ACCOUNTING COURSE DESCRIPTIONS

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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