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Course Criteria
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3.00 Credits
Consideration of the basic theory and practice applicable to the determination of the taxable income of individuals. The course will cover the individual income tax formula including the determination of income, the role of deductions and credits, and simple and complex property transactions. Offered fall and winter semesters. Prerequisites: ACC 212 and admission to Seidman College of Business, or by permit.
Prerequisite:
Prerequisites: ACC 212 and admission to Seidman College of Business, or by permit.
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3.00 Credits
Introduction to tax characteristics of various type of business entities including C and S corporations, partnerships, and limited liability companies. Topics covered include the tax consequences of entity formation, distributions, operations, and liquidations. The course will also cover federal estate and gift taxation. Offered fall and winter semesters. Prerequisites: ACC 212, admission to Seidman College of Business or by permit. ACC 317 recommended.
Prerequisite:
Prerequisites: ACC 212, admission to Seidman College of Business or by permit. ACC 317 recommended.
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3.00 Credits
The course examines the use of cost management techniques and tools to enable better managerial decision making. The course topics include: cost concepts and cost behavior, product and activity-based costing, absorption and variable costing, cost of capacity utilization, transfer pricing, relevant costs for decision-making and strategic analysis of income. Offered fall and winter semesters. Prerequisites: ACC 213 and admission to Seidman College of Business, or by permit.
Prerequisite:
Prerequisites: ACC 213 and admission to Seidman College of Business, or by permit.
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3.00 Credits
Survey of the major differences between accounting systems around the world and the business practices and environments within which these systems developed and function today. Basic study of the accounting issues affecting multinational companies, including consolidations, price changes, and inflation, foreign currency transactions and translation, transfer pricing, and international taxation. May be offered any semester. Prerequisites: ACC 212 and admission to Seidman College of Business, or by permit.
Prerequisite:
Prerequisites: ACC 212 and admission to Seidman College of Business, or by permit.
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3.00 Credits
A discussion of ethical literature relating to business problems. Emphasis will be placed on the practical introduction to normative and behavioral ethics. Students will apply ethical reasoning in the legal and professional environment that accountants work in and evaluate others' decisions in that environment. Offered fall and winter semesters. Prerequisite: Admission to Seidman College of Business or by permit.
Prerequisite:
Prerequisite: Admission to Seidman College of Business or by permit.
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3.00 Credits
Accounting systems must faithfully represent the economic reality of enterprises for which they account. Students will build models of enterprise economic realities, evaluate internal controls, and use software to implement those models to capture, store, retrieve, and report accounting data as well as to analyze and visualize accounting information. Offered fall and winter semesters. Prerequisites: MGT 268 and either ACC 240 with a B- or better, or both ACC 212 and ACC 213 with honors designations with a B- or better.
Prerequisite:
Prerequisites: MGT 268 and either ACC 240 with a B- or better, or both ACC 212 and ACC 213 with honors designations with a B- or better.
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1.00 - 9.00 Credits
To be arranged with a full-time faculty member with the approval of the department chairperson. A maximum of three hours of credit may be applied to the degree requirements. Offered as demand warrants. Prerequisite: Admission to Seidman College of Business, or by permit.
Prerequisite:
Prerequisite: Admission to Seidman College of Business, or by permit.
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3.00 Credits
Introduction to accounting and auditing concepts related to state and local governmental and not-for-profit entities. Course will focus on financial reporting and transaction analysis related to these entities. Course emphasizes accountability in governmental and not-for-profit accounting and financial reporting regulations that guides financial reporting and transaction analysis. Cross-listed with ACC 508. Offered fall semester. Prerequisites: ACC 310 and admission to Seidman College of Business, or by permit.
Prerequisite:
Prerequisites: ACC 310 and admission to Seidman College of Business, or by permit.
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3.00 Credits
This course covers the specialized area of internal auditing. The topics include the internal audit professional standards and other authoritative practice guidance, risk assessment and mitigation, internal control processes, governance, ethics, and operational, compliance, financial and information systems auditing. Auditing with generalized audit software such as ACL is also covered. Cross-listed with ACC 513. Offered fall semester. Prerequisites: Senior standing, ACC 212 or equivalent, and admission to Seidman College of Business.
Prerequisite:
Prerequisites: Senior standing, ACC 212 or equivalent, and admission to Seidman College of Business.
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3.00 Credits
Introduction to various principles, theories and concepts relating to financial statement audits. Topics include an overview of the profession, planning, risks, fraud, internal controls, substantive procedures, sampling, completion, reporting, and opinions. Course emphasizes the assertion level risks for various accounts and gathering/evaluating evidence to support audit opinions. Cross-listed with ACC 514. Offered fall semester. Prerequisites: ACC 310 and admission to Seidman College of Business, or by permit. ACC 340 strongly recommended.
Prerequisite:
Prerequisites: ACC 310 and admission to Seidman College of Business, or by permit. ACC 340 strongly recommended.
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