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Course Criteria
	
	
		
	
		
			
			
		
			
			
			
			
					
						
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							1.00 Credits 
							
							
							
							
								 
								
									
									This course introduces students to tax and accounting research questions, the answers to which require the ability to research the issues raised in the authoritative tax and accounting professional literature. This course also introduces students to open-ended questions not subject to one single interpretation. Prerequisites: ACTG 3016, ACTG 3017, ACTG, 3018, GBUS 3500. 
									
									
								
							 
							
						 
						
							
						 
						
						
						
					 
				
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							2.00 Credits 
							
							
							
							
								 
								
									
									This course is designed for undergraduate accounting students in the Accounting Core. The course introduces students to careers in accounting, regulation of the accounting profession, management of the student's career, ethical considerations of CPAs, and legal liability of accountants. Prerequisites: ACTG 3036, ACTG 3037, ACTG 3038 and ACTG 3039. 
									
									
								
							 
							
						 
						
							
						 
						
						
						
					 
				
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							3.00 Credits 
							
							
							
							
								 
								
									
									This course uses a business simulation to introduce the student to the profit, planning and control cycle. Students work in teams and make decisions for the business. They then analyze the results of these decisions, and make decisions for the next period. This process is repeated for several periods. Prerequisites: ACTG 3036, ACTG 3037, ACTG 3038, and ACTG 3039. 
									
									
								
							 
							
						 
						
							
						 
						
						
						
					 
				
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							4.00 Credits 
							
							
							
							
								 
								
									
									This course is a continuation of ACTG 3018 and ACTG 3038 and completes the examination of the foundation and content of published financial statements. Specific topics include: stockholders' equity, investments in debt and equity securities, revenue recognition, income taxes, pensions, leases, statement of cash flows, accounting changes and errors, and interim reporting. Prerequisites: ACTG 3036, ACTG 3037, ACTG 3038, and ACTG 3039. 
									
									
								
							 
							
						 
						
							
						 
						
						
						
					 
				
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							4.00 Credits 
							
							
							
							
								 
								
									
									Provides business majors with the necessary understanding to read, interpret, and use published financial statements. Prerequisite: ACTG 2800. 
									
									
								
							 
							
						 
						
							
						 
						
						
						
					 
				
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							4.00 Credits 
							
							
							
							
								 
								
									
									Consolidated financial statements, accounting for leases, currency translation, and options and futures impacts, GAAP to restate financial statements for differences between companies. Impact of financial transactions and evaluating a firm's performance from a user's perspective. Prerequisite: ACTG 3220. 
									
									
								
							 
							
						 
						
							
						 
						
						
						
					 
				
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							2.00 Credits 
							
							
							
							
								 
								
									
									Consolidation procedures, issues in the preparation and presentation of consolidated information, and interpretation of consolidated financial statements. Prerequisite: ACTG 3282 or ACTG 3060. 
									
									
								
							 
							
						 
						
							
						 
						
						
						
					 
				
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							2.00 Credits 
							
							
							
							
								 
								
									
									Financial statement impact from doing business in a foreign currency, having foreign subsidiaries or operations, and certain hedging activities. Prerequisite: ACTG 3282 or ACTG 3060. 
									
									
								
							 
							
						 
						
							
						 
						
						
						
					 
				
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							4.00 Credits 
							
							
							
							
								 
								
									
									Research and presentation (oral and written) of cases in managerial accounting involving internal reporting, internal uses of financial data, and effects on and considerations of interpersonal and interorganizational relationships. Prerequisite: ACTG 2800 or BSBA 2100. 
									
									
								
							 
							
						 
						
							
						 
						
						
						
					 
				
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							4.00 Credits 
							
							
							
							
								 
								
									
									Topics related to budgeting and control including development of financial budgets, financial planning models, risk assessment and analysis of budget variances; theory and problems; cost control through use of flexible budgets for burden, standard cost procedures, differential costs. (Note: May not be taken by students in the accounting core.) Prerequisite: ACTG 2800 or BSBA 2100. 
									
									
								
							 
							
						 
						
							
						 
						
						
						
					 
				
					 
					
				
			
			
				
			 
		
		 
	 
	
	 
  
 
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