Radford University Undergraduate Catalog, 2011-2012

ACTG 411. Federal Taxation. (3)
Three hours lecture.
Prerequisite: ACTG 212.
An introduction to the basic concepts and systems
of federal income taxation applicable to
individuals, corporations, and partnerships.
Emphasis on the role taxes play in financial and
managerial decision-making.
ACTG 471. Special Topics in
Accounting. (1-4)
One to four hours lecture.
Prerequisite: Approval of instructor.
Examines topics of special interest in accounting
not covered in current course offerings. Can
be taken more than once for a maximum of four
hours credit.
ACTG 412. Advanced Taxation. (3)
Three hours lecture.
Prerequisite: ACTG 411.
Examines advanced topics relating to individual
and entity taxation, tax research, exempt entities,
and multijurisdictional tax issues.
ACTG 413. Advanced Financial Topics. (3)
Three hours lecture.
Prerequisite: ACTG 314.
Special problems in accounting with emphasis on
consolidations, parent and subsidiary accounting,
branch accounting and non-profit accounting.
ACTG 414. Auditing. (3)
Three hours lecture.
Prerequisites: ACTG 313 and senior standing.
Covers principally the attest function; the basic
professional auditing standards and how they
are applied by independent auditors, professional
ethics, legal liability of auditors, preparation
of auditing reports, and auditing techniques
such as audit sampling.
ACTG 415. Accounting Theory. (3)
Three hours lecture.
Prerequisite: ACTG 314.
Study of the development of accounting theory
and its conceptual framework. Further theoretical
exposure to and advanced problem solving
of selected accounting topics.
ACTG 416. Governmental and Not-For-
Profit Accounting. (3)
Three hours lecture.
Prerequisite: ACTG 313 or permission of instructor.
Study of the theory and practice of accounting,
budgeting, standard setting and financial reporting
for governmental and not-for-profit organizations.
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ACTG 472. Independent Study. (1-4)
Gives an individual student the opportunity to
examine a topic of personal interest in depth.
See “Independent Study” on p. 53.
ACTG 488. Final Honors Project. (2-3)
Prerequisites: Completion of business core, enrollment
in the Honors Academy, senior standing,
a minimum GPA of 3.5 or higher in all
courses and in accounting.
Research project in accounting. In order to receive
honors credit, a student must earn a grade
of “A” or “B” for the final project.
Course may not be repeated.
ACTG 490. Accounting Internship. (3)
Prerequisites: The student must be a junior or
senior accounting major, a cumulative GPA of
2.5 or higher and permission of the instructor.
A one-semester program of work and studying
the student’s major area and/or career interest.
Learning objectives, qualifications and hours of
work approved by faculty coordinator and sponsoring
agency. Final grade determined by supervising
faculty. Graded A-F. Course may not be
repeated for a better grade.
For descriptions of graduate courses, please consult
the Radford University Graduate Catalog.
ANTHROPOLOGICAL SCIENCES
PROGRAM
ANSC 101. Human Origins and Biocultural
Evolution. (3)
Three hours lecture.
This course serves as the introduction to the
Anthropological Sciences and thus to the biocultural
origin and evolution of the human species
and human societies worldwide. It includes
a survey of human and nonhuman primate