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Course Criteria
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3.00 Credits
Basic concepts and techniques of fund accounting, financial reporting for governmental and not-for-profit entities. Accounting cycle for funds and account groups and related financial statements. (3 Lec.)
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3.00 Credits
A study of internal control and auditing standards and processing used by internal auditors, managers, and independent public accountants. (3 Lec.)
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3.00 Credits
A study of the role of accounting information systems and related subsystems including data collection, retrieval, manipulation, filtering, and sorting of data. (3 Lec.)
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3.00 Credits
Methods of measuring and communicating economic information, including consolidated statements, partnerships, real estate, foreign operations, and fund units. (3 Lec.)
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3.00 Credits
Analysis of corporate financial reports from a decision-maker?s perspective. Applications included credit analysis, equity valuation and financial distress, including the construction of financial statements, the meaning of accounts, ratios and other evaluation indices. The course is case-and-applications-oriented. (3 Lec.)
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3.00 Credits
Topics include internal audit standards, internal controls, risk assessment, evidence, documentation and communications. Auditing techniques including sampling and use of systems-based audit techniques. . Review of ethics, emerging issues and industry specific matters. (3 Lec.)
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3.00 Credits
Advanced-level of external auditing issues and practice. The focus is on current issues facing the auditing professions with emphasis on the challenges facing the audit practitioner in the foreseeable future. Emerging issues in auditing are identified and analyzed using audit concepts. Topics may include auditing theory and research, economic function of audits, professional standards, malpractice, securities regulation, statistical sampling and computerized auditing. Cases, readings, individual research and discussion. (3 Lec.)
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3.00 Credits
An examination of the aspects of accounting which apply to multinational business and to practice outside the United States. Topics included in the course are: patterns of accounting practice in other nations, the promulgation of international accounting standards and the harmonization of standards; accounting problems associated with multinational operations; and a comparison of auditing, corporate governance and regulation issues around the world. (3 Lec.)
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3.00 Credits
An examination and analysis of Generally Accepted Accounting Principles (GAAP). The course reviews Financial Accounting Standards (FAS) in detail and includes a critical review of the research that is at the theoretical foundations of GAAP. The course involves ethic discussions, various SEC requirements and requirements arising from the Sarbanes-Oxley law, as well as in-depth discussion of the recent private sector accounting developments. In addition, the process by which the Financial Accounting Standards Board promulgates new FAS will also be analyzed (3 Lec.)
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3.00 Credits
This course is designed to give accounting majors exposure to and appreciation of various types of research that are undertaken by accounting and auditing professionals, including CPA?s, tax professionals, financial analysts and academics. Accounting research will be studied as it relates to financial accounting standards, auditing, governmental accounting and gaining understanding of a business and industry, tax research, and academic research. Students will gain experience working with professional accounting and tax research databases as well as other databases that are useful for accounting research. (3 Lec.)
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