This course is designed to assist accounting majors in career planning and to expand their understanding of the profession of accounting. Selected topics to be covered include initial job selection, long term career planning, accounting career opportunities, management of a public accounting practice, and the history of the accounting profession. Special emphasis is given to the topic of professional ethics in the accounting profession. ACCT 4203 Advanced Cost Accounting 3 hours Prereq. Continuation of ACCT 3203.
Emphasis is placed on advanced cost analysis and managerial topics.
Topics covered include decision-making models, inventory management, JIT systems, material planning, activity based costing, etc. as they relate to assisting management in its production functions. Municipal government non-profit accounting, fiduciary accounting, international accounting and interim and SEC reporting. Home office and branch accounting, consolidated statements and partnerships. Auditing 4 hours Prereq. A review of Financial Accounting Standards Board pronouncements and accounting research studies.