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Course Criteria
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3.00 Credits
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 516. Offered winter semester. Prerequisites: ACC 413/513 or ACC 414/514, and admission to Seidman College of Business, or by permit.
Prerequisite:
Prerequisites: ACC 413/513 or ACC 414/514, and admission to Seidman College of Business, or by permit.
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1.00 - 3.00 Credits
Readings, lectures, and/or discussions in specific topics not normally covered by other courses in the program. 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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1.00 - 6.00 Credits
This course will be used to grant accounting credit to students who complete internships in the accounting field. Prerequisites: Junior standing, minimum 2.5 GPA, and admission to Seidman College of Business, or by permit. Graded credit/no-credit.
Prerequisite:
Prerequisites: Junior standing, minimum 2.5 GPA, and admission to Seidman College of Business, or by permit. Graded credit/no-credit.
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1.00 - 3.00 Credits
Students propose an independent study culminating in a written and oral report. The proposal must include learning outcomes and a reading list. Proposals involving primary research should include a detailed description of objectives and methodology. Students must find an interested faculty member to help them prepare the proposal and to supervise the independent research. Offered every semester. 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 408. Offered fall semester. Prerequisite: ACC 310 and admitted to Seidman College of Business, or by permit.
Prerequisite:
Prerequisite: ACC 310 and admitted to Seidman College of Business, or by permit.
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3.00 Credits
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. Offered fall and winter semesters.
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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 413. Offered fall semester.
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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 414. Offered fall semester.
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3.00 Credits
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. Offered winter semester. Prerequisites: ACC 513 or ACC 514.
Prerequisite:
Prerequisites: ACC 513 or ACC 514.
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1.00 - 3.00 Credits
Readings, lectures, and/or discussions in specific topics not normally covered by other courses in the program.
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