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ACCT 801: Strategic Management Accounting
3.00 Credits
Governors State University
Offers an in-depth exposure to the management control process, including organizing and evaluating data for decision-making under conditions of uncertainty. Prerequisites: ACCT601 or its equivalent.
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ACCT 801 - Strategic Management Accounting
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ACCT 812: Advanced Financial Accounting Topics
3.00 Credits
Governors State University
The study of corporate combinations and the special application of measurement and principles related to consolidations, conglomerates, pooling of interests, and international operations. Prerequisites: ACCT353 or equivalent. Students who have taken ACCT410 or equivalent may not use this course towards graduation requirements.
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ACCT 812 - Advanced Financial Accounting Topics
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ACCT 813: Seminar in Financial Accounting Theory and Practice
3.00 Credits
Governors State University
Contemporary financial accounting issues, including liabilities, pensions, tax allocation, leases, price level reporting, investments, and capital transactions. Prerequisite: ACCT353 or equivalent.
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ACCT 813 - Seminar in Financial Accounting Theory and Practice
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ACCT 815: Financial Statement Analysis
3.00 Credits
Governors State University
Focuses on the use of published financial statements in evaluating business entities. Emphasis is on the evaluation and interpretation of economic events and financial information for purposes such as making investment and credit decisions, evaluating the entities' short and long term debt paying potential and predicting the entities' potential for generating cash and income in the future. Computer-based; analytical tools will be used throughout the course. Prerequisite: ACCT301 or equivalent.
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ACCT 815 - Financial Statement Analysis
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ACCT 827: Advanced Tax Research
3.00 Credits
Governors State University
Focuses on applied research in federal taxation. Emphasizes computerized tax research using a state of the art online tax research database to locate primary and secondary source materials. Analyzes primary source materials including the Internal Revenue Code, Treasury Regulations Revenue Rulings, and Supreme Court decisions. Final course for master level specialization in taxation. Prerequisites: Graduate standing and ACCT726.
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ACCT 827 - Advanced Tax Research
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ACCT 831: Seminar in Managerial Accounting Theory and Applications
3.00 Credits
Governors State University
Formal models of management accounting issues; concepts of information; cost assessment; models of incentive contracting; integration of behavioral science; and management accounting. Contemporary topics in management accounting research. Includes agency theory and analytical managerial models. Prerequisite: Admission to master of science in Accounting program or ACCT801.
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ACCT 841: Advanced Auditing
3.00 Credits
Governors State University
In-depth study of professional standards and regulatory agencies; audit planning; evidence gathering and evaluation. Prerequisite: ACCT440 or equivalent. Students who have taken ACCT410 or equivalent may not use this course towards graduation requirements. accounting
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ACCT 841 - Advanced Auditing
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ACCT 842: Seminar in Auditing Standards and Applications
3.00 Credits
Governors State University
Role in society; professional auditing organizations; regulatory structure; performance standards and reviews; information and control systems evaluation; acquisition of evidence; materiality and risk judgments; nature of reporting obligation. Prerequisite: ACCT440 or equivalent.
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ACCT 842 - Seminar in Auditing Standards and Applications
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ACCT 843: Seminar in Information Technology Auditing
3.00 Credits
Governors State University
An in-depth analysis of internal auditing problems and EDP auditing applications. Prerequisite: ACCT440 or equivalent.
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ACCT 843 - Seminar in Information Technology Auditing
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ACCT 851: Accounting Information Technology and Systems
3.00 Credits
Governors State University
An in-depth analysis of concepts and principles of designing computer systems to perform accounting functions; applications of microcomputer accounting software packages. Prerequisite: ACCT452, equivalent, or ACCT801.
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ACCT 851 - Accounting Information Technology and Systems
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