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ACC 3300: Accounting Information Systems
5.00 Credits
Metropolitan State University of Denver
3 (3 + 0) Prerequisite: MTH 1110 or 1310 or 1400; ACC 2020 and CIS 2010 This course is a study of principles and current issues relating to the design, implementation, control and regulation of accounting information systems. Tools and technologies related to accounting systems and the place of accounting systems within the modern enterprise provide a focus for the course, which includes an introduction to accounting-related information technology (IT) audit issues.
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ACC 3400: Cost Accounting
5.00 Credits
Metropolitan State University of Denver
3 (3 + 0) Prerequisite: MTH 1110 or 1310 or 1400; ACC 2020, and CIS 2010 This course includes coverage of cost behavior relationships, job order and process costing systems, overhead allocation methods, budgeting and budget variance analysis, cost-volume profit relationships, and cost prediction for supporting management decision-making in service, sales, and manufacturing organizations. Computer applications are an integral part of this course.
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ACC 3410: Advanced Cost Accounting
5.00 Credits
Metropolitan State University of Denver
3 (3 + 0) Prerequisite: ACC 3400, CIS 2300 This course applies cost accounting concepts and procedures to particular business decisions. Topics covered include cost allocation, short-run decisions, capital budgeting techniques, inventory management, organization performance evaluations, transfer pricing, and other current topics which support management decision-making.
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ACC 3510: Intermediate Accounting I
5.00 Credits
Metropolitan State University of Denver
3 (3 + 0) Prerequisite: MTH 1110 or 1310 or 1400; and ACC 2020 This is the first course in Intermediate Accounting. The Intermediate Accounting courses are designed to teach the concepts and procedures underlying the measurement and reporting of financial information.
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ACC 3520: Intermediate Accounting II
5.00 Credits
Metropolitan State University of Denver
3 (3 + 0) Prerequisite: A grade of "C" or better in ACC 3510This course is a continuation of ACC 3510 and covers an in-depth study of basic accounting principles with an emphasis on stockholders' equity and special problems.
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ACC 3750: International Accounting
5.00 Credits
Metropolitan State University of Denver
3 (3 + 0) Prerequisite: ACC 3510 or FIN 3100 This course is a study of the impact on financial reporting and managerial decision-making due to the similarities and differences in accounting standards throughout the world. This course examines the history and development of accounting standards and reviews current topics which affect the comparison of global financial reporting.
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ACC 4090: Tax Procedure and Research
5.00 Credits
Metropolitan State University of Denver
3 (3 + 0) Prerequisite: ACC 3090 This course is an in-depth study of procedures in effective tax research as applied to specific problems of taxpayers.
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ACC 4100: Tax Planning
5.00 Credits
Metropolitan State University of Denver
3 (3 + 0) Prerequisite: ACC 3100 A portion of this course is devoted to the federal estate and gift tax laws with emphasis placed upon the accountant's role in estate planning. The remainder is devoted to the various planning techniques that can often be utilized to reduce an individual's personal income taxes.
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ACC 4200: Auditing and Attestation
5.00 Credits
Metropolitan State University of Denver
3 (3 + 0) Prerequisite: ACC 3510 Corequisite: ACC 3520 This course is an introduction to contemporary theory and practice of auditing and attestation. The course will acquaint the students with auditing and attestation standards, professional ethics, internal control, objectives and procedures for audits and attestation, risk assessment, audit and attestation reports, legal liability, research methodology, and corporate governance. Concepts included are professionalism, independence, evidence, risk, control, and enhancement of reliability and relevance properties of attester's services.
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ACC 4300: Advanced Auditing
5.00 Credits
Metropolitan State University of Denver
3 (3 + 0) Prerequisite: ACC 4200 This course is a continuing study of the underlying theory of auditing, with a concentration on professionalism, auditing standards and procedures, the public accounting environment, and internal auditing. The course includes special emphasis on current developments in auditing.
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