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Course Criteria
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3.00 Credits
This course is part 3 of a 3-course series that builds upon topics covered in introductory financial accounting. Included in the series are more complex issues of corporate reporting theory. Part III covers revenue recognition, accounting for income taxes, pensions and leases, accounting changes and error analysis, statement of cash flows, and disclosure requirements. PREREQ: ACCT611.
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3.00 Credits
Federal tax course for MS in Accounting students who have not had an equivalent undergraduate course in federal taxation. Covers income and expense recognition, tax accounting periods and method, individual tax provisions, tax credits, and property transactions. RESTRICTIONS: Not open to undergraduate students majoring in accounting.
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3.00 Credits
Introduces master's student to techniques and tools of technical tax research. Advanced federal tax concepts including income taxation of corporations, partnerships, estates, and trusts as well as wealth transfer taxes (Estate and Gift Tax). PREREQ: ACCT413 or comparable undergraduate accounting course.
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3.00 Credits
Coverage includes the remaining topics required for the Financial Accounting and Reporting (FAR) section of the CPA exam. These topics include: partnerships, business combinations, foreign currency transactions, and governmental/not for profit accounting. PREREQ: ACCT612 or equivalent. RESTRICTIONS: Not open to BS or MS Accounting students.
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3.00 Credits
Introduction to the basic concepts underlying assurance and auditing services. Explores the judgment required of the auditor as a professional in a changing and demanding legal, ethical, and business environment. The emphasis will be on understanding why and how audits are performed. Critical evaluation of auditing issues and development of oral and written communication skills will also be emphasized. PREREQ: ACCT612 or equivalent. RESTRICTIONS: Not open to BS or MS Accounting students.
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3.00 Credits
Focuses on the efficient conservation and transfer of wealth. Studies the legal, tax, financial, and non-financial aspects of this financial planning process, covering topics such as trusts, wills, probate, advance directives, gift planning, wealth transfers, and related taxes. PREREQ: ACCT350 or ACCT352 or equivalent.
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3.00 Credits
Study of contemporary models of accounting for information users external to the firm. Includes an examination of the institutional environment and the impact of the institutions on the development of accounting theory and practices. PREREQ: ACCT316
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3.00 Credits
Examines contemporary aspects of financial statement analysis such as the supply and demand for accounting information, statistical properties of accounting numbers and the impact of information on securities prices. PREREQ: ACCT600 or ACCT316.
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3.00 Credits
Covers internal audit from a broad perspective and the important role in today's companies. Topics include: Governance, Ethics, Business Processes, Risk Assessments, Controls, and Information Technology.
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3.00 Credits
This course provides an abbreviated introduction to auditing concepts and theories, explores analytical approaches and tools that can be harnessed for conducting rigorous statistical analysis, and examines the methods utilized for accessing, integrating, and analyzing large amounts of data on audit engagements. The course features extensive use of case studies, student self-study, student-lead learning and team assignments.
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