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ACC 4500: Business Administration Co- op Assignment. Cr. MGT
0.00 Credits
Wayne State University
Offered for S and U grades only. No credit toward degree. Open only to School of Business Administration students; others by consent of adviser. Must be elected by Professional Development Co-operative Program students during work semester. Opportunity to put theory into practice on the job. Students will normally be assigned to cooperating business organizations for internship periods of one semester. (T)
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ACC 4500 - Business Administration Co- op Assignment. Cr. MGT
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ACC 5100: Intermediate Financial Accounting: Assets. Cr
3.00 Credits
Wayne State University
Prereq: ACC 3010 and ACC 3020, each with minimum grade of C. Open only to School of Business Administration upper division students; others by consent of chairperson. Offered for undergraduate credit only. Accounting principles for preparing complete set of financial statements; which meet needs of various external users; theories and practices of external financial reporting for organizations. Valuation and accounting for assets: receivables, inventory, plant, property and equipment, intangibles. (F,W)
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ACC 5100 - Intermediate Financial Accounting: Assets. Cr
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ACC 5110: Intermediate Financial Accounting: Liabilities and Equity. Cr
3.00 Credits
Wayne State University
Prereq: ACC 5100 with minimum grade of C. Open only to School of Business Administration upper division students; others by consent of chairperson. Offered for undergraduate credit only. Continuation of ACC 5100. The liability and equity side of the balance sheet: bonds, leases, pensions, income taxes, and equity securities, including common, preferred and treasury stock; income measurement concepts and issues, and calculation of earnings per share. (F,W)
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ACC 5110 - Intermediate Financial Accounting: Liabilities and Equity. Cr
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ACC 5120: Advanced Financial Accounting. Cr
3.00 Credits
Wayne State University
Prereq: ACC 5110 with minimum grade of C. Open only to School of Business Administration upper division students; others by consent of chairperson. Offered for undergraduate credit only. No credit after former ACC 6996. Theories and practical applications of advanced financial accounting: consolidation and combination of business entities and partnerships; translation of foreign currency statements, hedging transactions, and derivatives. (W)
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ACC 5120 - Advanced Financial Accounting. Cr
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ACC 5130: Accounting Systems Design and Control. Cr
3.00 Credits
Wayne State University
Prereq: ACC 5100 and ISM 3630 or former ISM 4630, both with minimum grade of C. Open only to School of Business Administration upper division students; others by consent of chairperson. Offered for undergraduate credit only. Implementation of accounting systems in a computer-intensive business environment; methods for developing and documenting Accounting Information Systems (AIS); evaluation of system controls; experience with accounting software packages. (F,W)
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ACC 5130 - Accounting Systems Design and Control. Cr
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ACC 5160: Managerial Accounting. Cr
3.00 Credits
Wayne State University
Prereq: ACC 3020 with minimum grade of C. Open only to School of Business Administration upper division students; others by consent of chairperson. Offered for undergraduate credit only. The management accountant as integral part of the management team. Analyzing, managing, and accounting for costs; relevance of cost management in manufacturing firms and other types of organization; solving homework problems by application of concepts covered in textbook and lectures. (F,W)
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ACC 5160 - Managerial Accounting. Cr
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ACC 5170: Introduction to U. S. Taxation. Cr
3.00 Credits
Wayne State University
Prereq: ACC 3010 and ACC 3020, both with minimum grade of C. Open only to School of Business Administration upper division students; others by consent of chairperson. Offered for undergraduate credit only. U.S. taxation of business entities and individuals. U.S. tax law; basic tax concepts; tax planning and role of taxation in business decision-making. (T)
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ACC 5170 - Introduction to U. S. Taxation. Cr
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ACC 5180: Governmental and Not- for- Profit Accounting. Cr
3.00 Credits
Wayne State University
Prereq: ACC 5110 with minimum grade of C. Open only to School of Business Administration upper division students; others by consent of chairperson. Offered for undergraduate credit only. Theory and practical applications of accounting for governmental and not-for-profit organizations, and how they differ from for-profit entities. Technical accounting issues and management and regulatory issues for both state and local governments and for other governmental and non-governmental not-for-profit entities. Course is preparation for governmental and not-for-profit portion of the CPA examination. (Y)
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ACC 5180 - Governmental and Not- for- Profit Accounting. Cr
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ACC 5190: Business Law II. Cr
3.00 Credits
Wayne State University
Prereq: ACC 2510 with minimum grade of C. Open only to School of Business Administration upper division students; others by consent of chairperson. Offered for undergraduate credit only. Legal, ethical and managerial implications of various forms of organizing and operating a business; corporations, partnerships, limited liability companies, sole proprietorships. Negotiable instruments and the banking system; agency and professional liability. Course addresses many topics on CPA examination. (Y)
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ACC 5190 - Business Law II. Cr
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ACC 5270: Advanced Tax Topics. Cr
3.00 Credits
Wayne State University
Prereq: ACC 5170 with minimum grade of C. Open only to School of Business Administration upper division students; others by consent of chairperson. Offered for undergraduate credit only. Continuation of ACC 5170. Accounting for income taxes on financial statements, taxation of corporate reorganizations, multi-state and multi-national taxation principles; advanced issues facing individual taxpayers including deferred compensation, retirement, and estate/gift taxation. (F)
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ACC 5270 - Advanced Tax Topics. Cr
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