American University General Information Catalog 1987-1988
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Audit workpapers. Tests and sampling. Usually of- fered every term. Prerequisite: 14.341. 14.450 Introduction to Accounting Information Systems (3) Concepts and techniques of analyzing computer-based accounting information systems. Usually offered every term. Prerequisite: 14.345 or permission of department chair. 14.480 Accounting Theory and Problems (3) Accounting issuances of FASB and AFB. General principles of theory. General price level and current value. Usually offered every term. Prereq...uisite: 14.341. 14.490 Independent Study Project in Business Adminis- tration (1-6) Graduate and Advanced Undergraduate Courses 14.540 Governmental and Fiduciary Accounting (3) Mu- nicipal, state, federal government, and not-for-profit ac- counting and the traditional coverage of estates and trust and corporate reorganization and liquidation. Usually of- fered every spring. Prerequuite: 14.341 and permission of de- partment chair. 14.547 Advanced Financial Accounting (3) Theory and practices of accounting for partnerships, business combina- tions, and consolidated financial statements.
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