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Course Criteria
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3.00 Credits
A study of various cost systems, theories, and models of cost and revenue behavior. The course focuses on cost management, cost analysis, and both structured and unstructured decision making with cost information. Product costing and the interface with the financial reporting system will also be covered. Prerequisites: ACCT 22600; junior standing. 3 credits. (S,Y)
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3.00 Credits
Acquaints students with the functions, design, implementation, and documentation of information systems. The general topic of information systems, focusing on accounting applications (both financial and managerial), is covered. Extended coverage of transaction processing, internal controls, and computer security. Prerequisites: COMP 11000 or COMP 17100; ACCT 22600; junior standing. 3 credits. (IRR)
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1.00 Credits
This one-semester course for students in the accounting and finance concentrations covers essential topics related to balance sheet valuation and income measurement. Includes an overview of generally accepted accounting principles, financial statements, cash, accounts receivable, inventories, operating assets, current and long-term liabilities, stockholders' equity, cash flows, and revenue recognition. All is covered at a professional level, but in less detail and theoretical depth than in a two-semester course. Students intending to sit for professional accounting examinations are expected to take a second course, ACCT 34600 Financial Accounting Theory and Reporting, to provide the required additional background. Prerequisites: ACCT 22500; junior standing. 3 credits. (F,Y)
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1.00 Credits
This one-semester course for students in the accounting major and the accounting concentration is a continuation of ACCT 34500 Intermediate Financial Accounting. It covers complex topics related to balance sheet valuation and income measurement and includes both topical coverage and reporting considerations. Students are expected to deal with detailed pronouncements and the advanced concepts in Intermediate Financial Accounting, such as accounting for pensions, income taxes, earnings per share, and accounting changes. Reporting issues and requirements are also covered. Text and cases are used. Intended for those planning to pursue public accounting certification (CPA). Prerequisites: ACCT 34500; junior standing. 3 credits. (S,Y)
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3.00 Credits
Topics of current interest to faculty and students. Experimental courses are offered under this number and title. May be repeated for credit for different selected topics. Offered on demand only. Prerequisites: As appropriate to topics; junior standing. 1-3 credits. (IRR)
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0.00 Credits
Off-campus experience requiring a minimum of 35 hours of work in an organization, designed to give students practical work experience in their field of specialization. Students should contact the internship coordinator for registration information and application. (P/F only). 0 credit (IRR)
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3.00 Credits
In-depth analytical study of special problems in financial accounting. Continuous emphasis is placed on the relationship between theory and practice to reflect the latest professional pronouncements. Highly technical topics related to corporation, partnership, government, and not-for-profit organizations, including consolidation, branch and consignment, reorganization and liquidation, foreign transactions, and essentials of accounting for governmental and not-for-profit organizations. Prerequisites: ACCT 34600; junior standing. 3 credits. (S,Y)
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3.00 Credits
Theory of independent examinations of financial statements. Discussion of relationships with clients; working papers; audit procedures, including evaluations of internal control; accounting principles; preparation of reports; accountant's liability; and professional ethics. Prerequisites: ACCT 34600; junior standing. 3 credits. (S,Y)
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3.00 Credits
Introductory course in taxation covering structure of present tax law; bases for income tax computations; and concepts of gross income, adjusted gross income, deductions, exemptions, and credits. Emphasis is on tax questions and problems relating to individuals. A student may not receive credit for both this course and ACCT 31100. Prerequisites: ACCT 34500; junior standing. 3 credits. (F,Y)
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3.00 Credits
Advanced study of income tax provisions relating to individuals, corporations, and partnerships. Sophisticated tax provisions, such as corporate liquidations, capital charges, stock options, and pension plans. Solutions to complex tax problems through use of a tax service; practical experience in locating applicable code sections, regulations, IRS rulings, and court decisions; class presentations. Prerequisites: ACCT 49300; junior standing. 3 credits. (IRR)
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