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ACT 4060: Seminar in Accounting
3.00 Credits
Nova Southeastern University
In this course, students will examine current issues in accounting and review the topics covered on the CMA exam. Prerequisites: ACT 3030 and ACT 3070, Co-requisite ACT 4010 and ACT 4050.
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ACT 4210: Auditing I
3.00 Credits
Nova Southeastern University
Provides an overview of basic auditing concepts, auditing standards, and audit programs. Special emphasis is given to preparing the student for the auditing section of the CPA examination. Prerequisite: ACT 3060.
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ACT 4220: Auditing II
3.00 Credits
Nova Southeastern University
This course explores contemporary issues that have critical impact on the field of auditing. Questions such as, "What are the emerging expectations of audits?" and "How can auditors improve the auditing process?" will be addressed. Prerequisite: ACT 4210.
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ACT 4910: Advanced Special Topics
3.00 Credits
Nova Southeastern University
Examines topics in accounting not included in regular course offerings. Specific content and prerequisites may vary. Students may re-enroll for special topics covering different content.
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ACT 4920: Advanced Special Topics
3.00 Credits
Nova Southeastern University
Examines topics in accounting not included in regular course offerings. Specific content and prerequisites may vary. Students may re-enroll for special topics covering different content.
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ACT 5060: Accounting for Decision Makers
3.00 Credits
Nova Southeastern University
Students will learn to reconsider accounting information for managerial decision making, and will then take this information and transform it into financial guidelines for deciding among capital ventures, product and service offerings, funding options, and budgets. Prerequisite: ACTP 5001 with a grade of C, FINP 5008 with a grade of C, and QNT 5040.
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ACT 5060 - Accounting for Decision Makers
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ACT 5713: Accounting Theory
3.00 Credits
Nova Southeastern University
This course serves as the first graduate course students take in the Master of Accounting program. This course studies the generally accepted accounting principles (GAAP) as they affect today's practitioners. The theoretical structures of accounting for assets, income definition, recognition and measurement of income, influence of professional standards, and the future of the profession are examined. Prerequisite: ACT 5741.
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ACT 5715: Emerging Auditing Technologies
3.00 Credits
Nova Southeastern University
This course focuses on the assurances given to financial statements and other documents by the independent auditor in the context of auditing organizations and their business strategies. It compares the traditional independent auditing procedures to those found in the emerging new audit process and risk models (Bell et al., 1997; AICPA, SAS no. 104-114, 2007). Prerequisite: ACT 5743.
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ACT 5717: Forensic Accounting
3.00 Credits
Nova Southeastern University
This course studies deceptions in financial and accounting processes. The topics that are part of this course include financial fraud understanding, identification, prevention and auditing, its legal proceedings and its required testimony by an expert witness, and the corresponding professional responsibilities of the CPA. Prerequisite: ACT 5743.
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ACT 5721: Accounting Professional Ethics
3.00 Credits
Nova Southeastern University
This course reviews the research on moral development and ethical choices, their dilemmas and accepted solutions for accounting professionals. It reviews the psychological, social, and other theories used to predict human choices and applies them to the current practice and environments of public and corporate accounting. Prerequisite: Completion of all program prerequisite courses.
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