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Course Criteria
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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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3.00 Credits
This is a WECM Course Number. Prerequisite: ACNT 1380 and instructor approval. Career-related activities encountered in the student's area of specialization offered through an individualized agreement among the college, employer, and student. Under the supervision of the college and the employer, the student combines classroom learning with work experience. Includes a lecture component. (1 Lec., 20 Ext.)
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4.00 Credits
This is a WECM Course Number. Prerequisite: ACCT 2301 or ACCT 2401. Critical analysis of generally accepted accounting principles, concepts and theory underlying the preparation of financial statements. Emphasis on current theory and practice. This course is cross-listed as ACNT 2303. The student may register for either ACNT 2303 or ACNT 2403, but may receive credit for only one of the two. (4 Lec.)
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4.00 Credits
This is a WECM Course Number. Prerequisite: ACNT 2303 or ACNT 2403. Continued in-depth analysis of generally accepted accounting principles underlying the preparation of financial statements, including comparative analysis and statement of cash flows. This course is cross-listed as ACNT 2304. The student may register for either ACNT 2304 or ACNT 2404, but may receive credit for only one of the two. (4 Lec.)
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3.00 Credits
Search for DFTG 2440 classes
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3.00 Credits
Search for DFTG 2340 classes
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