resources throughout the entity with respect to management decision-making and control. Hands-on experience with microcomputer accounting software is an integral part of this course. Prerequisites: ACC 202, BUA 101 and BUA 102, all with grades of C or better or consent of instructor. Credit: 3 semester hours.
ACC 403: Auditing. A study of the attest function, including history, scope of service, ethics, and responsibilities. Planning procedures used in independent audits and the impact of materiality, risk and internal controls are covered. Prerequisite/Co-requisite: ACC 302; Prerequisite: BUA 320. Credit: 3 semester hours.
ACC 410: Governmental/Not-for-Profit-Accounting. 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. Prerequisite: ACC 301 or consent of instructor. Credit: 3 semester hours.
ACC/FIN 425: Analysis of Financial Statements and Financial Reporting. 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. Prerequisite: FIN 330. Credit: 3 semester hours.
ACC 462: Federal Income Taxation. Study of federal income tax concepts, laws and rules relating to individuals and businesses. Basic tax return preparation and tax research are included. Prerequisites: ACC 202, BUA 204 BUA 102, ECO 201, all with grades of C or better. Credit: 3 semester hours.
ACC 463: Advanced Federal Income Taxation. 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. Prerequisite: ACC 462. Credit: 3 semester hours.
ACC 480: Accounting Internship. Off-campus, on-the-job employment related to the discipline of accounting. Prerequisites: ACC 301; junior or senior classification and consent of chairperson. Credit: 3 semester hours.
ACC 497: Contemporary Topics in Accounting. An exploration of contemporary topics in accounting. Examples of topics include fraud auditing, forensic accounting, IFRS or other emerging or relevant topics. May be repeated up to three times for credit for different topics. Prerequisites: ACC 301, 302 or consent of instructor. Credit: 3 semester hours. ACC 499: Independent Study in Accounting. Research and in-depth study of a particular accounting concept or problem under the guidance of a faculty member. Prerequisite: Senior classification and consent of the chairperson. Credit: 3 semester hours.
ACC 499: Independent Study in Accounting. Research and in-depth study of a particular accounting concept or problem under the guidance of a faculty member. Prerequisite: Senior classification and consent of the chairperson. Credit: 3 semester hours.
ACC 500: Survey of Accounting. 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. Credit: 3 semester hours.
ACC 502: Managerial Accounting. A study of the concepts and techniques relating to the accounting information needed by management for planning, directing, controlling, and evaluating company decisions. Credit: 3 semester hours.
ACC 503: Auditing. An in-depth study of generally accepted auditing standards and the performance of the attest function and assurance services. Credit: 3 semester hours.
ACC 510: Governmental/Not-for-Profit Accounting. A comprehensive study of generally accepted accounting and reporting standards for governmental and nonprofit entities, including contemporary issues and developments. Credit: 3 semester hours.
ACC 563: Advanced Federal Income Taxation. A comprehensive study of federal income tax laws, rules, regulations, and court decisions as they relate to individual, partnership, corporations, estates, and trusts. Credit: 3 semester hours.
ACC 597: Contemporary Topics in Accounting. An exploration of contemporary topics in accounting. Examples of topics include fraud auditing, forensic accounting, IFRS or other emerging or relevant topics. May be repeated up to three times for credit for different topics. Credit: 3 semester hours.
AFE 116: Introduction to Agriculture, Food, and Environment This course familiarizes students with career options, necessary academic preparation, and how to search for a job in environmental science and agriculture. In addition to lectures, students will visit several environmental science/agriculturally related venues in central Kentucky. (one hour of lecture per two hours of lab a week including field trips). Credit: 2 semester hours.
AFE 117: Global Perspectives in Agriculture, Food, and Environment. Students will explore agriculture, food science, and environmental issues across the planet
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