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ACCY 501: Accounting Analysis I
4.00 Credits
University of Illinois at Urbana-Champaign
Uses of accounting information; collection, processing, and communication of accounting information; measurement of assets, liabilities, equities, and income; and accounting system design. Prerequisite: Enrollment in graduate degree program or consent of department.
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ACCY 501 - Accounting Analysis I
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ACCY 502: Accounting Analysis II
4.00 Credits
University of Illinois at Urbana-Champaign
In-depth study of accounting valuation processes, accounting income measurement, and special reporting problems of multiple-entity organizations. Prerequisite: ACCY 501 or equivalent; enrollment in graduate degree program or consent of department.
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ACCY 502 - Accounting Analysis II
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ACCY 503: Managerial Accounting
4.00 Credits
University of Illinois at Urbana-Champaign
Introduction to management accounting as part of the firm's information system, in terms of modern cost accounting and budgetary systems for planning and controlling business operations. Prerequisite: Credit or concurrent registration in ACCY 501 or equivalent; enrollment in graduate degree program or consent of department.
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ACCY 503 - Managerial Accounting
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ACCY 504: Auditing
4.00 Credits
University of Illinois at Urbana-Champaign
Introduction to conceptual and applied material in the field of auditing. Emphasizes the audit process, reporting, and professional responsibilities. Prerequisite: Credit or concurrent registration in ACCY 502, or equivalent; enrollment in graduate degree program or consent of department.
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ACCY 504 - Auditing
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ACCY 505: Federal Taxation
4.00 Credits
University of Illinois at Urbana-Champaign
Introduction to historical and conceptual as well as applied material in the accounting area of federal taxation; emphasizes the provisions of the tax law relevant to accounting measurement methods. Students may not receive credit for both ACCY 312 and ACCY 505. Prerequisite: ACCY 501; enrollment in graduate degree program or consent of department.
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ACCY 505 - Federal Taxation
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ACCY 510: Financial Reporting Standards
4.00 Credits
University of Illinois at Urbana-Champaign
Stakeholders' needs for reliable and relevant information about the performance of firms, as well as managers; economic self-interests, influence managers' selection of accounting policies and financial reporting methods. This course selectively surveys both academic research and professional standards to focus on the measurement, classification and disclosure of financial transactions. Cases, class discussion and research projects emphasize independent thinking, group processes, and communication. Prerequisite: ACCY 303, FIN 300 and enrollment in the BS/MS in Accountancy program or consent of department.
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ACCY 510 - Financial Reporting Standards
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ACCY 511: Risk Measurement/Reporting I
4.00 Credits
University of Illinois at Urbana-Champaign
Application of the concepts of risk and uncertainty to the financial management of organizations in achieving business objectives and strategies, with an emphasis on the role of accounting measurement and reporting in the management of such risks. Focuses on integrating knowledge acquired from behavioral, economic, finance, and accounting perspectives. Prerequisite: ACCY 510 and enrollment in graduate accounting degree program or consent of department.
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ACCY 511 - Risk Measurement/Reporting I
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ACCY 512: Risk Measurement/Reporting II
4.00 Credits
University of Illinois at Urbana-Champaign
Application of the concepts of risk and uncertainty to the operational management of organizations in achieving business objectives and strategies, with an emphasis on the role of accounting measurement and reporting in the management of such risks. Focuses on integrating knowledge acquired from behavioral, economic, organizational, and accounting perspectives. Prerequisite: Enrollment in graduate accounting degree program or consent of department.
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ACCY 512 - Risk Measurement/Reporting II
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ACCY 515: Auditing & Assurance Standards
4.00 Credits
University of Illinois at Urbana-Champaign
Role of professional and ethical standards in the conduct of auditing and assurance services and the role of auditing and assurance services in corporate governance. This course selectively surveys both academic and professional literature to focus on the conduct of auditing and assurance services. Cases, class discussion and research projects emphasize the importance of independent thinking, group processes, and communication for professional accounting practice. Prerequisite: ACCY 405 and enrollment in the BS/MS in Accountancy program or consent of department.
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ACCY 515 - Auditing & Assurance Standards
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ACCY 517: Financial Statement Analysis
4.00 Credits
University of Illinois at Urbana-Champaign
Examines tools and techniques of financial statement analysis from the perspective of investors and creditors; emphasizes theoretical and empirical properties of financial ratios. Prerequisite: ACCY 501, FIN 520, BADM 572; or equivalent; and enrollment in graduate degree program or consent of department.
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ACCY 517 - Financial Statement Analysis
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