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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
 

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
 

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
 

ACCT 597A Estate, Tax, Life and Legal Planning (3) This course focuses on the variety of taxes incurred by an individual including but not limited to estate, gift, income, sales and /or use as well as the associated legal aspects of the necessary documents needed for day-to-day living. By the end of this course, the student will learn how to conduct research involving taxes and legal cases/statutes or documents.
Effective: Spring 2016 Ending: Spring 2016
 

ACCT 890 Colloquium (1-3 per semester/maximum of 9) Continuing, professionally oriented seminars that consist of a series of individual lectures by faculty, students, or outside speakers.
Effective: Spring 2015
 

ACCT 896 Individual Studies (1-9) Creative projects with a professional orientation, including nonthesis research, that are supervised on an individual basis and which fall outside the scope of formal courses.
Effective: Spring 2015
 

ACCT 897 Special Topics (1-9 per semester/maximum of 9) Formal courses given on a topical or special interest subject with a professional orientation that may be offered infrequently.
Effective: Spring 2015
 

Last Import from UCM: February 6, 2016 3:00 AM