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ACCT 201
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Introduction to Financial Accounting
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3.0
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FS
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A study of financial reports, their construction and use. Procedures are introduced to the extent necessary to illustrate basic concepts. Designed to meet the needs of prospective accounting majors, students of business administration, and students seeking a general education. 3 hours discussion.
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ACCT 202
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Introduction to Managerial Accounting
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3.0
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FS
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Prerequisites: ACCT 201 (or ABUS 261 for ABUS majors only).
The application of appropriate techniques and concepts in processing historical and projected economic data to assist managerial planning, controlling, and decision-making. Selected topics include cost concepts, product costing, cost behavior, budgeting, standard cost analysis, relevant cost analysis, and contribution margin. 3 hours discussion.
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ACCT 298
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Special Topics
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1.0
-3.0
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FS
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Prerequisites: Department permission.
This course is for special topics offered for 1.0-3.0 units. Typically the topic is offered on a one-time-only basis and may vary from term to term and be different for different sections. See the Class Schedule for the specific topic being offered. 3 hours lecture.
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ACCT 320
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Cost Accounting
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3.0
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FS
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Prerequisites: ACCT 202; BADM 103 or MATH 105 or MATH 108.
Cost concepts, determination, control, and analysis. The emphasis is on communicating cost data for decision-making. Topics include cost behavior and estimation, direct costing, capital budgeting, inventory control, and the new manufacturing environment. 3 hours discussion.
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ACCT 321
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Accounting Information Systems and Control
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3.0
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FS
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Prerequisites: ACCT 202 (may be taken concurrently).
Analysis and evaluation of existing manual and computer-based accounting systems. Application of systems analysis and design techniques to case studies and actual organizational systems. Design of input edits and audit trial outputs as integral system components. 3 hours lecture.
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ACCT 325
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Intermediate Accounting I
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3.0
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FS
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Prerequisites: ACCT 202 and concurrent enrollment in, or prior completion of, ACCT 321.
Accounting theory and practice applicable to income determination and valuation of assets, liabilities, and owner's equity. Preparation of external financial reports. 3 hours discussion.
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ACCT 326
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Intermediate Accounting II
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3.0
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FS
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Prerequisites: ACCT 325.
Continuation of ACCT 325, including special problems of income determination, asset valuation, and financial reporting. 3 hours discussion.
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ACCT 351
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Simulation Laboratory Accounting
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1.0
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FS
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Prerequisites: Faculty permission.
Laboratory experience with management simulation programs. The student interacts with a simulated business environment via computer facilities or other laboratory situations. 2 hours activity. You may take this course more than once for a maximum of 6.0 units. Credit/no credit grading.
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ACCT 359
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Directed Mentorship
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3.0
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FS
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Prerequisites: ACCT 320, ACCT 325.
This course assists introductory financial and managerial accounting students to master the material. It reinforces basic accounting knowledge and improves communication skills while providing a valuable service to other students. 1 hour discussion, 4 hours activity.
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ACCT 363
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International Accounting
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3.0
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INQ
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Accounting concepts, standards, and procedures for the international business environment. Accounting information systems under different legal, cultural, social, political, and economic conditions. International and national accounting pronouncements affecting international business will be emphasized. 3 hours lecture.
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ACCT 365
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Not-for-Profit Accounting
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3.0
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INQ
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Prerequisites: ACCT 202.
Concepts, principles, and problems of fund accounting for government and non-profit organizations. The design of accounting systems for hospitals, educational institutions, and community organizations. Emphasis is on the role of accounting in making decisions in government and non-profit organizations. 3 hours lecture.
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ACCT 389
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Intern/Cooperative Education
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1.0
-3.0
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FS
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Prerequisites: Senior standing, faculty permission.
This course is an internship offered for 1.0-3.0 units. You must register directly with a supervising faculty member. For students who wish to gain practical work experience with participating firms/organizations. This course enables a student to study policy, control, and decision-making in a specialized work environment. See advisor for student's performance requirements, assignments, and methods of evaluation prior to undertaking the internship. 9 hours supervision. You may take this course more than once for a maximum of 15.0 units. Credit/no credit grading.
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ACCT 398
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Special Topics
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1.0
-3.0
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FS
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Prerequisites: Department permission.
This course is for special topics offered for 1.0-3.0 units. Typically the topic is offered on a one-time-only basis and may vary from term to term and be different for different sections. See the Class Schedule for the specific topic being offered. 1 hour lecture.
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ACCT 399
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Special Problems
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1.0
-3.0
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FS
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This course is an independent study of special problems offered for 1.0-3.0 units. You must register directly with a supervising faculty member. Students registering for this course should prepare a project proposal to be discussed with their faculty advisor before enrolling in the course. 3 hours supervision. You may take this course more than once for a maximum of 6.0 units. Credit/no credit grading.
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ACCT 420
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Advanced Cost Management Systems
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3.0
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FS
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Prerequisites: ACCT 320.
Topics in cost management systems, focusing on the design of cost management systems for manufacturing and service environments. Coverage includes activity-based costing, just-in-time manufacturing, allocations, transfer pricing, performance evaluation, quality measurement and control, and cost estimations. A case-study format is used. 3 hours discussion.
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ACCT 421
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Auditing
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3.0
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FS
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Prerequisites: ACCT 321; either BADM 103 or MATH 105; either ACCT 326 or ACCT 427.
A study of the purpose, standards, evidence, professional ethics, and legal liability attendant to the expression of an opinion as to the fairness of financial statement presentation. 3 hours discussion.
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ACCT 422
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Controls and Asset Management for Small Business
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3.0
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FS
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Prerequisite: ACCT 202, MGMT 450 or faculty permission, MINS 301.
Examination of internal controls and asset management issues for small businesses. Students use technology and accounting software to emphasize practical applications. 3 hours lecture.
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ACCT 425
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Advanced Accounting
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3.0
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FS
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Prerequisites: ACCT 326 or ACCT 427.
Topics include consolidated financial statements, comparative accounting standards, international accounting principles and reporting requirements, and governmental and other not-for-profit accounting. 3 hours discussion.
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ACCT 437
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Federal Income Taxes
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3.0
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FS
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Prerequisites: ACCT 201, ACCT 202.
An introduction to the study of corporate partnership, individual, and fiduciary taxation in a multi-jurisdiction environment. Emphasis is on the recognition of major tax issues inherent in business and financial transactions using integrated case studies, and developing tax research and communication skills. 3 hours discussion.
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ACCT 489
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Internship in Accounting
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1.0
-3.0
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FS
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3 hours lecture. You may take this course more than once for a maximum of 15.0 units.
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ACCT 498
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Special Topics in Accounting
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1.0
-3.0
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FS
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Prerequisites: Senior standing.
This course is for special topics offered for 1.0-3.0 units. Typically the topic is offered on a one-time-only basis and may vary from term to term and be different for different sections. See the Class Schedule for the specific topic being offered. For advanced students who wish to investigate business problems in specialized areas. Application of research methods. 3 hours supervision.
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ACCT 499
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Special Problems
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1.0
-3.0
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FS
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Prerequisites: Faculty permission.
This course is an independent study of special problems offered for 1.0-3.0 units. You must register directly with a supervising faculty member. 9 hours supervision. You may take this course more than once for a maximum of 6.0 units. Credit/no credit grading.
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ACCT 499H
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Honors Seminar in Accounting
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3.0
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FS
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Prerequisites: Faculty permission.
This 3-unit course consists of a comprehensive research study and paper dealing with business policy and strategy, and the integrative and international aspects of business operations, especially as they pertain to the fields of accounting, auditing, or systems. A final written report and a public presentation of findings are both requirements of this course. Business Honors Program students must receive at least a B in this course for Honors credit. 9 hours supervision. You may take this course more than once for a maximum of 6.0 units.
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ACCT 521
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Advanced Accounting Information Systems
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3.0
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INQ
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Prerequisites: ACCT 326 with a grade of C or higher.
Detailed analysis of corporate and information technology governance, including the COSO and COBIT standards; requirements analysis, construction and advanced statistical analysis of large scale accounting data warehouses; investigation of accounting information systems fraud and associated breaches of professional ethics and related methods of prevention and detection. 3 hours discussion.
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ACCT 530
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Planning, Control, and Performance Evaluation Using Enterprise Resource Planning Software
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3.0
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FS
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Prerequisites: ACCT 321, ACCT 325.
This course provides students with an in-depth view of the enterprisewide planning, control, and performance capabilities of SAP R/3. A comprehensive case study is created by student teams representing the value chain areas of procurement, production, and sales. The case study develops a comprehensive plan for sales, production, procurement, cost center activities, standard product costs, and product prices. Students then record actual results for a period and perform a comprehensive analysis of actual vs. planned results. 3 hours seminar. You may take this course more than once for a maximum of 6.0 units.
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ACCT 537
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Federal Income Taxes: Corporate, Partnerships, Fiduciary
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3.0
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INQ
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Prerequisites: ACCT 437.
A study of federal laws, regulations, etc., pertaining to estate and gift taxation and income taxation of partnerships, corporations, and fiduciaries. Practice in tax return preparation and problem-solving is provided. 3 hours discussion.
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ACCT 551
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Information Technology Auditing
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3.0
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SP
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Prerequisites: ACCT 421 or instructor permission.
Using SAP, this course takes a hands-on approach to attest and assurances services of IT auditors. The course emphasizes the assessment of internal and computer controls in order to identify key risks within accounting cycles. Students gain knowledge of appropriate data processing methods as well as segregation of incompatible IT functions in the system. Within several accounting cycles, students test general, application, and security controls to identify key audit concerns and focus audit effort on "most important assertions." The assessment of application controls involves a review of input, processing, and output controls. Students assess factors that contribute to IT fraud, identify seeded fraud schemes, and respond to seeded fraud-related detected misstatements. Finally, students consider methods of information system maintenance and configuration for stronger controls. 3 hours seminar.
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ACCT 556
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Accounting Theory
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3.0
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INQ
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Prerequisites: ACCT 326.
A study of theoretical consideration in asset measurement and income determination. Emphasis is placed on the pronouncements of recognized accounting authorities. 3 hours discussion.
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ACCT 558
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Accounting Ethics
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3.0
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FS
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Prerequisites: BADM 300 with a grade of C or higher; completion of at least one upper-division accounting course with a grade of C or higher.
This course is designed to raise students' ability to recognize and respond to ethical issues facing the accounting profession and accounting professionals. Course learning objectives include improving students' moral reasoning and ethical decision making, understanding accountants' professional responsibilities, overviewing areas of accounting practice abuse, and developing students' communication and critical thinking skills. AICPA, IMA, and U.S. Treasury Department codes of conduct for financial accountants, auditors, management accountants, and tax accountants are emphasized along with professional responsibilities that are tested on professional certification exams. 3 hours lecture.
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ACCT 568
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Forensic Accounting
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3.0
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FS
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Prerequisite: ACCT 421.
This course covers key forensic accounting concepts including fraudulent financial reporting, misappropriation of assets, income reconstruction, money laundering, litigation (emphasis on damages), and business valuation. The course is designed to apply analytical accounting and communication skills to identify and present financial discrepancies and improper acts for criminal proceedings and/or civil litigation. 3 hours lecture.
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ACCT 598
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Special Topics in Accounting
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1.0
-3.0
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FS
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Prerequisites: Department permission.
This course is for special topics offered for 1.0-3.0 units. Typically the topic is offered on a one-time-only basis and may vary from term to term and be different for different sections. See the Class Schedule for the specific topic being offered. You may take this course more than once for a maximum of 3.0 units.
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ACCT 615
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Problems in Financial Accounting
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3.0
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INQ
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Prerequisites: ACCT 326.
Advanced course in external reporting problems in controversial areas. Application of accounting theory and the conceptual framework to the solution of emerging problems. 3 hours seminar.
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ACCT 621
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Advanced Auditing
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3.0
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INQ
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Prerequisites: ACCT 421.
An advanced study of audit decision-making and internal control evaluation in EDP environments. 3 hours seminar.
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ACCT 623
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Management Control Systems
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3.0
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FA
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Prerequisites: ACCT 202.
The study of organizational uses of accounting information to implement strategies and control operations. Readings and cases emphasize the role and uses of accounting information in the new manufacturing environment, in total quality management, and in international operations. 3 hours seminar.
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ACCT 627
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Tax Planning for Management
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3.0
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INQ
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Prerequisites: ACCT 202.
Economic implications of selected management decisions involving application of federal income tax laws. Recognition of tax hazards and tax savings. 3 hours seminar.
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ACCT 689
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Directed Internship
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1.0
-3.0
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FS
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This course is an internship offered for 1.0-3.0 units. You must register directly with a supervising faculty member. Study of policy, control, and decision-making in selected organizations, arranged and supervised by a member of the graduate faculty in close working relationship with the management of an organization. 9 hours supervision. You may take this course more than once for a maximum of 15.0 units. Credit/no credit grading.
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ACCT 691
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Simulation Laboratory in Accounting
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1.0
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FS
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Prerequisites: Faculty permission.
Laboratory experience with computerized or other simulation environments. The student interacts with a simulated business environment, often via the timesharing computer system. 3 hours laboratory.
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ACCT 694
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Seminar in Contemporary Business Topics
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1.0
-3.0
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FS
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This course is a seminar offered for 1.0-3.0 units. You must register directly with a supervising faculty member. Contemporary business topics which will allow the student to conduct in-depth research into business problems and opportunities. The course will allow topical matter to be taken up as it develops within the economy. 3 hours supervision. You may take this course more than once for a maximum of 3.0 units.
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ACCT 697
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Independent Study
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1.0
-4.0
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FS
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This course is a graduate-level independent study offered for 1.0-4.0 units. You must register directly with a supervising faculty member. 9 hours supervision. You may take this course more than once for a maximum of 6.0 units.
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ACCT 699T
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Master's Thesis
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1.0
-3.0
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FS
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This course is offered for 1.0-3.0 units. You must register directly with a supervising faculty member. 9 hours supervision. You may take this course more than once for a maximum of 6.0 units. Credit/no credit grading.
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