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  • ACC 482: Seminar: Accounting

    1.00 - 3.00 Credits
    University of Michigan-Dearborn

    To provide students with an opportunity for intensive study in current areas related to the research activities and/or professional activities of faculty members. Permission of School of Management.
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  • ACC 492: Research: Accounting

    1.00 - 3.00 Credits
    University of Michigan-Dearborn

    To provide the advanced student with the opportunity to undertake a research project under the supervision of a faculty member. At least two weeks prior to registration in the term when such a course is to be elected, an interested student must submit to the dean of the school a written request for permission to elect a research course, on a form available in the school office. The request will include a description of the proposed research project. The dean will review the proposal with faculty members to ascertain availability of relevant faculty supervision and to establish appropriate credit. Permission of School of Management.
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  • ACC 505: Devel & Interp Financial Info

    3.00 Credits
    University of Michigan-Dearborn

    Students learn how financial information is developed, interpreted and utilized in business. This is accomplished by studying financial accounting tools and estimation methods used for interpretation and managers? decisions relating to investing, financing, and operating activities. Topics include financial information development and analysis, accounting estimation techniques, and cash flow analysis. Financial accounting methodology with respect to the sales and receivables cycle, inventory, property, plant and equipment, liabilities, corporate equity and initial public offerings, and investments in other corporate entities are studied. Cases requiring critical analysis and interpretation may be integrated throughout the course.
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  • ACC 516: Advanced Accounting

    3.00 Credits
    University of Michigan-Dearborn

    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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  • ACC 520: Comm for Acct and Tax Prof

    3.00 Credits
    University of Michigan-Dearborn

    The ability to communicate effectively is an important skill for the tax professional. This course develops this important skill in tax compliance and tax planning settings through a series of case studies. Emphasis will be placed on effectively communicating technical aspects of the tax law to management, clients, and other professional tax situations. Students cannot receive credit for both ACC 630 and ACC 520.
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  • ACC 539: Not-for-Profit Accounting

    3.00 Credits
    University of Michigan-Dearborn

    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. Student will not receive credit for both ACC 439 and ACC 539.
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  • ACC 555: Cost Management

    3.00 Credits
    University of Michigan-Dearborn

    To introduce how cost and managerial accounting concepts and techniques can be applied to fully utilize information created by contemporary accounting information systems. The theoretical and empirical nature of cost management reports, their structures and contents, are emphasized with the goal of highlighting the relevance and limitations of this information in decision making. The course gives consideration to global and individual responsibility center performance by covering such topics as product costing, control standards, cost allocation, pricing, quality, short-term and long-term budgeting, and performance evaluation. In addition, the reciprocal roles of accounting and technology in enhancing efficiency and effectiveness benchmarks are investigated. Interwoven into course coverage are ethical, diversity, critical thinking, and global dimensions of business. This course also integrates emerging issues and techniques to assist managers and consultants in the accounting, finance, marketing, and human resources arenas.
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  • ACC 600: Financial Accounting Theory

    3.00 Credits
    University of Michigan-Dearborn

    This course provides an overview of 1) various approaches to accounting theory formulation (including traditional, regulatory, events, behavioral, information processing, predictive, and positive approaches), and 2) alternative asset valuation and income determination models (including historical cost, replacement cost, net realizable value, and present value models, along with the impacts of price level adjustments). Particular attention is directed at how these various approaches impact the state of the art of Accounting and how they influence the future evolution of Accounting. Additionally, the course provides for exploration and critical examination of the evolution and present state of the Financial Accounting Standards Board conceptual framework. The nature of the topics covered will enhance understanding of current and developing generally accepted accounting principles.
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  • ACC 601: Adv Accounting Info Systems

    3.00 Credits
    University of Michigan-Dearborn

    This course examines the analysis, design, implementation, operation and control of contemporary accounting information systems. The course will compare and contrast the traditional accounting information system architecture with an alternative theoretical framework for designing accounting systems. Emphasis will be on critical business events within the organization necessary to accomplish organizational and operational goals, management and cost control, and financial reporting requirements. Analysis of these events will focus on identifying and modeling resources, events, agents, locations, and internal controls relevant to developing comprehensive accounting systems, particularly with regard to the following business processes: sales/collection, acquisition/payment, human resources/conversion.
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  • ACC 602: Contemporary Accounting Issues

    3.00 Credits
    University of Michigan-Dearborn

    This course provides in-depth exposure to emerging contemporary issues in accounting. Topics in the seminar change to reflect the most relevant professional issues. The issues chosen are designed to be not only timely but to also provide insight into emerging future areas of the profession. In addition to lecture material and readings, the lecturer may incorporate case material, research papers, and other teaching methods as appropriate.
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