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33:010:415: Concepts of Auditing
3.00 Credits
Rutgers University-New Brunswick
Introduction to the principles and concepts of the audit as an attestation service offered by the accounting profession. Primary emphasis is placed on generally accepted auditing standards, the role of the CPA/auditor in evidence collection, analytical review procedures and reporting, the CPA/auditor's ethical and legal responsibilities, and the role of the Securities and Exchange Commission and other constituencies. Audit testing including statistical sampling, internal control issues, and audit programs are discussed. Prerequisite: 33:010:325. Open only to accounting majors.
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33:010:415 - Concepts of Auditing
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33:010:421: Income Tax Accounting
3.00 Credits
Rutgers University-New Brunswick
Analysis of the income tax laws as they apply to the income of individuals with emphasis on problems arising from these laws. Prerequisite: 33:010:325. Open only to accounting majors.
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33:010:421 - Income Tax Accounting
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33:010:422: Topics in Income Taxation
3.00 Credits
Rutgers University-New Brunswick
Designed for those who will specialize in taxation. Examination of taxation problems of corporations and partnerships, corporate distributions, liquidations, reorganizations, and other corporate tax matters. Prerequisites: 33:010:326 and 421. Open only to accounting majors.
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33:010:422 - Topics in Income Taxation
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33:010:433: Government and Not-for-Profit Accounting
3.00 Credits
Rutgers University-New Brunswick
Government and nonprofit accounting as it relates to governments, colleges, and universities, as well as voluntary health and welfare programs. Prerequisite: 33:010:326. Open only to accounting majors.
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33:010:433 - Government and Not-for-Profit Accounting
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33:010:451: Cost Accounting
3.00 Credits
Rutgers University-New Brunswick
Basic cost concepts and the operation of the two basic cost systems (job order and process cost) , including problems involving multiple product costing and standard cost with emphasis on variance analysis. Prerequisites: 33:010:275 and 325. Open only to accounting majors.
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33:010:451 - Cost Accounting
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33:010:458: Accounting Information Systems
3.00 Credits
Rutgers University-New Brunswick
Management information systems concepts used to develop an accounting information system for corporations, with emphasis on general concepts, management of accounting data flow, and software controls. Prerequisite: 01:198:170. Open only to accounting majors.
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33:010:458 - Accounting Information Systems
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33:010:472: Analysis of Financial Statements
3.00 Credits
Rutgers University-New Brunswick
Factors that affect the critical examination and interpretation of financial statements from the viewpoint of groups using such data with emphasis on accounting problems, analytical methods, and item content of formal statements. Prerequisite: 33:010:326. Open only to accounting majors.
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33:010:472 - Analysis of Financial Statements
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33:010:490: Independent Project in Accounting
3.00 Credits
Rutgers University-New Brunswick
Individual research and/or reading program under guidance of member of the department. Prerequisite: Permission of department. Open only to accounting majors.
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33:010:490 - Independent Project in Accounting
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33:010:495: Honors Project
3.00 Credits
Rutgers University-New Brunswick
Individual research and reading project. Prerequisite: Permission of department. Open only to accounting honors students.
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33:011:103: Introduction to Accounting for Nonmajors
3.00 Credits
Rutgers University-New Brunswick
Introduction to and overview of basic accounting concepts, accounting statements, and interpretation of accounting statements. For nonbusiness majors only. No credit for business majors.
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33:011:103 - Introduction to Accounting for Nonmajors
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