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ACTG 492: Auditing Concepts and Practices
4.00 Credits
Portland State University
Auditing standards and procedures observed by Certified Public Accountants in the examination of the financial statements of business and other organizations. Audit standards and objectives and conceptual framework for collection of evidence and assessment of control risk. Short-form audit report and operational auditing. .
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ACTG 492 - Auditing Concepts and Practices
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ACTG 493: Advanced Auditing
4.00 Credits
Portland State University
Audit objectives and procedures for the collection of evidence and the assessment of control risk are explored. The effects of attribute and variables sampling as well as the effects of computers and computer control procedures on the audit process are examined. In addition, audit, compilation, and review reports are important elements of this course.
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ACTG 493 - Advanced Auditing
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ACTG 495: Integrated Accounting Issues
4.00 Credits
Portland State University
Integrates topics from various accounting areas. Provides students with opportunities to see the accounting interactions and tradeoffs that result from realistic business situations. Course will enhance students’ understanding of accounting and its influence on business, as well as the understanding of how business processes affect accounting results, through a set of comprehensive case studies.
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ACTG 495 - Integrated Accounting Issues
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ACTG 511: Financial Accounting
4.00 Credits
Portland State University
An introduction to the reporting system used by businesses to convey financial information to parties external to the enterprise. Primary emphasis is placed on understanding the financial reports that are the end product of this system—what they do and do not tell the user about a business enterprise. The accounting principles, conventions, and concepts underlying financial reporting are examined with the objective of developing the ability to read, comprehend, and perform a basic analysis of financial statements. In addition, an introduction to corporate social responsibility and environment performance reporting will be provided.
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ACTG 511 - Financial Accounting
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ACTG 522S: Advanced Taxation
4.00 Credits
Portland State University
Expands students' knowledge of how tax laws affect sole proprietors, partnerships, corporations, and other business entities. In addition, the tax laws applicable to estates, gifts, trusts, tax exempt organizations, and foreign persons are explored.
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ACTG 522S - Advanced Taxation
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ACTG 542: Tax Factors in Business Decisions
4.00 Credits
Portland State University
Tax implications of common business questions and transactions, including choices of business entity, acquisition and sale of business assets, compensation and benefits planning, and U.S. taxation of international trade. Students will be exposed to the common income and estate tax planning strategies of individuals and families engaged in business.
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ACTG 542 - Tax Factors in Business Decisions
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ACTG 551: Accounting Information Systems
4.00 Credits
Portland State University
Study of accounting information systems for operations with an emphasis on accounting issues. Addresses the information systems issues encountered by internal financial analysts. Topics may include database and accounting information system design, model building, the use of accounting information for forecasting, and other topics associated with the development of information systems to support financial analysis.
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ACTG 551 - Accounting Information Systems
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ACTG 585S: Business Law
4.00 Credits
Portland State University
Laws of contracts, negotiable checks, notes, and drafts, insurance, documents of title, sales of goods, letters of credit, employees and independent contractors, agency, partnership, corporations, securities, bankruptcy, security interests, mortgages, suretyship and bulk sales. Covers law part of CPA exam.
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ACTG 585S - Business Law
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ACTG 592S: Auditing Concepts and Practices
4.00 Credits
Portland State University
Auditing standards and procedures observed by Certified Public Accountants in the examination of the financial statements of business and other organizations. Audit standards and objectives and conceptual framework for collection of evi-dence and assessment of control risk. Short-form audit report and operational auditing.
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ACTG 592S - Auditing Concepts and Practices
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ACTG 593S: Advanced Auditing
4.00 Credits
Portland State University
Audit objectives and procedures for the collection of evidence and the assessment of control risk are explored. The effects of attribute and variables sampling as well as the effects of computers and computer-control procedures on the audit process are examined. In addition, audit, compilation, and review reports are important elements of this course.
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ACTG 593S - Advanced Auditing
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