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Course Criteria
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3.00 Credits
This course provides an intermediate level analysis of financial accounting focusing on recognition, measurement, and reporting issues associated with assets, liabilities and owner equity in conjunction with related income determination questions. The course is designed for financial statement information users who need a level of sophistication beyond an introductory level, yet not the complete technical expertise of a financial accountant. (YR).
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3.00 Credits
To acquaint the student with the federal income tax, tax research, tax planning, and application of tax laws to taxable entities. The course will introduce the student to a broad range of tax concepts within a framework of financial accounting principles. Emphasis will be placed on the taxation of business entities, individual taxpayers, and the differences between financial and tax accounting. The use of technology to research problem assignments will be used to develop students' business communication and problem solving skills.
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3.00 Credits
To study the concepts, theory, organization and application of accounting information systems and the flow of accounting data through transaction cycles. Topics include: the principles of accounting systems design, internal control analysis and development and the overall evaluation of networked computer-based accounting systems. Emphasis is placed on transaction processing systems, internal control systems, and computer-assisted decision making for unstructured problems by employing accounting databases.
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1.00 Credits
ACC 381 is a lab component of ACC 380. Students will complete weekly laboratory assignments to reinforce the concepts of ACC 380 to use information technology to solve business problems. In addition, the use of several common applications (e.g., Word, Excel, Access, and PowerPoint) will also be covered at the beginning to advanced levels.
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3.00 Credits
Controllership is intended to equip students with both theoretical and practical tools to manage all significant facets of production process costs, revenue streams, budgeting, and the related reporting system. The course focuses on topics such as managing "upstream" cost, cost structures, control tools, establishing standards, reporting processes, analysis to improve per unit profitability, and budgeting. The above topics will be used to develop resource plans to achieve management's objectives. (YR).
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3.00 Credits
To study selected advanced accounting topics which may include partnerships, business combinations, consolidated financial statements, multinational accounting and reporting, accounting for financial distress situations and regulation of accounting by the SEC. Students will not receive credit for both ACC 416 and ACC 516.
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3.00 Credits
To study the basic Federal income tax provisions relating partnerships, estates and trusts and corporations. Topics include: formation of the partnership, partnership distributions, tax-free incorporation, incorporations, corporate distributions, redemptions, liquidations, reorganizations, accumulated earnings tax, net operating losses and S corporations.
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3.00 Credits
To study the principles and procedures of accounting for not-for-profit entities. Topics may include: state and local government financial accounting, financial accounting for selected other entities, managerial concepts and current issues. Students will not receive credit for both ACC 439 and ACC 539.
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3.00 Credits
To study generally accepted auditing standards, internal control, principal audit objectives, the structure of audit programs, audit procedures, professional legal liability, ethical standards, statistical sampling techniques, the audit of EDP systems, auditor's report and management letters. Senior standing and 12 hours of Accounting coursework, exclusive of taxation, which includes at least 6 hours beyond ACC 299 taken in the School of Management.
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3.00 Credits
The course emphasizes the control and evaluation of information systems to ensure accounting and management financial reporting and information processing objectives are accomplished. The course covers the theory of control evaluation, design of internal control, and the evaluation of internal controls in traditional and emerging information technology environments. Emphasis will be placed on current technologies in use by business organizations, emerging technologies, and the application of current profession guidance to evaluate existing and proposed information systems. (YR).
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