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ACCT 63098: Research In Accounting
1.00 - 3.00 Credits
Kent State University at Kent
(Repeatable for credit) (Cross-listed with ACCT 73098) Review of sources, techniques and methodology. Individually selected topic is investigated and reported in formal paper which may extend beyond the semester. Prerequisite: graduate standing; and major in accounting.
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ACCT 63098 - Research In Accounting
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ACCT 73022: Professional Issues And Ethics In Accounting
3.00 Credits
Kent State University at Kent
(Cross-listed with ACCT 63022) A capstone course for the MSA program. Investigates issues confronting the accounting profession today by reviewing the past, examining the present, and looking into the future. Topics covered include history and characteristics of the profession regulation of the profession, ethical challenges facing accountants and auditors, fraud and the future of the profession. Professional accounting research, verbal and written communications emphasized. Prerequisite: special approval and doctoral standing.
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ACCT 73022 - Professional Issues And Ethics In Accounting
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ACCT 73024: Information Technology Audit And Control
3.00 Credits
Kent State University at Kent
(Cross-listed with ACCT 63024) Examines the control and security of accounting information systems with an auditing perspective. Includes the role of is audit function, IS auditing standards, system risks, application controls, and current issues facing IS auditors. Research writing and ethics will be emphasized. Prerequisite: ACCT 43010; and ACCT 43014 or 53014; and doctoral standing.
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ACCT 73024 - Information Technology Audit And Control
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ACCT 73025: Analysis And Valuation Of Business Using Financial Statements
3.00 Credits
Kent State University at Kent
(Cross-listed with ACCT 63025) Uses financial statements to analyze business strategy, accounting issues, finances, and future prospects. Uses case studies to apply business valuation framework to security analysis, credit, corporate financing policies and management communications. Research and writing will be emphasized. Prerequisite: ACCT 33001 or 63037; and doctoral standing.
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ACCT 73025 - Analysis And Valuation Of Business Using Financial Statements
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ACCT 73030: International Accounting
3.00 Credits
Kent State University at Kent
(Cross-listed with ACCT 63030) 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 doctoral standing.
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ACCT 73030 - International Accounting
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ACCT 73031: Advanced Auditing Theory And Practice
3.00 Credits
Kent State University at Kent
(Cross-listed with ACCT 63031) 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 doctoral standing.
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ACCT 73031 - Advanced Auditing Theory And Practice
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ACCT 73032: Accounting Theory
3.00 Credits
Kent State University at Kent
(Cross-listed with ACCT 63032) 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 doctoral standing.
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ACCT 73037: Financial Accounting For Managerial Action
3.00 Credits
Kent State University at Kent
(Cross-listed with ACCT 63037) 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: special approval and doctoral standing.
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ACCT 73037 - Financial Accounting For Managerial Action
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ACCT 73038: Accounting For Managerial Action And Evaluation
3.00 Credits
Kent State University at Kent
(Cross-listed with ACCT 63038) 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: special approval and doctoral standing.
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ACCT 73038 - Accounting For Managerial Action And Evaluation
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ACCT 73093: 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: special approval and doctoral standing.
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ACCT 73093 - Variable Title Workshop In Accounting
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