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ACC 350: Accounting Information Systems
3.00 Credits
University of Detroit Mercy
Prerequisites: CIS 100 ACC 202 Concepts of responsive information systems. The accounting-user viewpoints are stressed. Topics include: data base concepts, internal control, technology of information systems, use of system techniques, accounting information application, management use of information, management of information systems, systems analysis and design and auditing of accounting information systems. (3 Credits)
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ACC 350 - Accounting Information Systems
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ACC 3500: Accounting Information Systems
3.00 Credits
University of Detroit Mercy
Concepts of responsive information systems. The accounting-user viewpoints are stressed. Topics include: data base concepts, internal control, technology of information systems, use of system techniques, accounting information application, management use of information, management of information systems, systems analysis and design and auditing of accounting information systems.
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ACC 3500 - Accounting Information Systems
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ACC 413: Financial Accounting III
3.00 Credits
University of Detroit Mercy
Prerequisites: ACC 312 A critical examination of the accounting theory and practices involved in a select number of advanced accounting topics. These topics will include accounting for business combinations and consolidations, governmental/fund accounting, non-for-profits, accounting for international transactions and global enterprises. Other topics might include such items as branch accounting, partnerships, or segment accounting. (3 Credits)
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ACC 413 - Financial Accounting III
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ACC 4130: Financial Accounting III
3.00 Credits
University of Detroit Mercy
A critical examination of the accounting theory and practices involved in a select number of advanced accounting topics. These topics will include accounting for business combinations and consolidations, governmental/fund accounting, non-for-profits, accounting for international transactions and global enterprises. Other topics might include such items as branch accounting, partnerships, or segment accounting.
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ACC 4130 - Financial Accounting III
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ACC 430: Federal Income Taxation I
3.00 Credits
University of Detroit Mercy
Prerequisites: A study of the basic principles for the determination of taxable income as established by Congress, the Internal Revenue Service and the courts. The areas of gross income, capital gains, adjusted gross income, exemptions and both personal and business deductions are emphasized with a primary focus on individual taxation. (3 Credits)
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ACC 430 - Federal Income Taxation I
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ACC 4300: Federal Income Taxation I
3.00 Credits
University of Detroit Mercy
A study of the basic principles for the determination of taxable income as established by Congress, the Internal Revenue Service and the courts. The areas of gross income, capital gains, adjusted gross income, exemptions and both personal and business deductions are emphasized with a primary focus on individual taxation.
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ACC 4300 - Federal Income Taxation I
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ACC 4400: Federal Income Taxation II
3.00 Credits
University of Detroit Mercy
An examination of the basic tax principles applying to corporations, partnerships, estates, and trusts. Primary emphasis will be placed on the taxation of corporations and partnerships.
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ACC 4400 - Federal Income Taxation II
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ACC 451: Auditing
3.00 Credits
University of Detroit Mercy
Prerequisites: ACC 312 ACC 350 MTH 214 A study of the standards, procedures, and theories of independent and internal auditing with primary emphasis upon financial statement examinations by CPAs. Subjects include: the nature and scope of auditing, auditing standards and procedures, code of conduct, internal control and other professional and technical auditing considerations. (3 Credits)
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ACC 451 - Auditing
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ACC 4510: Auditing
3.00 Credits
University of Detroit Mercy
A study of the standards, procedures, and theories of independent and internal auditing with primary emphasis upon financial statement examinations by CPAs. Subjects include: the nature and scope of auditing, auditing standards and procedures, code of conduct, internal control and other professional and technical auditing considerations.
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ACC 4510 - Auditing
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ACC 495: Directed Studies in Accounting
3.00 Credits
University of Detroit Mercy
Prerequisites: ACC 312 and approval of instructor and program director. An intensive study of special topics in accounting directed by members of the regular faculty. (3 Credits)
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ACC 495 - Directed Studies in Accounting
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