Emphasis is balanced between conceptual understanding of major issues and technical accounting requirements. Nine credits of accounting, including COMM 311 and 312, or equivalent A seminar in which students research various financial accounting theory topics and review the works of eminent accounting scholars before developing their own opinions in a series of papers. Those views are shared and refined in class discussions. The study of current developments in management accounting with an emphasis on cost information about activities, behavioral implications of accounting information, and the link between information and strategy. Case studies are used heavily to apply, expand, and refine the ability to design and evaluate cost management systems.
Group work is emphasized, including in-class presentations.
This course builds on the basic assurance services course. It incorporates other assurance services in addition to audits, such as attestation engagements, agreed-upon procedures engagements, and reviews and compilations. It also considers the use of statistical sampling applications in audits. Cases from actual practice are used to illustrate a number of contemporary assurance issues. Includes tax planning for businesses operating in more than one taxing jurisdiction.