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Course Criteria
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3.00 Credits
Accounting applications, control, and audit of small computer systems; technology, control concepts and procedures, audit testing and documentation, and control and audit software. Computer usage required.
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3.00 Credits
Course intends to provide students with an overview of ERP in accounting including history, concepts of ERP and role of ERP in accounting. It also provides students hands on experience with accounting application of ERP package, SAP/R3. Prerequisites: ACG 6437, or permission of the Director of the School of Accounting.
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3.00 Credits
Treats the developing concept of consolidated financial statements for governments. Also covers advanced areas of accounting, e.g., concepts, investment accounting, grant accounting, and pension accounting. Prerequisites: ACG 6505, ACG 6584, admission to graduate program in School of Accounting or permission of the Director of the School of Accounting.
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3.00 Credits
Covers methods of audits of governments by independent public accountants, coordination with internal audit staffs; describes audits of governments by internal auditors (audits of fidelity, efficiency and effectiveness); covers current single audit concept. Prerequisites: ACG 6505, admission to the graduate program in the School of Accounting, or permission of the Director of the School of Accounting.
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3.00 Credits
Understanding and application of concepts and procedures of auditing computer information systems; analysis, testing, and documentation of computer security and controls for management and financial statement reports. Prerequisites: ACG 4651, ACG 6437, or permission of the Director of the School of Accounting.
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4.00 Credits
Standards and procedures of auditing, ethics and responsibilities of auditors, audit evidence, reporting, international standards; design and control of accounting information systems. Prerequisites: ACG 4111 with a grade of 'C' or higher and admission to a graduate program in the School of Accounting or permission of the Director of the School of Accounting. Not open to those with undergraduate accounting degrees.
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3.00 Credits
Economics and scope of accounting practice in context of self-regulated profession, public policy constraints, complex business structures and innovative transactions, and rapidly changing information technology with extensive reference to business periodicals and on-line databases. Prerequisites: ACG 4111, ACG 4651, or permission of the Director of the School of Accounting.
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3.00 Credits
This course examines auditing in depth as a professionalized discipline for reviewing testing, and evaluating the financial and the operational activities and controls of an economic entity. Focus will be directed to private sector profit seeking entities as well as governmental and other nonprofit organizations. Prerequisites: Admission to a graduate program in the School of Accounting or permission of the Director of the School of Accounting.
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3.00 Credits
Special topics in internal auditing such as forensic auditing, analytical auditing, management consulting, work with external auditors, ethics, multinational aspects, evaluation methods, quality control, new technologies and recent research. Prerequisites: Admission to a graduate program in the School of Accounting or permission of the Director of the School of Accounting.
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3.00 Credits
The expansion of the internal audit process into such areas as administrative and support functions; line functions such as research, sales, and production; and special areas such as compliance, budgeting and controls. Course is taught by outside lecturers. Prerequisites: Admission to a graduate program in the School of Accounting or permission of the Director of the School of Accounting.
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