Advanced Federal Tax Procedures (ACCOUNTG 572)
Concentration on the federal income taxation of corporations, partnerships, estates and trusts, gifts and estate taxes. Prerequisite: ACCOUNTG 371 and ACCOUNTG 321 or SCH-MGMT 521 or equivalents.
Business Applications of Computers (ACCOUNTG 311)
Examines information systems from the perspective of the documents, processes, and controls that are needed to satisfy information requirements for financial statements, as well as the needs of decision makers within the firm. Manual systems introduced and transferred to various computer-based options. Prerequisite: SCH-MGMT 210 or OIM 210. This 3 credit course is listed as ACCOUNTG 311.
Cost Accounting (ACCOUNTG 331)
Focus on the use of cost accounting information to help planning and control activities in a business enterprise. Topics include methods for determining the costs of products and services (includes job order, process, standard and activity based cost systems), for assessing product and project profitability, and for budgeting and monitoring costs and profits. Emphasis on usefulness and limitations of cost accounting information. Prerequisite: ACCOUNTG 222. This 3 credit course is listed as ACCOUNTG 331.
Federal Taxes (ACCOUNTG 371)
Federal income tax law; emphasis on individual returns. Topics include determination of income, exemptions, deductions, and credits. Problems and tax cases involving the use of tax forms. Prerequisite: ACCOUNTG 221. This 3 credit course is listed as ACCOUNTG 371.
Financial Reporting III (SCH-MGMT 523)
The third course in the financial accounting sequence, providing a conceptual framework for accounting for the combination of firms into a single economic entity. Topics include business combination consolidation problems, and accounting for international operations by examining translation of foreign currency financial statements and accounting for foreign currency transactions. Also examines fund and not-for-profit accounting. Prerequisite: SCH-MGMT 322 or equivalent. This course is listed as SCH-MGMT 523.
International Accounting (SCH-MGMT 582)
Examines issues associated with the globalization of business. Topics include international business and multinational strategy, major influences in developing accounting standards, comparative accounting practices, harmonization of international accounting standards, consolidated financial statements involving foreign subsidiaries, financial statement analysis involving foreign companies, and management, auditing, and tax issues in a global environment. Prerequisite: Accountg 321 or 521 and 322 or 522 or equivalent. This 3 credit course is listed as SCH-MGMT 582.
Systems (ACCOUNTG 312)
The systems analyst function: that interface between the users of the information system and the computer personnel. Systems theory and data base concepts; emphasis on the systems design, systems evaluation, anti-justification. Prerequisite: SCH-MGMT 210 or OIM 210. This 3 credit course is listed as ACCOUNTG 312.