Course Name |
Long Title |
Min Credits |
Description |
Requisites |
|
|
|
An examination of the role and attitude of the cost manager and the skills necessary to gather information for the analysis of business |
|
ACC-305 |
Cost Accounting |
3 |
situations . The goal of decision-making is stressed . The course |
Take ACC-205 . ( Required , Previous ). |
|
|
|
contains analysis of costs including job , process and standard costing as well as the study of processes and efficiencies . |
|
ACC-315 |
Personal Taxes |
3 |
An intensified course involving taxation of individuals ; tax policy , tax research , tax history , technical tax provisions , and tax planning including tax practice suggestions . |
Take ACC-106 ; Minimum grade C .
( Required , Previous ).
|
ACC-316 Investment and Business Taxation 3
A course designed to examine federal taxation of property transactions and the taxation of various forms of business organizations such as corporations , partnerships and S corporations .
Take ACC-315 ; Minimum grade C . ( Required , Previous ).
ACC-317 |
Accounting Information Systems |
3 |
ACC-405 |
Advanced Accounting |
3 |
ACC-406 |
Auditing |
3 |
ACC-408 |
Advanced Accounting II |
3 |
ACC-437 |
Special Topics |
3 |
Principals involved in establishing an accounting information system included are source documents , internal control , and the interfaces needed for managerial control of the business . The integration of Take ACC-106 . ( Required , Previous ). managerial accounting , information needs with the design and implementation of systems is studied . This course includes aseries of discrete topics not previously included in other courses plus topics considered in greater depth here than in previous courses . Included are GAAP accounting , business
Take ACC-206 . ( Required , Previous ). combinations , government accounting , foreign currency translation and derivatives . A study and critical appraisal of current auditing standards related to the examination of financial statements by an independent auditor for both public and privately owned businesses . The course also applies many of the same auditing techniques to discover fraud , through the use of case studies , exploring the moral and ethical problems and issues of the accountant in auditing and detecting fraud .
This course will pursue further complex accounting issues not covered in previous courses . Topics will include : GAAP and IFRS handling of international currency transactions , fiduciary accounting , including Take ACC-405 . ( Required , Previous ). both bankruptcy and estates and trusts , and accounting for non-profit organizations . This course provides opportunity to research a current accounting issue under GAAP or IFRS , comparing and contrasting the handling and application of the account theory and practice .