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ACG 4341: Management Accounting
3.00 Credits
Florida International University
Determination and control of production costs; job order and process systems; actual and standard costs; budgetary control; performance measurement; ethics; short-run decision models. Prerequisite: ACG 4101 with a grade of "C" or higher.
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ACG 4341 - Management Accounting
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ACG 4353: Advanced Management Accounting
3.00 Credits
Florida International University
Discuss defects in traditional cost management systems, highlight today's leading edge practices including ERP, and show how to design systems benefiting a wide range of organizations. Prerequisites: ACG 4111, ACG 4341, ACG 4401 with grades of C or higher.
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ACG 4353 - Advanced Management Accounting
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ACG 4401: Accounting Information Systems
3.00 Credits
Florida International University
The study of the concepts and terminology of accounting information systems and the use of IT to and decision making in accounting and auditing. Prerequisites: CGS 2100 or equivalent with grade of C or better and ACG 4101 with grade of C or better.
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ACG 4401 - Accounting Information Systems
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ACG 4501: Governmental and Institutional Accounting
3.00 Credits
Florida International University
Budgeting, accounting, and reporting standards and practices for government and other not-for-profit entities. Prerequisites: ACG 4111 or equivalent with grade of C or higher.
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ACG 4501 - Governmental and Institutional Accounting
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ACG 4651: Auditing
3.00 Credits
Florida International University
Standards and procedures of auditing financial information, ethics and responsibilities of auditors, collection and documentation of audit evidence, reporting and international auditing standards. Prerequisite: Must be taken in the last semester of the student's program. ACG 4111 with a grade of "C" or higher.
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ACG 4651 - Auditing
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ACG 4671: Operational Auditing
3.00 Credits
Florida International University
Examines operational auditing as a professional discipline for testing and evaluating totality of planning and operating controls; particular attention to development, selling and implementation of recommendations for operating improvement and cost containment. Prerequisites: ACG 4111 or equivalent with grade of C or higher.
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ACG 4671 - Operational Auditing
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ACG 4692: Accounting Information Presentation
3.00 Credits
Florida International University
Seminar in the development and presentation of oral and written information as required by authoritative standards and pronouncements in accounting and auditing. Prerequisites: ACG 4651 and ACG 4341 with grades of "C" or higher.
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ACG 4692 - Accounting Information Presentation
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ACG 4821: Accounting and Social Responsibility
3.00 Credits
Florida International University
Ethical and social responsibilities of accountants with emphasis on professional ethics in corporate, government and public accounting structure and practices and their effects on employees, environment and community. Prerequisites: ACG 4341, ACG 4651 with grades of "C" or higher.
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ACG 4821 - Accounting and Social Responsibility
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ACG 4901: Independent Study in Accounting
1.00 - 3.00 Credits
Florida International University
Individual conferences, supervised readings, and reports on personal investigations.
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ACG 4901 - Independent Study in Accounting
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ACG 4931: Special Topics in Accounting
1.00 - 3.00 Credits
Florida International University
For groups of students who wish an intensive study of a particular topic or a limited number of topics not otherwise offered in the curriculum. Prerequisite: Permission of the Director of the School of Accounting.
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ACG 4931 - Special Topics in Accounting
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