ACCOUNTING COURSE DESCRIPTIONS
*ACC 530 ANALYSIS
OF ACCOUNTING INFORMATION. An introduction to the accounting
principles, concepts, procedures and techniques underlying
financial and managerial accounting and reporting. Emphasis
on business and economic information generated in the accounting
process and a study of their behavior for planning and control
decisions. This course does not apply to the 36-hour graduate
credit hour requirement of the MBA degree program or the MS
in Finance degree.
ACC 564 ACCOUNTING
FOR MANAGEMENT. A study of managerial accounting concepts,
analyses, and applications. The course is designed for non-Accounting
majors.
ACC 569 MANAGERIAL
ACCOUNTING APPLICATIONS. Study and examination of managerial
accounting applications that address contemporary managerial
issues and problems. Topics include activity based costing,
target costing, quality costs, environmental costing, capacity
costing, theory of constraints, costing for lean production,
and other areas. Cases and exercises are used to emphasize
the development and use of management accounting information
for decision making and the role of the management accountant
as part of the management decision making team. Prerequisites:
ACC 435.
ACC 575 READINGS
IN ACCOUNTING. Directed study in special topics in accounting.
Prerequisite: Approval of Department Chair and Graduate Coordinator.
ACC 580 SEMINAR
IN ACCOUNTING. Financial accounting theory; current pronouncements
on theory; and application of principles to practical problems
are studied. Emphasis is given to contemporary accounting
literature related to current financial reporting problems.
Prerequisite: ACC 366.
ACC 581 ADVANCED
AUDITING THEORY AND PRACTICE. Study of the theoretical
and application issues of contemporary auditing. Topics include
auditing in the computerized environment, internal control,
control risk, legal liability of auditors, audit failure,
audit risk, auditor responsibility for detection of fraud,
and the evolving nature of the auditing profession. Case studies
and exercises are used to address these and other topics of
importance in contemporary auditing. Prerequisite: ACC
481.
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