| ACT 6691 |
Managerial Accounting (3) |
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A study of sources and classifications of
accounting data, classification and behavior
of revenues and costs, use of accounting
data for profit planning and cost control, and
use of accounting data for special analysis.
Prerequisite: MBA 5502 or equivalent. |
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| ACT 6692 |
Advanced Accounting Problems (3) |
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A consideration of problems relating to pension
plans, long-term leasing arrangements,
refunding of bonds payable, stock options,
allocation of income taxes, changing price
levels, cash flow statements, and other financial
accounting topics with emphasis on
relevant pronouncements by professional
organizations and governmental agencies. |
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| ACT 6694 |
Income Tax Research (3) |
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An advanced study of selected topics in the
Internal Revenue Code and Regulations with
the emphasis on tax research. The course
covers individual, partnership, corporations
as well as estate and gift taxes. |
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| ACT 6695 |
Accounting Research and Communication
(3) |
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An individual study of specific accounting
topics and written and oral communication
of the results of the study. |
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| ACT 6696 |
Accounting Information Systems (3) |
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An advanced study of accounting information
systems concepts and applications.
Case studies will provide the students an
opportunity to relate systems concepts to the
actual problems encountered in the analysis,
design, implementation, and utilization of
computer-based information systems. |
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| ACT 6698 |
Advanced Auditing (3) |
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An examination of the AICPA's professional
standards and techniques of reviewing and
appraising the various functions of an organization
with the objective of reporting on
the opportunities for improvement and the
deficiencies disclosed. Emphasis on the
effectiveness of internal control structure
and operating procedures. |
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| ACT 6699 |
Contemporary Issues in Accounting (3) |
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A study of the recent growth of accounting
theory, as influenced by regulatory agencies,
economic conditions, and professional accounting
organizations. |
