Emphasis is on research and writing, consolidation,multi-jurisdictional,gifts, estates, trusts and planning. A study of the development of product cost information, cost behavior, the development and use of cost information for decision making and performance evaluation. Special topics seminar. Consent of director, Graduate Programs,College of Business and Public Administration. A study of advanced auditing topics.
Emphasis is on topics directly related to the practice of public accounting.
The ultimate responsibility for the preparation and integrity of corporate financial statements rests with management. This course studies financial accounting and reporting issues,problems and practices and the underlying concepts and standards needed to analyze and understand them. A general management perspective is used. This is a dynamic graduate-level course that uses current journal articles, case analyses,and a team field study. The course requires extensive reading,writing and class discussion in a seminar format.