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ACG 6115: Accelerated Financial Accounting II
4.00 Credits
Florida International University
Underlying concepts and ethical, regulatory and business environment of financial reporting; emphasis on measurement, analysis and interpretation of financial position, accounting partnerships, international corporations. Prerequisites: ACG 6105 and admission to a graduate program in the School of Accounting or permission of the School Director. Not open to those with undergraduate accounting degrees.
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ACG 6115 - Accelerated Financial Accounting II
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ACG 6135: Seminar in Financial Accounting Theory I
3.00 Credits
Florida International University
A study of the theoretical structure of accounting, with special attention to asset and income definition, recognition, and measurement; and an appraisal of pronouncements of professional accounting organizations. Prerequisites: Baccalaureate in accounting or equivalent and admission to a graduate program in the School of Accounting or permission of the Director of the School of Accounting.
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ACG 6135 - Seminar in Financial Accounting Theory I
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ACG 6145: Seminar in Financial Accounting Theory II
3.00 Credits
Florida International University
A continuation of ACG 6135, with emphasis on the problems of accounting for price-level changes and other current issues. Prerequisites: ACG 6135 and admission to a graduate program in the School of Accounting or permission of the Director of the School of Accounting.
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ACG 6145 - Seminar in Financial Accounting Theory II
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ACG 6175: Financial Reporting and Analysis
3.00 Credits
Florida International University
Comprehensive treatment of analysis of financial statements as aid for decision making; looks at current state of financial reporting practices and impact of published statements on economic systems. Prerequisites: ACG 6026, FIN 6406 or equivalent. Not open to EMST or MACC students.
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ACG 6175 - Financial Reporting and Analysis
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ACG 6176: Evaluation of Financial Reports,Business Analysis and Valuation
3.00 Credits
Florida International University
Seminar examining quality of financial reports and adjusting for investment decisions. Valuation models are used to value firms given economic and industry characteristics and alternative business strategies. Prerequisites: ACG 4111, ACG 4201, or permission of the Director of the School of Accounting.
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ACG 6176 - Evaluation of Financial Reports,Business Analysis and Valuation
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ACG 6225: Value Added Accounting Practices in Strategic Business Decisions
3.00 Credits
Florida International University
Seminar examining role and inputs of accounting/finance in strategic decisions. Mergers/acquisitions/corporate restructuring frame-work is used to bring into focus analysis necessary for all phases of business. Prerequisites: Master of Accounting students only; must be in final semester of program.
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ACG 6225 - Value Added Accounting Practices in Strategic Business Decisions
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ACG 6245: Accounting and Auditing Compliance Issues
3.00 Credits
Florida International University
Corporate, government and public accounting compliance with response to institutional and political regulation; attention to compliance in specialized industries such as health care, transportation, financial institutions real estate and construction. Prerequisites: ACG 4111 or equivalent, ACG 4651 and admission to a graduate program in the School of Accounting or permission of the Director of the School of Accounting.
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ACG 6245 - Accounting and Auditing Compliance Issues
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ACG 6255: International Accounting
3.00 Credits
Florida International University
Comparative analysis of accounting concepts and practices in different countries; international accounting standards; problems of accounting for multinational corporations, including transfers of funds and income measurements; the role of accounting in national economic development. Prerequisites: ACG 6026 or equivalent, not open to MACC students.
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ACG 6255 - International Accounting
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ACG 6257: Global Accounting,Auditing and Financial Strategy
3.00 Credits
Florida International University
Evaluation of U.S. GAAP, International Accounting Standards and the international dimensions of auditing. Consideration is given to geopolitical issues, international organizations, and role of regulators. Prerequisites: ACG 4111, ACG 4651, ACG 6176, or permission of the Director of the School of Accounting.
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ACG 6257 - Global Accounting,Auditing and Financial Strategy
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ACG 6295: Financial Accounting IV
3.00 Credits
Florida International University
The application of accounting principles in the production of information for selected topics in financial statements with extensive examination and evaluation of FASB and international standards of accounting. Prerequisites: Admission to a graduate program in the School of Accounting or the permission of the Director of the School of Accounting.
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ACG 6295 - Financial Accounting IV
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