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ACC 541: Advanced Financial Accounting
3.00 Credits
Eastern Michigan University
Specialized topics in accounting with major emphasis on conceptual aspects and reporting of consolidated financial statements, international accounting challenges and foreign currency reporting issues. Credits: 3 hrs Prerequisite: ACC540 or equivalent and department permission. Notes: This is a graduate course in an undergraduate program.
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ACC 541 - Advanced Financial Accounting
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ACC 544: Federal Income Taxation
3.00 Credits
Eastern Michigan University
This course is an introductory study of the tax rules governing individuals. It provides a basic knowledge of the tax formula, property transactions and business and personal deductions that facilitates optimum decision-making in both personal and business contexts. This course also provides a foundation for the study of tax planning, research and compliance. Credits: 3 hrs Prerequisite: ACC501 or ACC240 and ACC241 Notes: This is a graduate course in an undergraduate program.
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ACC 544 - Federal Income Taxation
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ACC 546: Public and Nonprofit Sector Accounting
3.00 Credits
Eastern Michigan University
Accounting issues in governmental and nonprofit entities, including financial reporting, managerial accounting, information systems, auditing and regulatory and taxation issues. Also included is the SEC's role in financial reporting. Credits: 3 hrs Prerequisite: ACC340 or equivalent or department permission Notes: This is a graduate course in an undergraduate program.
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ACC 546 - Public and Nonprofit Sector Accounting
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ACC 548: Information Systems Audit and Control
3.00 Credits
Eastern Michigan University
This course covers the processing of audit in a computerized accounting information systems environment, and the evaluation of controls and risks in determining audit decisions. Credits: 3 hrs Prerequisite: ACC356 or ACC605 Notes: This is a graduate course in an undergraduate program.
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ACC 548 - Information Systems Audit and Control
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ACC 560: Fraud Examination
3.00 Credits
Eastern Michigan University
This course initially provides a basis in internal audit principles, and then concentrates on the study of fraud examination. Specifics of the course focus on the theories of fraud, the "fraud tree," fraud awareness, fraud schemes especially those related to financial frauds and fruad deterrence practices. ACC560 is appropriate for students who have already taken ACC450 Internal Auditing or as a seperate course for those who have not taken ACC450.Credits: 3 hrs Prerequisite: ACC501 or department permission Notes: This is a graduate course in an undergraduate program.
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ACC 560 - Fraud Examination
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ACC 567: Professional Auditing
3.00 Credits
Eastern Michigan University
A study of auditing concepts, objectives and procedures, and of the literature as it relates to current audit process. Credits: 3 hrs Prerequisite: ACC340 and ACC356 Notes: This is a graduate course in an undergraduate program.
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ACC 567 - Professional Auditing
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ACC 584: Tax Research Methods,Practice and Problems
3.00 Credits
Eastern Michigan University
Introduction of tax research methods including identification of tax issues, efficient use of tax resources and effective communication of the research process. Credits: 3 hrs Prerequisite: ACC501 Notes: This is a graduate course in an undergraduate program.
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ACC 584 - Tax Research Methods,Practice and Problems
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ACC 585: Business Tax Planning
3.00 Credits
Eastern Michigan University
Conceptual coverage of the tax system, taxable and tax-reporting business entities, and principles of taxation for the purpose of identifying the tax planning opportunities in business decisions. Credits: 3 hrs Prerequisite: ACC501 Notes: This is a graduate course in an undergraduate program.
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ACC 585 - Business Tax Planning
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ACC 592: Special Topics
3.00 Credits
Eastern Michigan University
An experimental course for subject matter not provided in other departmental offerings. The content will change from semester to semester. Students may elect this course several times, provided different topics are studied. Not more than six hours of special topics may be used on a degree program. Credits: 3 hrs Notes: This is a graduate course in an undergraduate program.
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ACC 592 - Special Topics
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ACC 642: Strategic Cost Management
3.00 Credits
Eastern Michigan University
The role of cost management in strategic quality management. Cost accounting systems for continuous improvement; conceptual design, accounting models, performance measurement and investment performance. Topics also include advanced managerial accounting issues, such as activity based costing, profit and investment centers, project planning and control. Credits: 3 hrs Prerequisite: ACC605 Notes: This is a graduate course in an undergraduate program.
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ACC 642 - Strategic Cost Management
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