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Course Criteria
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3.00 Credits
3 FS ACCT 321; either BADM 103 or MATH 105; either ACCT 326 or ACCT 427. A study of the purpose, standards, evidence, professional ethics, and legal liability attendant to the expression of an opinion as to the fairness of financial statement presentation.
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3.00 Credits
3 FS ACCT 326 or ACCT 427. Topics include consolidated financial statements, comparative accounting standards, international accounting principles and reporting requirements, and governmental and other not-for-profit accounting.
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3.00 Credits
3 FS ACCT 325. Continuation of ACCT 325 and additional financial accounting topics with a focus on their integration into an enterprise resource planning system (i.e., SAP).
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3.00 Credits
3 FS ACCT 201, ACCT 202. An introduction to the study of corporate partnership, individual, and fiduciary taxation in a multi-jurisdiction environment. Emphasis is on the recognition of major tax issues inherent in business and financial transactions using integrated case studies, and developing tax research and communication skills.
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1.00 - 3.00 Credits
1 FS Senior standing. This course is for special topics offered for 1.0-3.0 units. Typically the topic is offered on a one-time-only basis and may vary from term to term and be different for different sections. See the Class Schedule for the specific topic being offered. For advanced students who wish to investigate business problems in specialized areas. Application of research methods.
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3.00 Credits
3 FS Faculty permission. This 3-unit course consists of a comprehensive research study and paper dealing with business policy and strategy, and the integrative and international aspects of business operations, especially as they pertain to the fields of accounting, auditing, or systems. A final written report and a public presentation of findings are both requirements of this course. Business Honors Program students must receive at least a B in this course for Honors credit.
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3.00 Credits
3 FS ACCT 321. Extension of the concepts covered in ACCT 321. Detailed analysis of corporate and information technology governance, including the COSO and COBIT standards; requirements analysis, construction and advanced statistical analysis of large scale accounting data warehouses; investigation of accounting fraud and breaches of professional ethics and the methods used to prevent and detect fradulent activities.
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3.00 Credits
3 SP ACCT 321, ACCT 325. This course provides students with an in-depth view of the enterprisewide planning, control, and performance capabilities of SAP R/3. A comprehensive case study is created by student teams representing the value chain areas of procurement, production, and sales. The case study develops a comprehensive plan for sales, production, procurement, cost center activities, standard product costs, and product prices. Students then record actual results for a period and perform a comprehensive analysis of actual vs. planned results.
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3.00 Credits
3 INQ ACCT 437. A study of federal laws, regulations, etc., pertaining to estate and gift taxation and income taxation of partnerships, corporations, and fiduciaries. Practice in tax return preparation and problem-solving is provided.
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3.00 Credits
3 SP ACCT 421 or instructor permission. Using SAP, this course takes a hands-on approach to attest and assurances services of IT auditors. The course emphasizes the assessment of internal and computer controls in order to identify key risks within accounting cycles. Students gain knowledge of appropriate data processing methods as well as segregation of incompatible IT functions in the system. Within several accounting cycles, students test general, application, and security controls to identify key audit concerns and focus audit effort on "most important assertions." The assessment of application controls involves a review of input, processing, and output controls. Students assess factors that contribute to IT fraud, identify seeded fraud schemes, and respond to seeded fraud-related detected misstatements. Finally, students consider methods of information system maintenance and configuration for stronger controls.
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