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University Bulletin

Graduate Degree Programs

Accounting-Cl (ACCT)

ACCT 501 Financial Statement Analysis (3) Study of financial reporting, financial statement analysis, capital markets, asset pricing and impact of ethical, legal, regulatory and environmental concerns.
Effective: Spring 2002
Prerequisite: admission to M.B.A. or MS/IS Program  

ACCT 504 Auditing Theory and Practice (3) Auditing theory pertaining to the regulatory environment, risk assessment, internal controls, materiality, computerization, analytical procedures, sampling, fraud, ethics, and professional responsibilities.
Effective: Summer 2012
Prerequisite: ACCTG 403  

ACCT 510 Business Tax Planning Theory and Practice (3) Tax theory pertaining to corporations, partnerships and conduit entities, estates, trusts, ethics, and professional tax responsibilities.
Effective: Summer 2012
 

ACCT 532 Accounting Information and Decision Systems (3) The study of business processes, transactions cycles, and internal control structure with an emphassis on computerized accounting information systems.
Effective: Fall 2014 Future: Fall 2014
 

ACCT 540 Accounting for Managerial Decisions (2) Application of accounting to monitoring and improving the internal operation of an organization.
Effective: Fall 2005
Prerequisite: ACCT 501  

ACCT 545 Strategic Cost Management (3) Current managerial accounting topics such as activity-based costing, theory of constraints, performance measures and their use in organizations.
Effective: Spring 2002
Prerequisite: ACCT 540  

ACCT 550 Professional Responsibilities and Ethics in Accounting (3) The study of ethical systems and ethical decision making and their application in Accounting.
Effective: Fall 2014 Future: Fall 2014
 

ACCT 561 Financial Statement Analysis II (3) The exploration of conventional and advanced methods of analyzing financial statements, including earnings quality and financial distress assessment.
Effective: Summer 2004
Prerequisite: ACCT 501  

ACCT 571 Strategic Tax Planning (3) Study of strategic aspects of tax for planning business operations, growth, expansion, capital transactions, and transfer of wealth.
Effective: Summer 2004
Prerequisite: ACCT 501  

ACCT 572 Financial Reporting I (3) Accounting theory and practice for reporting consolidations, foreign currency transactions, and preparing financial statements for governmental and NGOs.
Effective: Summer 2012
Prerequisite: ACCTG 472  

ACCT 573 Financial Reporting II (3) Topics involving consolidated financial statements, special purpose entities, derivative financial instruments, and use of the Financial Accounting Research System (FARS).
Effective: Summer 2012
Prerequisite: ACCTG 572  

ACCT 574 Accounting and Management Control Systems (3) Study of theories, practices and issues associated with accounting and management control as reflected in relevant literature.
Effective: Summer 2004
Prerequisite: ACCT 501  

ACCT 590 Colloquium (1-3) Continuing seminars that consist of a series of individual lectures by faculty, students, or outside speakers.
Effective: Fall 2009
 

ACCT 596 Individual Studies (1-9) Creative projects, including research and design, that are supervised on an individual basis and which fall outside the scope of formal courses.
Effective: Spring 2002
 

ACCT 597 Special Topics (1-9) Formal courses given infrequently to explore, in depth, a comparatively narrow subject which may be topical or of special interest.
Effective: Spring 2002
 

Last Import from UCM: July 19, 2014 3:00 AM