Course descriptions

See explanation at bottom of page

ACCOUNTING (ACC)

Enrollment in courses numbered 300 or above requires at least junior standing.

200. Introduction to Financial Accounting. 3 hrs. The interpretation and use of financial accounting information

220. Managerial Accounting. 3 hrs. Prerequisites: ACC 200. The use of accounting information in managerial decision making

309. Business Process Systems and Control. 3 hrs. Prerequisite: MIS 300. An examination of the basic processing cycles used to process accounting and operational data in business systems (Open only to Accounting majors)

320. Elementary Cost Accounting. 3 hrs. Prerequisites: ACC 200 with a grade of C or better. A study of cost accounting systems and methods

325. Intermediate Accounting I. 3 hrs. Prerequisite: ACC 200 with a grade of C or better. An intensive study of financial statement theory and preparation

327. Intermediate Accounting II. 3 hrs. Prerequisite: ACC 325 with a grade of C or better. A continuation of ACC 325

330. Federal Income Tax Accounting. 3 hrs. Prerequisite: ACC 300 or 325 with a grade of C or better. Introduction to federal taxation and the basic concepts and applications of federal tax laws.

392. Accounting Internship. 3-6 hrs. Prerequisite: ACC 325, ACC 330, and at least a 2.5 grade point average in accounting emphasis courses and a 2.5 cumulative grade point average. Students are selected through a competitive process for assignments in approved business or public-sector organizations as interns under the supervision of the internship coordinator and field placement supervisors. Students may receive credit for only one semester, which can be used for elective credit.

401. Advanced Accounting I. 3 hrs. Prerequisite: ACC 327 with a grade of C or better. Advanced financial accounting topics.

407. Government and Not-for-Profit Accounting. 3 hrs. Prerequisite: ACC 327 with a grade of C or better. The study of government and not-for-profit accounting principles

409. Auditing. 3 hrs. Prerequisite: ACC 325 with a grade of C or better. An introduction to the financial statement attest function

412. Seminar on Contemporary Accounting Topics. 3 hrs. Prerequisite: ACC 325 with a grade of “C” or better. Selected readings and discussions of current accounting topics

480. Law in Accounting. 3 hrs. Prerequisite: BA 200. A study of selected legal topics relating to credit, financial, and accounting practices

492. Special Problems in Accounting. 1-6 hrs. Prerequisite: Consent of director. Individual study on an approved topic in accounting. (Students undertaking a Senior Honors Project will enroll in ACC H492.)

498. International Accounting Seminar Abroad. 3 hrs. Prerequisite: Consent of program director. Conducted in London, England: A series of lectures and discussions involving authorities on international accounting issues and practices.

499. International Accounting Research Abroad. 3 hrs. Prerequisite: Consent of Program Director. A research course in international accounting offered for students enrolled in ACC 498


EXPLANATION

The semester credit hours are listed after the title of each course.
Example:

100. Introduction to the Arts. 3 hrs. A team-taught investigation of the music, visual and theatrical arts designed for students who are not otherwise academically involved with these arts (CC 1233)

Southern Miss courses for which there are acceptable junior/community college courses are marked as (CC ____). It should be noted that there is a variance in course sequence between the junior/community colleges and Southern Miss. In addition, courses with the same junior/community college numbers vary from college to college. An adviser should be consulted before course scheduling.

The plus (+) sign in front of a course indicates that a special fee is charged for that course. (All labs are subject to a usage fee.)