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ACG 5137: Standards and Principles of Financial Accounting
3.00 Credits
Florida International University
A survey of official pronouncements on accounting standards and principles. Prerequisite: Permission of Accounting certificate program advisor.
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ACG 5137 - Standards and Principles of Financial Accounting
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ACG 5256: International Dimensions of Accounting and Auditing
3.00 Credits
Florida International University
Review of and reasons for variations in accounting and auditing practices throughout the world; explore initiatives undertaken to promote transparency, harmonization, and standardization to facilitate understanding of financial statements prepared under various conventions. Prerequisite: Permission of Accounting certificate program advisor.
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ACG 5256 - International Dimensions of Accounting and Auditing
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ACG 5307: Advanced Managerial Accounting
3.00 Credits
Florida International University
In depth study of determination and control of production costs; budgetary control; CVP analysis; and alternative methods of performance measurement and analysis. Prerequisite: Permission of Accounting certificate program advisor.
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ACG 5307 - Advanced Managerial Accounting
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ACG 5386: Controllership
3.00 Credits
Florida International University
Study of controllership function; role of controller in planning, accounting for, and evaluating company performance; relationship with internal auditing. Prerequisite: Permission of Accounting certificate program advisor.
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ACG 5386 - Controllership
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ACG 5395: Seminar in Managerial Accounting
3.00 Credits
Florida International University
An in-depth study of selected areas of managerial accounting. Prerequisites: ACG 4341 or equivalent and permission of Accounting certificate program advisor.
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ACG 5395 - Seminar in Managerial Accounting
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ACG 5507: Issues and Problems in Accounting for Non-Profit Entities
3.00 Credits
Florida International University
Study and analysis of accounting, reporting, and control standards and practices of non-profit organization -including accounting for governments, hospitals, universities, churches, and others. Prerequisite: Permission of Accounting certificate program advisor.
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ACG 5507 - Issues and Problems in Accounting for Non-Profit Entities
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ACG 5516: The Environment of Government Accounting
3.00 Credits
Florida International University
Basic public administration emphasizing governmental processes with which governmental accountants and auditors come into contact. Includes legislative and administrative activities and operating functions having high accounting and auditing involvement. Prerequisite: Permission of accounting certificate program advisor.
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ACG 5516 - The Environment of Government Accounting
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ACG 5518: Historical and Comparative Government Accounting
3.00 Credits
Florida International University
Research and reporting on subjects in the history of, or on comparative aspects of, government accounting. Prerequisite: Permission of Accounting certificate program advisor.
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ACG 5518 - Historical and Comparative Government Accounting
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ACG 5519: Contemporary Issues in Government Accounting
3.00 Credits
Florida International University
Research and reporting on current issues related to government accounting. Prerequisite: Permission of Accounting certificate program advisor.
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ACG 5519 - Contemporary Issues in Government Accounting
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ACG 5545: Analysis of Governmental Financial Reports
3.00 Credits
Florida International University
Describes content of government financial reports and analytical methods employed by internal and external users; covers concepts of disclosure, budget/actual analysis, credit evaluations, operational evaluations, measures of fiscal capacity and signs of fiscal stress. Prerequisite: Permission of Accounting certificate program advisor.
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ACG 5545 - Analysis of Governmental Financial Reports
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