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Acct 590: Advanced Auditing Seminar
3.00 Credits
University of Idaho
Independent auditor’s role, legal responsibilities, and code of conduct; concepts, standards, and methods in audit judgment formulation; includes statistical and other sampling methods and EDP auditing techniques. (Spring only) Prereq: Acct 492 and 570
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Acct 590 - Advanced Auditing Seminar
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Acct 592: Financial Accounting and Reporting Seminar
3.00 Credits
University of Idaho
Accounting for complex modern business transactions including consolidations, partnerships, and financial instruments; students are expected to conduct research in the professional literature and document their findings and conclusions in cases where there may be no authoritative guidance; cases are considered from the perspective of the reporting entity, its auditors, the users of the financial statements and other stakeholders. (Spring only) Prereq: Acct 515 and 561
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Acct 592 - Financial Accounting and Reporting Seminar
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Acct 598: Internship
50.00 Credits
University of Idaho
Career relevant learning experience in actual work setting with professional-level responsibilities. Students work within an accounting related field (accounting, auditing, and taxation) and commit to a minimum of 50 hours of direct supervised work for each semester credit. A paper documenting relevance of work experience and a presentation to undergraduate accounting students may be required.
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Acct 598 - Internship
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Acct 599: Non-thesis Master’s Research
3.00 Credits
University of Idaho
May count only 3 cr toward degree. Student works with individual professor to design a research study, collect and analyze data, and prepare written report. Prereq: At least one course in research methodology and permission.
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Acct 599 - Non-thesis Master’s Research
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Acct J405/J505: Professional Development
3.00 Credits
University of Idaho
Credit earned in these courses will not be accepted toward graduate degree programs. Prereq: Permission
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Acct J405/J505 - Professional Development
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Acct J415/J515: Advanced Financial Accounting & Reporting
3.00 Credits
University of Idaho
In-depth coverage of selected topics in financial accounting designed to introduce students to applied research in the technical literature and enhance students’ ability to interpret and apply accounting standards promulgated by official standard setting entities. May include evening exams. Additional class meetings, projects, and/or assignments required for graduate credit. Prereq: Acct 315
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Acct J415/J515 - Advanced Financial Accounting & Reporting
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Acct J430/J530: Accounting for Public Sector Entities
3.00 Credits
University of Idaho
Conceptual and procedural issues involving accounting, reporting, and auditing public sector organizations; topics include state and local governmental accounting principles, GASB/FASB jurisdiction over not-for-profit organizations, federal financial and performance auditing standards, and relevant current issues. Additional class meetings, projects, and/or assignments required for graduate credit. May include evening exams. Prereq: Acct 201 and 202, or Acct 205
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Acct J430/J530 - Accounting for Public Sector Entities
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Acct J484/J584: Federal and State Taxes II
3.00 Credits
University of Idaho
Taxation of corporations and partnerships with emphasis on tax planning, tax research; the case method is used. Additional class meetings, projects, and/or assignments required for graduate credit. May include evening exams. Prereq: Acct 483
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Acct J484/J584 - Federal and State Taxes II
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Acct J485/J585: Estate Planning
3.00 Credits
University of Idaho
Gift and estate tax consequences on property transfer during life and at death, tax research, and estate planning and personal financial planning. Additional class meetings, projects, and/or assignments reqd for grad cr. May include evening exams. Recommended Preparation: Acct 484/584. (Spring only) Prereq: Acct 483
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Acct J485/J585 - Estate Planning
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Acct J486/J586: Accounting for Management Decision Making and Control
3.00 Credits
University of Idaho
Synthesis of managerial accounting skills and knowledge through study of current managerial accounting topics beyond those offered in Acct 310 - Acct 311. Additional class meetings, projects, and/or assignments required for graduate credit. May include evening exams. (Spring only) Prereq: Acct 311
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Acct J486/J586 - Accounting for Management Decision Making and Control
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