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ACCT 3200: Business Law for Accountants
3.00 Credits
Webster University
A study of selected legal topics of importance to accountants and managers, with special emphasis on the technique of analyzing law problems and cases. Topics include legal responsibility, business organizations, con-tracts, debtor-creditor relations, and government regulation. Emphasis is given to the Uniform Commercial Code's provisions regarding sales, commercial paper, and transactions involving security interests. The course also covers employment law, personal property, bankruptcy, estates and trusts, and environmental regulation.
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ACCT 3800: Accounting Information Systems
3.00 Credits
Webster University
The student examines the development and use of accounting information systems (AIS) in business organizations and the related technologies that support those systems. This course will develop the framework for an AIS by integrating the nine content areas as defined by the American Accounting Association's Report of the AAA Committee on Contemporary Approaches to Teaching Accounting Information Systems. Additionally, the student's conceptual understanding of the AIS will be enhanced by several hands-on projects that will include using current database technology to build an accounting information system. Prerequisites: ACCT 3025 and ACCT 3040.
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ACCT 3800 - Accounting Information Systems
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ACCT 4090: Accounting for Not-for-Profit Organizations
3.00 Credits
Webster University
Accounting for government and not-for-profit organizations, including topics of fund accounting, budgetary planning and control, and analysis of various operations of these organizations. Prerequisites: ACCT 3025 and ACCT 3040.
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ACCT 4090 - Accounting for Not-for-Profit Organizations
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ACCT 4100: Advanced Financial Accounting I
3.00 Credits
Webster University
Advanced development of applications of financial accounting concepts. The main emphasis is in the accounting entities: consolidations, partnerships, branch and affiliated companies, governmental units, nonprofit organizations, estates, and trusts. Emphasizes accounting principles in relationship to installment sales, consignments, segments of business enterprises, interim reporting, S.E.C. reporting, and multinational companies. Prerequisite: ACCT 3040.
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ACCT 4100 - Advanced Financial Accounting I
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ACCT 4110: Advanced Financial Accounting II
3.00 Credits
Webster University
Focuses on the specific theories and problems related to consolidation of accounting entities. Prerequisite: ACCT 4100.
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ACCT 4110 - Advanced Financial Accounting II
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ACCT 4220: Financial Statement Analysis
3.00 Credits
Webster University
Financial report analysis, interpretation, and evaluation from the viewpoints of creditors, owners, and others concerned with business strengths and weaknesses and future outlooks of business organizations. Prerequisites: ACCT 3040 and FINC 3210.
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ACCT 4220 - Financial Statement Analysis
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ACCT 4600: Business Valuation
3.00 Credits
Webster University
This course introduces the student to the basic concepts and methodology used to value a closely held business. It will familiarize the student with the three valuation approaches--asset, market, and income--used by business valuation professionals. The course will focus on the standards issued by the major accreditation bodies. It will familiarize the student with valuation models used on real-world valuation projects. Prerequisites: ACCT 3040 and FINC 3210.
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ACCT 4600 - Business Valuation
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ACCT 4900: Auditing
3.00 Credits
Webster University
Presents concepts, standards, and procedures used by independent auditors in verifying business data in order to render an opinion and report on the financial statements of the entity being examined. Includes professional and ethical relationships, study and evaluation of internal controls, audit program applications, statistical sampling concepts, and applications. Prerequisite: ACCT 4100.
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ACCT 4900 - Auditing
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ACCT 4910: Auditing and Professional Responsibilities
3.00 Credits
Webster University
Continues to introduce the present concepts, standards, and procedures used by independent auditors in verifying business data in order to render an opinion and report on the financial statements of the entity being examined. Includes professional and ethical relationships, study and evaluation of internal controls, audit program applications, statistical sampling concepts, and applications. Prerequisite: ACCT 4900.
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ACCT 4910 - Auditing and Professional Responsibilities
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ACCT 4920: Cases in Auditing
3.00 Credits
Webster University
This course involves the study of the academic literature related to auditing issues and ethics issues. Current research findings and their application and impact on the field of auditing will be analyzed and critiqued. The student will also be required to solve auditing problems involving real-world cases from local and national CPA firms. Prerequisite: ACCT 4910.
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ACCT 4920 - Cases in Auditing
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