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Advanced Accounting

Undergraduate level

This is an undergraduate certificate providing an in-depth study of financial accounting. Students must meet prerequisites and take four of the six courses below.

Courses in this certificate include:

Accounting Theory is a course in basic accounting theory or the "whys" of the current reporting standards. The course reviews the historical development of accounting theory and explores its impact on current accounting practices. Current reporting standards are reviewed regarding the theoretical rational for such and the tie-in to the conceptual framework. Other areas of discussion will include the policy making process, contemporary accounting issues, and some comparisons of U.S. reporting standards to international accounting requirements. Prerequisite: AC 312
This course focuses on the study of current standards of practice in international financial accounting and a comparison of U.S. GAAP to practices in other countries. Emphasis is placed on understanding the importance of convergence of financial reporting and the adoption of international financial reporting standards, the role international accounting standards play in the global market place, and the impact of these standards on U.S. GAAP. The course also covers issues related to management decision-making in the global marketplace including transfer pricing, taxation, strategic planning and control. Prerequisite: AC 312
This course includes current managerial and cost accounting issues, such as Just in Time (JIT), balanced scorecard, Activity-Based Costing (ABC) accounting, strategic cost management, meaningful report writing for management, and quality and performance measurement. This course uses a "hands-on approach" encouraging participation and interaction through the use of computer projects, case studies, and classroom discussions. Prerequisites: AC 321 or MBA 641
This course is designed to look at topics beyond those covered in basic auditing classes. Students study in-depth current standards of practice in areas such as fraud detection, internal and EDP auditing, and specialized attestation engagements. Also emphasizes the ethical, legal, and regulatory environment of auditing and theoretical issues. Prerequisite: AC 442
This course covers governmental accounting and the various funds associated with non-profit enterprises including a study of accounting techniques as applied to federal and state governmental units, public school systems, colleges and universities, hospitals, voluntary and welfare organizations, and other non-profit organizations. Students will be expected to prepare basic financial statements for a sample government using a dual-track computerized accounting software package. Prerequisites: AC 312
This course covers special topics of financial accounting, auditing, tax, or managerial accounting. The specific topic(s) offered will be listed in the course schedules for the session during which the seminar is offered. This class is offered in a seminar format, focusing on discussion rather than lecture. Prerequisites: 12 hours of accounting

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