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ACC 508: Governmental and Not-for-Profit Accounting
3.00 Credits
Grand Valley State University
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 guide financial reporting and transaction analysis. Cross-listed with ACC 408.
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ACC 508 - Governmental and Not-for-Profit Accounting
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ACC 511: Financial and Managerial Accounting Concepts
3.00 Credits
Grand Valley State University
An introduction to financial and managerial accounting. Financial accounting includes an examination of accounting concepts and understanding and interpreting financial statements. Managerial accounting includes examining the use of accounting information for planning, control, and decision-making in today's fast-changing business environment. No prior knowledge of accounting is required or assumed. Equivalent to ACC 212 and ACC 213.
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ACC 511 - Financial and Managerial Accounting Concepts
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ACC 513: Internal Auditing
3.00 Credits
Grand Valley State University
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 413.
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ACC 513 - Internal Auditing
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ACC 514: External Auditing
3.00 Credits
Grand Valley State University
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 414.
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ACC 514 - External Auditing
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ACC 516: Information Systems Auditing
3.00 Credits
Grand Valley State University
This course covers the theory and practical application of information systems audit and control. Topics include authoritative information technology control frameworks, computer security, continuous auditing, and audit approaches to new and emerging technologies such as electronic commerce, the Internet, client/server networking, and enterprise systems. Cross-listed with ACC 416. Prerequisite: ACC 513 or ACC 514.
Prerequisite:
Prerequisite: ACC 513 or ACC 514.
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ACC 516 - Information Systems Auditing
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ACC 580: Special Topics in Accounting
1.00 - 3.00 Credits
Grand Valley State University
Readings, lectures, and/or discussions in specific topics not normally covered by other courses in the program.
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ACC 580 - Special Topics in Accounting
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ACC 603: Accounting and Auditing Research
3.00 Credits
Grand Valley State University
This course focuses on research using codified U.S. and international accounting and auditing standards as well as databases used by accounting professionals. Cases and exercises unite research techniques and technical accounting issues. Communication and critical thinking skills are developed through written assignments and oral presentations. Prerequisite: ACC 311 or equivalent.
Prerequisite:
Prerequisite: ACC 311 or equivalent.
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ACC 603 - Accounting and Auditing Research
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ACC 607: Ethics for Accountants
3.00 Credits
Grand Valley State University
This course covers stakeholder's ethical expectations of accountants, directors and officers, principles of corporate governance, philosophic and practical approaches to making ethical decisions, and an introduction to accountants' regulatory requirements and codes of conduct. Prerequisite: Admission to a Seidman College of Business graduate program.
Prerequisite:
Prerequisite: Admission to a Seidman College of Business graduate program.
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ACC 607 - Ethics for Accountants
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ACC 608: Forensic Accounting
3.00 Credits
Grand Valley State University
This course surveys concepts of forensic accounting and analyzes practical application in the conduct of day-to-day financial investigations. Course topics include detecting and fighting fraud in financial statements, the corporation, and other entities. There is a detailed examination of investigative auditing techniques, computers, criminology, and the relevant legal environment. Prerequisite: ACC 310 or equivalent.
Prerequisite:
Prerequisite: ACC 310 or equivalent.
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ACC 608 - Forensic Accounting
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ACC 611: Contemporary Managerial Accounting
3.00 Credits
Grand Valley State University
Examines the use of information for cost management, decision-making, and performance evaluation and measurement. Topics include activity-based management, cost of unused resources, relevant costs for decision-making, productivity measurement, transfer pricing, theory of constraints, balanced scorecards, total quality management, and just-in-time. Prerequisite: Completion of M.B.A. or M.S.A. background equivalents.
Prerequisite:
Prerequisite: Completion of M.B.A. or M.S.A. background equivalents.
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ACC 611 - Contemporary Managerial Accounting
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