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 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 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: June 15, 2013 3:00 AM