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ACCY 301: Atg Measurement & Disclosure
4.00 Credits
University of Illinois at Urbana-Champaign
Introduction to measurement and reporting of organizational performance for strategic and operational purposes with a focus on a variety of financial and non-financial performance measures suitable for both internal and external decision-making. Projects, together with a series of practical workshops, facilitate self-discovery of knowledge and development of a variety of professional skills and attitudes. Prerequisite: ACCY 202 or equivalent and concurrent enrollment in ACCY 302 by students majoring in accountancy (recommended for non-accountancy majors); or consent of department.
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ACCY 302: Decision Making for Atg
4.00 Credits
University of Illinois at Urbana-Champaign
Decision making implications of information provided to organization managers and to external stakeholders such as investors, creditors, customers, and regulators. Concepts from economics, statistics, and psychology emphasize the use of quantitative techniques to comprehend uncertainty and risk. Projects, together with a series of practical workshops, facilitate self-discovery of knowledge and development of a variety of professional skills and attitudes. Prerequisite: ACCY 202 or equivalent; ECON 203 or equivalent or concurrent enrollment; and concurrent enrollment in ACCY 301 by students majoring in Accountancy (recommended for non-Accountancy majors); or consent of department.
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ACCY 303: Atg Institutions and Reg
4.00 Credits
University of Illinois at Urbana-Champaign
Regulation theory and practice as applied to accounting information. A general framework for regulation of accounting procedures is developed. This framework is applied to reporting, taxation, and regulated business activities. Projects facilitate self-discovery of knowledge and the development of professional attitudes and skills with emphasis on professional research. Prerequisite: ACCY 301 and ECON 302 and FIN 221; or consent of department.
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ACCY 304: Accounting Control Systems
4.00 Credits
University of Illinois at Urbana-Champaign
Broad perspective on accounting and control that considers attainment of all goals of an organization, including those concerned with financial objectives. Topics include the conceptual foundations of control and application of practical, analytical tools to the evaluation of an organization's control environment. Cases, class discussion and field research projects emphasize independent thinking, group processes, and communication. Prerequisite: ACCY 301 and ACCY 302 and BADM 310; or consent of department.
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ACCY 312: Principles of Taxation
4.00 Credits
University of Illinois at Urbana-Champaign
Introduction to the tax system faced by businesses operating in the United States with a focus on the impact that the tax system has on business decisions. Topics include the tax environment, tax provisions relevant to businesses and their owners, taxation of individuals and of corporations, and multi-jurisdictional issues. Projects facilitate self-discovery of knowledge and development of a variety of professional skills and attitudes. Prerequisite: ACCY 202 or equivalent.
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ACCY 321: Principles of Public Policy
3.00 Credits
University of Illinois at Urbana-Champaign
Same as BADM 303 and PS 321. See PS 321.
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ACCY 352: Database Design and Management
3.00 Credits
University of Illinois at Urbana-Champaign
Same as BADM 352. See BADM 352.
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ACCY 353: Info Sys Analysis and Design
3.00 Credits
University of Illinois at Urbana-Champaign
Same as BADM 353. See BADM 353.
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ACCY 398: Practical Problems in Atg
0.00 - 10.00 Credits
University of Illinois at Urbana-Champaign
Course covers the professional standards relating to corporate financial reporting, taxation, auditing and public sector reporting. Credit not granted toward UIUC degree requirements. Prerequisite: Concurrent registration in the University's CPA Review course.
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ACCY 405: Assurance and Attestation
4.00 Credits
University of Illinois at Urbana-Champaign
Conceptual introduction to diverse means by which assurers improve the quality of information used by third parties for contracting purposes, with emphases on the credibility- and relevance-enhancement properties of assurers' services. Topics include the economics of assurance and attestation, and concepts including independence, risk, evidence, and control. Projects facilitate self-discovery of knowledge and development of professional skills and attitudes. Prerequisite: ACCY 304 or consent of department.
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