Good reports show initiative and effort on the part of the preparers.
In addition to the courses below, the department may offer the following Special Topics courses: Special Topics in Accountancy.
May be repeated with change in topic. Permission of Faculty Director. ACCT - Adv Financial Reporting 3 Business combinations and consolidated financial statements, accounting for foreign currency transactions, translation of foreign subsidiary financial statements, and partnership accounting.
Auditing of computer-based accounting systems; emphasis on audit software and computer auditing techniques used to evaluate accounting system controls and test accounting data integrity; nature and use of expert systems in accounting with emphasis on their use as an audit tool.
ACCT or permission of instructor. Accelerated and in-depth introduction to the conceptual foundations of accounting as a dynamic information system for measuring and communicating economic and financial data for planning and control purposes.
Primarily for non-business students but is acceptable to remove accounting prerequisites for the MBA and MS programs.
Financial reporting from a decision-maker's perspective, managerial use of accounting information; includes case studies and research projects.
Not open to students who have received credit for ACCT or a similar course. ACCT or equivalent.
ACCT - Strategic Accounting 3 Theoretical aspects of financial reporting focusing on the quality of accounting reports and contemporary accounting controversies; case studies and research projects. ACCT ACCT - Financial Statement Analysis 3 Examining financial statements in the context of identifying the financial information available to analysts as well as techniques useful in transforming this basic information into forms more useful for analysis.
ACCT - Global Acct Policies 3 Accelerated and in-depth introduction to conceptual foundations of financial and managerial accounting; selected tax topics.
Restricted to students enrolled in IMBA concentration. ACCT - Internal Auditing 3 Authoritative internal audit standards, ethics of internal auditors, techniques of efficiency and effectiveness audits. ACCT - Adv Cost Accounting 3 Budgets, determination of standards, variances and their functions, cost reports, profit projecting, direct costing, gross profit and breakeven analysis, cost-profit volume analysis, capital expenditure control, comparative cost analysis.
ACCT - Controllership 3 Controllership function; evolution of management accounting; conceptual framework of management accounting compared and contrasted with financial accounting; functional tools used by controllers; emphasis on research, and written and oral communication skills in context of management accounting.
The course also covers contract law, cyber law, copyrights and patents, ethics and social entrepreneurship. ACCT or permission of the instructor.
ACCT - Estate And Gift Tax 3 Transfer taxes gift tax, estate tax, generation-skipping transfer taxes; all taxes on transfer of property accumulated after imposition of income tax ; federal gift and death taxes with emphasis on tax planning.
ACCT - Problems In Acct Directed independent reading and research projects in an area selected by the student with the approval of the supervising faculty member and Faculty Director. Proposed plan of study must be approved prior to enrollment.prepare company's financial statement.
Their role is one of checking or verifying. Audit committee is a mechanism in focusing the company on issues which are relevant to verifying and safeguarding the integrity of the company's financial reporting. It enhances communication between internal audit, external audit and the company's board.
A detailed study of financial accounting topics including liabilities (bonds, pensions, deferred taxes, leases), stockholder's equity, earnings per share, accounting changes and errors, and the statement of .
A study9 on the role of environmental, social and governance (ESG) factors in fundamental equity analysis concluded that ESG issues may present new risks and opportunities but they are assessed through standard models of business performance and valuation.
recommending standards for Management's Discussion and Analysis (MD&A) to be included in general purpose federal financial reports Financial reports have two key roles. One is Both roles can be enhanced by insights and interpretations from an entity's management.
4. The managers of an entity have detailed knowledge of the transactions. ENGL , and MATH or higher. Introduces the fundamental principles, techniques, and tools of financial accounting. The development and use of the basic financial statements pertaining to corporations both service and retail. ACCT Managerial Accounting TransferIN 3 Credits Prerequisites: ACCT ENHANCING AUDIT QUALITY A 6-POINT PLAN TO IMPROVE AUDITS The U.S.
CPA profession’s answer to quality financial statement audits of private companies, employee benefit plans and governmental entities.