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 such as activity based costing, environmental accounting, total quality accounting,
and the utilization of
electronic technology and data bases, and others to address contemporary managerial issues and
problems. Case
studies and practice exercises are used to exam the theory, concepts, methods, and procedures
necessary for
managerial accounting to address contemporary business and organizational issues. Prerequisites:
ACC 369 or ACC
564.
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, understanding
and analysis of internal
control structure, assessment of control risk, legal liability of auditors, the evolving nature of the
auditing profession and
attestation services, and the role of the auditor in securities regulation. Case studies are utilized to
address the theory,
concepts, methods and procedures of contemporary auditing. Prerequisite: ACC 481.
ACC 582 PROBLEMS IN BUDGETARY AND INTERPRETATIVE ACCOUNTING.
This course is concerned with
managerial planning and control with emphasis on the techniques of budgeting for sales,
production, distribution,
administration, and financial expenditures. A study is made of analysis and interpretation of
financial statements.
Prerequisite: ACC 369 or ACC 564.
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