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ACT 531: Auditing
3.00 Credits
Chatham University
A study of auditing objectives, standards, and procedures employed in the examination of business enterprises and verification of their financial statements. This course includes an evaluation of internal control, preparation of work papers, report writing, professional ethics, and current auditing trends.
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ACT 531 - Auditing
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ACT 540: Government and Non-Profit Accounting
3.00 Credits
Chatham University
This course's focus is upon the principles of fund accounting and the financial reporting, budgeting and auditing of both public and private not-for-profit organizations. Particular attention is given to accounting procedures for the activities of state and local governments, but the course also considers other not-for-profit entities.
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ACT 540 - Government and Non-Profit Accounting
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ACT 545: Accounting Theory
3.00 Credits
Chatham University
This course encourages students to take a conceptual view of accounting, urging them to get beyond the process and to grasp the reasoning behind the accounting procedures. The focus is upon what it means for accounting to be a source of information and providing a framework for evaluating accounting alternatives.
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ACT 545 - Accounting Theory
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ACT 550: Managerial Accounting
3.00 Credits
Chatham University
This course examines accounting information that is used in managerial decision making within the organization. Focus is on interpretation of financial statements, cost accounting, financial planning and analysis, the development of internal controls, and constructing budgets.
Prerequisite:
ACT510
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ACT 550 - Managerial Accounting
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ACT 573: Business Law and Ethics
3.00 Credits
Chatham University
This course provides students with a broad-based understanding of legal issues that affect modern businesses. The course covers the following substantive law areas: Choice of Entity, Corporate Governance, Raising Money, Securities Regulation, Bankruptcy, Contracts, Intellectual Property and Employment Law.
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ACT 573 - Business Law and Ethics
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ACT 580: Accounting Information Systems
3.00 Credits
Chatham University
This course examines critical business processes and IT audits through theories of Accounting Information Systems (AIS) and using auditing tools and enterprise systems. Case analyses and project assignments nurture professional competence in communicating objectives and procedures through systems documentation techniques, systems analysis and design methodologies, and information processing.
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ACT 580 - Accounting Information Systems
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ACT 620: Advanced Financial Accounting
3.00 Credits
Chatham University
This course introduces the student to many advanced financial accounting issues. Includes the application of GAAP rules for consolidation of inter-corporate acquisitions and investments in other entities, multi-national accounting issues involving foreign currency transactions and translation of foreign entity statements, accounting for partnerships, and segment and interim reporting requirements.
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ACT 620 - Advanced Financial Accounting
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ACT 625: Cost Analysis
3.00 Credits
Chatham University
Cost Analysis introduces students to the role cost considerations play in management decision making. Topics include the classification and allocation of costs, job order and process costing, standard costs, budgeting and planning, cost-volume-profit analysis, and using costs as performance measurements.
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ACT 625 - Cost Analysis
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ACT 630: Advanced Tax Accounting
3.00 Credits
Chatham University
This course is designed to introduce students to advanced strategies in taxation. The course's focus is upon how tax research is performed and the basic concepts underlying the strategic tax planning. Tax issues associated with new businesses, business operation, growth, expansion, termination, and liquidations and estate planning are examined.
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ACT 630 - Advanced Tax Accounting
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ACT 635: Forensic Accounting
2.00 Credits
Chatham University
This is an introductory course to the field of forensic accounting, or fraud investigation. The focus is upon the impact of fraud on auditing and financial reporting. Topics inculde how organizations can detect, prevent, and invesigate fraud, as well as propert procedures to follow to resolve allegations of fraud.
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ACT 635 - Forensic Accounting
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