": 37,
            "type": "text",
            "bbox": {
                "l": 321.6,
                "t": 164.4,
                "r": 554.16,
                "b": 84.96
            },
            "text": "Corequisite: AFS 112. A course designed to provide the student with a basic understanding of the nature and principles of war, national power, and Department of Defense role in the organization of national security. The student also develops leadership abilities by participating in a military organization, the cadet corps, which offers a wide variety of situations demanding effective leadership."
        },
        {
            "id": "p198.38",
            "order": 38,
            "type": "text",
            "bbox": {
                "l": 51.12,
                "t": 163.68,
                "r": 280.8,
                "b": 118.8
            },
            "text": "Prerequisite: Senior classification and consent of the chair person. Research and in-depth study of a particular accounting concept or problem under the guidance of a faculty member."
        },
        {
            "id": "p198.39",
            "order": 39,
            "type": "footer",
            "bbox": {
                "l": 237.84,
                "t": 83.28,
                "r": 373.92,
                "b": 60.24
            },
            "text": "KSU CATALOGUE, 2008-2009\n188",
            "attrs": {
                "block_label": "footer"
            }
        }
    ],
    "excluded_furniture": {
        "first": [],
        "last": []
    }
}