Emphasizes auditing standards, statistical sampling, accounting controls, gathering of audit evidence in computer-based accounting systems. The following courses are restricted to students with graduate standing and require the consent of the instructor. Introduction to Financial Accounting Fundamentals of financial accounting, accumulation and reporting of data which show the results of operations and financial position for use by creditors, investors, regulators, managers, and others in their evaluation of the organization. Introduction to Management Accounting Introduction to cost terminology, concepts, and measurements leading to product costs, cost control, and budgeting. Special Topics in Accounting Seminar in current accounting topics not covered in other courses.
Course is taught in separate one-hour units, each with a different topic and instructor.
Students may enroll in one or more units. 5483 Seminar in Professional Auditing Topics Emphasis on current developments and problems of the auditing profession. The topics are related to generally accepted auditing standards, the code of professional ethics, and the legal environment. Seminar in Federal Taxation Seminar dealing with current topics in federal taxation, with emphasis on the impact of taxes on business and investment decisions. 5633 Advanced Managerial Accounting Cost systems with emphasis on information generation for managerial planning and control.