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ACC 463 /563: Survey of International Accounting and Reporting
1.00 Credits
Miami University-Hamilton
Survey of international financial accounting and measurement issues. Compares American standards with those of other major countries and examines harmonization efforts in the European Union and internationally. Credit not applicable to the Master of Accountancy degree. Prerequisite: ACC 321.
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ACC 463 /563 - Survey of International Accounting and Reporting
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ACC 477: Independent Study
1.00 - 3.00 Credits
Miami University-Hamilton
Must be approved by instructor and department chair.
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ACC 477 - Independent Study
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ACC 601: MBA Accounting Module
2.00 Credits
Miami University-Hamilton
Introduces the MBA student to basic concepts of financial and managerial accounting. Focuses on recording financial transactions and interpreting and analyzing financial statements as well as budgeting, performance measurement and identifying relevant costs for decision-making.
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ACC 601 - MBA Accounting Module
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ACC 622: Information for Business Valuation and Decisions
3.00 Credits
Miami University-Hamilton
Framework and skills to analyze financial information for business valuation and capital allocation decisions including applications through case analysis. Emphasis on using financial information for four types of analyses: business strategy, accounting, financial, and prospective. Prerequisite: ACC 321.
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ACC 622 - Information for Business Valuation and Decisions
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ACC 630: Graduate Professional Practice
0.00 Credits
Miami University-Hamilton
Graduate students participating in an internship program register for this course during the semester they are on work assignment. Prerequisite: Permission of departmental internship coordinator.
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ACC 630 - Graduate Professional Practice
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ACC 643: Income Tax Research
3.00 Credits
Miami University-Hamilton
Study of effects of federal income tax on business decisions, methods of minimizing taxes and maximizing after tax cash flows, use of current tax reporting services and other reference materials in research and reporting on complex cases. Prerequisite: ACC 343.
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ACC 643 - Income Tax Research
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ACC 644: Taxation of Business Entities
3.00 Credits
Miami University-Hamilton
Consideration of the unique tax aspects of the formation, operation, and liquidation of corporations (including S corporations) and partnerships, and the tax effects of these forms of conducting business on their owners. Prerequisite: ACC 343.
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ACC 644 - Taxation of Business Entities
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ACC 650: Fraud Examination
3.00 Credits
Miami University-Hamilton
Study of the process of locating, investigating and documenting fraud in a business environment. In addition to learning about several common types of fraud schemes, students will learn how and why occupational fraud is committed, how fraudulent conduct can be deterred, and how allegations of fraud should be investigated and resolved within the current legal environment.
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ACC 650 - Fraud Examination
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ACC 653: Assurance Services
3.00 Credits
Miami University-Hamilton
Focuses on fundamentals and emerging issues related to the practice of auditing and involves researching and resolving practice-oriented problems. In addition to other relevant topics, the course covers audit sampling, EDP auditing, and computer-assisted audit techniques. Prerequisite: ACC 453/553.
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ACC 653 - Assurance Services
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ACC 655: Control of Accounting & Reporting Risk
3.00 Credits
Miami University-Hamilton
Study of the process of identifying, measuring and controlling strategic and business process risk utilizing accepted accounting frameworks from both internal and external perspectives. The concepts studied in this course are the theoretical foundation for business risk auditing approaches being utilized by international accounting firms. The process of designing effective risk management strategies and controls are examined within specific industries and accounting settings.
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ACC 655 - Control of Accounting & Reporting Risk
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