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ACCT 387: Intermediate Accounting II
0.00 - 3.00 Credits
Iowa State University
Cr. 3. F.S. Prereq: 386. Financial accounting and reporting practices for business entities. Generally accepted accounting principles (GAAP) relative to fi rm liabilities, equity, income, taxes, employee benefi ts, leases, accounting changes and cash fl ows. Discussion of current issues in fi nancial accounting.
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ACCT 387 - Intermediate Accounting II
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ACCT 485: Principles of Federal Income Tax
0.00 - 3.00 Credits
Iowa State University
Cr. 3. F.S. Prereq: 285 or 508. An introduction to the fundamentals of income tax related to entities and individual taxpayers, and concepts applicable to all tax entities. Depreciation, like-kind exchanges, and capital gain treatment. Transaction planning to maximize participation in preferential tax opportunities. Nonmajor graduate credit.
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ACCT 485 - Principles of Federal Income Tax
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ACCT 488: Governmental and Non-profi t Institution Accounting
0.00 - 3.00 Credits
Iowa State University
Cr. 3. Prereq : 386. Budgeting, accounting, auditing, and fi nancial reporting principles associated with private and public nonprofi t organizations. Includes survey of state, local, municipal, and federal government accounting, as well as accounting for colleges, universities, public schools, health care facilities, voluntary health and welfare organizations and other not for profi t entities. Nonmajor graduate credit.
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ACCT 488 - Governmental and Non-profi t Institution Accounting
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ACCT 490: Independent Study
1.00 - 3.00 Credits
Iowa State University
Cr. 1-3. Repeatable. F.S.SS. Prereq: 285, senior classifi cation, permission of instructor.
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ACCT 490 - Independent Study
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ACCT 495: Advanced Accounting Problems.
0.00 - 3.00 Credits
Iowa State University
(3-0) Cr. 3. Prereq : 387. Partnerships, branch operations, accounting for business combinations and affi liated companies, consolidated fi nancial statements; reporting for multinational operations. Nonmajor graduate credit.
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ACCT 495 - Advanced Accounting Problems.
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ACCT 497: Introduction to Auditing
0.00 - 3.00 Credits
Iowa State University
Cr. 3. F.S. Prereq: 384, 386 and Stat 326. The conceptual framework of auditing. Professional ethics. External reporting concepts. Audit methodology including risk analysis, internal control, procedures for gathering evidence and the role of statistical sampling in auditing. Nonmajor graduate credit.
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ACCT 497 - Introduction to Auditing
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ACCT 508: Survey of Financial and Managerial Accounting
0.00 - 2.00 Credits
Iowa State University
(2-0) Cr. 2. Prereq : Graduate classifi cation. A general introduction to both fi nancial and managerial accounting information. Financial topics covered include the use and analysis of fi nancial information, the regulatory environment, and the use of the internet and electronic spreadsheets as a means of accessing and analyzing fi nancial data. Managerial topics covered include the use of accounting information as a basis for management decisions, basic cost concepts, cost-volume-profi t analysis, strategic cost issues and performance measurement.
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ACCT 508 - Survey of Financial and Managerial Accounting
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ACCT 533: Data Management for Decision Makers
0.00 - 3.00 Credits
Iowa State University
(Cross-listed with MIS). (3-0) Cr. 3. Prereq : MIS 503. Addresses data needs of functions such as marketing, fi nance, and production. Advanced skills needed to design, develop and use database, data warehousing and data mining systems for effective decision support. Emphasis on importance of contemporary technologies.
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ACCT 533 - Data Management for Decision Makers
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ACCT 581: Accounting for Decision Making
0.00 - 3.00 Credits
Iowa State University
Cr. 3. Prereq : 508 or equivalent. Decision analysis applied to managerial accounting issues. Generation of information for management decision making and control. Responsibility accounting and non-recurring decisions.
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ACCT 581 - Accounting for Decision Making
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ACCT 582: Corporate Governance and Leadership
0.00 - 3.00 Credits
Iowa State University
(Cross-listed with MGMT). (3-0) Cr. 3. Prereq : Mgmt 502 or permission. Examination of top managers and corporate boards of directors in terms of roles, responsibilities, and tasks. Examination of corporate governance structure and functioning. Topics include CEO tenure and compensation, board monitoring and composition, board responsibility and accountability, board structure and performance, CEO and board roles in strategic management, shareholder and stakeholder representation, corporate social responsibility, ethics and corporate governance, international governance, and executive leadership style.
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ACCT 582 - Corporate Governance and Leadership
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