5433 Fraud Prevention and Detection An examination of various aspects of fraud prevention and detection, including the sociology of fraud, elements of fraud, types of fraud involving accounting information, costs of fraud, use of controls to prevent fraud, and methods of fraud detection. 5443 Asset Management Acquisition and management of inventories, tangible capital assets, and intanagible assets. Included are issues such as acquisition processes, internal controls, system requirements, accounting measurements, inventory models, re-engineering, capital budgeting, and tax implications. Cross-functional seminar on emerging issues in accounting. 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. This course describes accounting systems in technologically advanced environments. Controls and other technical design considerations are described for the input, processing, storage, and reporting of accounting information. Special topics, such as expert systems and artificial intelligence applications in financial accounting, auditing, and tax also receive considerable attention. Advanced Taxation A review of the more complex tax issues, focusing on the tax problems encountered by various forms of business entities.