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ACCT 63030: International Accounting
3.00 Credits
Kent State University at Kent
(Cross-listed with ACCT 73030) Study of reporting in United States capital markets for domestic and foreign firms; evaluation of differences in accounting, auditing and financial reporting between nations; impact of international operations on accounting for decision making. Interpersonal skills emphasized. Prerequisite: ACCT 33012; and graduate standing.
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ACCT 63030 - International Accounting
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ACCT 63031: Advanced Auditing Theory And Practice
3.00 Credits
Kent State University at Kent
(Cross-listed with ACCT 73031) Advanced conceptual and practical understanding of audit methodology and role of auditors. Focus on use of professional judgment in applying auditing standards on ethical considerations and on fraud. Review of current trends and developments in the public accounting profession. Written communication and ethical decision making emphasized. Prerequisite: ACCT 43010; and graduate standing.
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ACCT 63031 - Advanced Auditing Theory And Practice
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ACCT 63032: Accounting Theory, History And Institutions
3.00 Credits
Kent State University at Kent
(Cross-listed with ACCT 73032) Survey of history of accounting and development of principles, followed by intensive study of theoretical problems related to determination of income and presentation of financial position. International and current issues also discussed. Written communication and ethical decision making emphasized. Prerequisite: ACCT 33012 and graduate standing..
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ACCT 63032 - Accounting Theory, History And Institutions
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ACCT 63037: Financial Accounting For Managerial Action
3.00 Credits
Kent State University at Kent
(Cross-listed with ACCT 73037) In-depth study of financial accounting concepts and basic financial statements. Examination of significant accounting issues affecting financial reporting and their impact on analysis and interpretation of financial information for decision making. Prerequisite: Open only to MBA and MA students; and graduate standing. Cannot be used toward MSA degree.
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ACCT 63037 - Financial Accounting For Managerial Action
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ACCT 63038: Accounting For Managerial Action And Evaluation
3.00 Credits
Kent State University at Kent
(Cross-listed with ACCT 73038) Review of cost accounting concepts and cost behavior. In-depth study of analyzing costs for pricing and product mix decisions; activity based cost systems; budgeting; planning and control issues; methods of remaining competitive in a global environment; compensation issues. Prerequisite: ACCT 63037 or 73037; and MBA and MA students only; and graduate standing. Cannot be used toward MSA degree.
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ACCT 63038 - Accounting For Managerial Action And Evaluation
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ACCT 63042: Taxation Of Corporations And Shareholders
3.00 Credits
Kent State University at Kent
An in-depth study of tax law that pertains to corporations and shareholders; corporate formation, distributions, liquidation and reorganization. Tax research and verbal and written communication emphasized. Prerequisite: ACCT 43031 and graduate standing.
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ACCT 63042 - Taxation Of Corporations And Shareholders
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ACCT 63043: Taxation Of Partnerships And Partners
3.00 Credits
Kent State University at Kent
An in-depth study of formation, operation, termination and liquidation and other special problems of partnerships. Tax research and verbal and written communication emphasized. Prerequisite: ACCT 43033 or ACCT 53033; and graduate standing.
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ACCT 63043 - Taxation Of Partnerships And Partners
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ACCT 63045: Tax Research And Planning
3.00 Credits
Kent State University at Kent
Tax planning; research methodology and problems. Tax research and verbal and written communications emphasized. Prerequisite: ACCT 43033 or ACCT 53033; and graduate standing.
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ACCT 63045 - Tax Research And Planning
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ACCT 63092: Internship
3.00 Credits
Kent State University at Kent
(Repeatable for credit) Supervised practical experience with public accounting firm, corporation, governmental, or not-for- profit organization. Periodic reports required. Prerequisite: enrollment in the M.S. in Accounting program; ACCT 33010 and 33012; and graduate standing.
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ACCT 63092 - Internship
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ACCT 63093: Variable Title Workshop In Accounting
1.00 - 3.00 Credits
Kent State University at Kent
(Repeatable for credit) To be determined when a specific course is proposed for a particular term. Prerequisite: graduate standing and special approval.
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ACCT 63093 - Variable Title Workshop In Accounting
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