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Unless otherwise
noted, each course is four credits. ACCT 520 - FINANCIAL ACCOUNTING THEORY
Seminar in financial accounting designed to enhance the student's
understanding of and appreciation for the evolution of contemporary
financial accounting theory and empirical research on financial
reporting issues. Prerequisites: ACCT 311, 312.
ACCT 523 - FINANCIAL STATEMENT ANALYSIS.
Demand and supply forces underlying the provision of financial
statement data; properties of numbers derived from financial statements;
use of information by credit analysts and investors; international
comparisons of financial statement data and ratios. Prerequisite:
MGMT 501.
ACCT 540 - GOVERNMENTAL AND NON-PROFIT ACCOUNTING
Management planning and control problems in governmental institutions,
other non-profit enterprises. Organizing accounting information
with objectives of financial control, performance measurement, budgeting
and planning aspects and their activities; reporting to interested
organizations and individuals.
ACCT 550 - SPREADSHEETS FOR ACCOUNTING
ACCT 561 - STATISTICAL SAMPLING IN AUDITING (2 cr.)
Introduces quantitative and statistical sampling techniques used
in auditing application. Prerequisites:MGMT 501/ACCT 312 and ACCT
560. Corequisite: ACCT 562.
ACCT 562 - ADVANCED AUDITING
Second course in auditing focusing on audit research, ethics and
audit applications. International aspects of auditing, government
auditing and social auditing also covered. Prerequisites: MGMT 501/ACCT
312 and ACCT 560. Corequisite: ACCT 561.
ACCT 570 - MANAGERIAL ACCOUNTING THEORY
Historical development of management accounting, how management
accounting is utilized in decision making and the limitations of
the current system. Budgeting, behavioral and human resource accounting,
and quantitative analyses also covered.
ACCT 575 - SOCIAL ACCOUNTING (2 cr.)
Acquaints students with current research in social accounting.
Discussion topics include economic theory of social costs and benefits
and the accountant's response to that theory, international models
of social reporting, and market implications of social disclosure.
ACCT 576 - FEDERAL INCOME TAXATION II
Application of federal income tax law to partnership, corporations
and fiduciaries. Topics include transactions between partners and
partnership for retirement, death, transfer or partial liquidation
of an interest; tax shelters, special deductions for corporations;
Subchapter S; corporate distributions and reorganizations; tax on
accumulated earnings; personal holding companies; taxations on trusts
and estates (introductory); tax appeal and conference procedures.
ACCT 578 - INTERNATIONAL ACCOUNTING (2 cr.)
Familiarizes students with accounting systems of different countries
by focusing on the economic, political and social systems of these
countries. Accounting by multinational companies is also discussed.
Prerequisite: MGMT 501 or ACCT 211.
ACCT 581-9 - SPECIAL TOPICS IN ACCOUNTING
Examination in depth of problems or issues of current concern in
accounting. Recent contributions to theory, research and methodology.
ACCT 597 - INDEPENDENT RESEARCH IN ACCOUNTING (1-4 cr.)
In-depth study in particular area of interest, under direction
of appropriate faculty.
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