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Course Criteria
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3.00 Credits
Principles, practices, and procedures employed in examination of fi nancial statements. Professional ethics, auditors' legal responsibility, generally accepted auditing standards, audit procedures, and reports on fi nancial statements. Prereq: Acct 305. (3 Credits)
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3.00 Credits
International standards for accounting, fi nancial statement presentation, and auditing. Accounting for importers, exporters, and multinational corporations. Foreign exchange rates and markets, controlled economy accounting, social responsibility reporting, political bribery, political risk, infl ation accounting, and international taxation. Prereq: Acct 304. (3 Credits)
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3.00 Credits
Taxation of corporations, partnerships, and fi duciaries. Tax accounting, tax-free corporate reorganizations and exchanges, and installments sales tax accounting. Practice in preparation of various types of tax returns, tax law reference problems, tax regulations, and commercial tax reference services. Prereq: Acct 307. (3 Credits)
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1.00 - 3.00 Credits
Students work under direction of an accounting faculty member on projects selected by student and approved by supervising faculty member, department chair, and college dean. (1-3 Credits)
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3.00 Credits
Second course in statistics; comparison of normal means, simple and multiple regression, correlation, contingency tables and Chi-square test, analysis of variance, and nonparametric methods. Prereq: Math 217 or 348 or Econ 234 or Psyc 200. (3 Credits)
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3.00 Credits
Mathematics of interest, accumulated value, and present value; annuities certain; amortization schedules and sinking funds; bonds and related securities; depreciation. Prereq: Math 232. (3 Credits)
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3.00 Credits
Vector spaces; linear transformations and matrices; inner products and orthogonality; eigenvalues; eigenvectors; and diagonalization. Prereq: Math 231,245, or 290. (3 Credits)
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3.00 Credits
Models of optimization with linear constraints and objectives; simplex method and related algorithms; duality and sensitivity; transportation and assignment problems, games, and network fl ows. Computer use course. Prereq: Acsc 300. (3 Credits)
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3.00 Credits
Solution of equations by iteration; interpolation; numerical differentiation and integration; numerical solutions to linear systems. Computer use course. Prereq: Math 232 and Acsc 300. (3 Credits)
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3.00 Credits
Stochastic methods in operations research. Queuing theory; Markov processes; decision analysis; simulation; stochastic dynamic programming. Computer use course. Prereq: Math 231 and Math 217 or Math 347 or Acsc 347. (3 Credits)
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