Topics covered in the course will include web server and client security, secure transactions and payments, system audits and seals of approval, information security, digital certificates and practices, civil and criminal legal issues, digital signatures, and moral and ethical issues and standards. Appropriate cases will be used to illustrate the concepts and emphasize various topics discussed in the course. Includes consolidations, segment and interim reporting, international accounting, fund accounting, and other special accounting problems. ACCT 304 or senior standing. The fundamental principles of auditing.
Emphasis is placed on the scope of the audit, audit practices and procedures, and audit reports.
A continuation of ACCT 315, the emphasis in this course is on cost allocation, joint products, transfer pricing, segment performance evaluation, accounting decision models using uncertainty, regression analysis, mix variances, linear programming and managerial accounting problems in the CPA and CMA examinations. A study of the accounting function from an international perspective. Focuses on the flow of information in multiple currencies, complying with reporting requirements in the United States and abroad, setting budgets and monitoring performance, and controlling the use of assets through reports and audits. Research and reading in the student s major area of interest. From one to three hours may be earned in an academic term, repeatable to a maximum of six credit hours applied as electives in a business bachelor s degree program.