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Course Criteria
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3.00 Credits
Fall, Spring, Summer. ACCT 321 continued with emphasis on long-term liabilities, investments, pensions, leases, earnings per share, and income tax allocation. Prerequisites: admission to the accounting specialization and grade of C or better in ACCT 321, or consent of department.
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3.00 Credits
Study of the unique features of government and not-for-profit accounting. Topics include capital acquisition, budgeting techniques, performance evaluation, and controls of various non-profit-oriented organizations. FASB and GASB reporting requirements relevant to various stakeholders are covered along with typical accounting systems. Prerequisite: ACCT 321 or equivalent.
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3.00 Credits
Fall, Spring. Accounting's relationship to planning and control function. Budgeting, corporate planning models, cost-volume-profit analysis, relevant data, capital budgeting, data for operations research models, behavioral considerations, enriched variance systems, evaluation of performance and transfer pricing. Prerequisites: admission to the accounting specialization and grade of C or better in ACCT 331, or consent of department.
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3.00 Credits
Determination of taxable income and analysis of reporting requirements related to corporations. Application of federal tax laws to special problems of corporations, including stock redemptions, capital structure, liquidation, corporate acquisitions and corporate accumulations. Prerequisite: admission to the accounting specialization or consent of department.
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3.00 Credits
Various estate planning tools and techniques. Taxation of transfers effected at death. Taxation of lifetime transfers and generation-skipping transfers. Concepts and computational aspects of federal and state income taxation of estates, trusts and their beneficiaries. Prerequisite: ACCT 341 or equivalent.
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3.00 Credits
Fall, Spring. Auditing principles and procedures for independent verification of financial records and reviews of operations as used by internal auditors and public accountants. Nature of audit evidence, evaluation of internal controls, statistical sampling, computer auditing. Prerequisites: admission to the accounting specialization and grade of C or better in ACCT 460, or consent of department.
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3.00 Credits
Spring. Basic concepts of information systems audit and control principles necessary to facilitate the expression of an opinion on financial statements; evaluate the effectiveness, security, and functioning of controls; prepare a meaningful management letter. Introduces a computer auditing software package and uses the software to audit computerized information. Prerequisites: C or better in ACCT 460, MIS 421 and MIS 470, or consent of department.
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3.00 Credits
Fall, Spring. General systems concepts and theory. The collection and processing of accounting information. Internal control aspects of accounting systems. Systems life cycle in an accounting framework. The interface of accounting systems and computer technology. Prerequisites: admission to the accounting specialization, MIS 200 and C or better in ACCT 321 or ACCT 331, or consent of department.
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1.00 - 3.00 Credits
Fall. To be completed at first opportunity following suitable internship experience. Work experience to be preceded by at least 70 hours of academic credit and advance approval by program coordinator. No credit for students with other internship credit in College of Business Administration. Graded S/U.
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1.00 - 3.00 Credits
To be arranged. Investigation in depth of selected areas or contemporary problems. May be offered individually as well as in classes depending on student needs and nature of material. Prerequisite: approval of department.
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