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ACCT 654: Business Assurance Services
3.00 Credits
Bowling Green State University-Main Campus
An examination of the nature of assurance services with an emphasis on evaluating the quality of information. Contemporary auditing techniques are explored with a focus on the entity's control systems. Prerequisites: ACCT 551 or equivalent, and consent of the master of accountancy graduate coordinator.
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ACCT 655: Advanced Information Systems for Accountants
3.00 Credits
Bowling Green State University-Main Campus
An examination of trends and issues in information systems as they apply to the financial reporting and assurance services domains. Special focus on networked systems, control issues, and knowledge management. Hands-on experience with relevant computer software. Prerequisites: ACCT 560 or equivalent, and consent of the master of accountancy graduate coordinator.
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ACCT 657: Fraud Examination
3.00 Credits
Bowling Green State University-Main Campus
This course is an introduction to fraud examination including the basics of the methodology for resolving allegations of fraud from inception to disposition. This methodology involves gathering evidence, taking statements, writing reports, and assisting in the detection and deterrence of fraud. Students will learn about these topics from a text, guest speakers, cases, homework exercises and videos. Prerequisite: consent of the master of accountancy graduate coordinator.
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ACCT 673: Professional and Ethical Responsibilities of the Accountant
3.00 Credits
Bowling Green State University-Main Campus
An examination of various ethical theories; identifying and resolving ethical dilemmas; the potential civil and criminal liability of accountants under both statutes and common law; civil and criminal liability in accounting practice; ethical issues and cases in accounting practice; issues and cases involving the Code of Professional Conduct. Prerequisite: consent of the Master of Accountancy graduate coordinator.
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ACCT 675: Professional Practice Seminar
3.00 Credits
Bowling Green State University-Main Campus
Critical examination of current ethical and management issues confronting the accounting profession. Emphasis is on using an interdisciplinary approach to examine and address these issues. Prerequisites: Completion of 21 semester hours of graduate course work and consent of master of accountancy graduate coordinator.
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ACCT 680: Seminar in Accounting
1.00 - 3.00 Credits
Bowling Green State University-Main Campus
Study of special topics in accounting. Proposed program of study must be approved by instructor and graduate coordinator prior to registration. May be repeated with consent of graduate coordinator. Graded A/F.
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ACCT 680 - Seminar in Accounting
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ACCT 681: Seminar in Accounting
1.00 - 3.00 Credits
Bowling Green State University-Main Campus
Study of special issues in accounting. Proposed program of study must be approved by instructor and graduate coordinator prior to registration. May be repeated with consent of graduate coordinator. Graded S/U.
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ACCT 681 - Seminar in Accounting
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ACCT 682: Issues in Accounting
3.00 Credits
Bowling Green State University-Main Campus
Contemporary topics. Topics are selected by program faculty and will change to reflect current developments in professional accounting theory and practice.
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ACCT 686: Readings in Accounting
1.00 - 3.00 Credits
Bowling Green State University-Main Campus
Independent study and research in accounting. Proposed program of study must be approved by program coordinator and instructor prior to registration. Graded A/F.
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ACCT 686 - Readings in Accounting
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ACCT 687: Readings in Accounting
1.00 - 3.00 Credits
Bowling Green State University-Main Campus
Independent study and research in accounting. Proposed program of study must be approved by program coordinator and instructor prior to registration. Graded S/U.
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ACCT 687 - Readings in Accounting
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