Continuation of ACCT 5110. Provides an in-depth study of accounting for the equities of a firm's investors and creditors. Covers special problem areas in financial accounting including accounting for leases, …
Addresses analysis of cost behavior and volume profit relationships, responsibility accounting and reporting flexible budgets, and the use of standard costs to guide and control performance. Prerequisite: ACCT 3020 or …
Explores how accounting information systems are designed and implemented to meet organizational accounting and decision-making needs. Analyze how capabilities and limitations inherent to current technology may shape organizational operations and …
Examines auditing methodology through a study of auditing standards. Includes the nature of evidence, program planning, work papers, internal control evaluation, types of audit tests, and audit reports. Prerequisite: ACCT …
Builds on the concepts and practice examples from introductory auditing to provide students with an in-depth understanding of professional standards, the audit process, advanced audit techniques, and the auditor's role …
Studies accounting and financial reporting for partnerships, business enterprise segments, home office/branch office, foreign transactions and translation, business combinations, and other intercorporate investments and consolidated statements. Prerequisite: ACCT 5120
Financial accounting for governmental and non-profit organizations. Studies the theory and techniques of accounting and reporting for various funds and groups of accounts. Prerequisite: ACCT 5120 or ACCT 3120
Focuses on the principles and methodology of fraud detection and deterrence. Examines how and why occupational fraud is committed, how fraudulent conduct can be deterred, and how allegations of fraud …
Analyzes the federal income tax law and its application to individuals. Creates a study of problems covering personal and business tax situations. Assigns several cases for which the student prepares …
Analyzes the federal income tax law and its application to corporations, shareholders, partnerships, partners, estates, and gift transactions. Prerequisite: ACCT 5120.