An in-depth study of selected financial accounting topics. Applications oriented using cases to illustrate the impact of current issues on accounting practice. A study of the financial accounting literature with emphasis on current developments and the authoritative pronouncements that influence the application of accounting theory. Includes examination of the theory of income recognition and asset valuation. AC 673 Advanced Auditing Ad advanced study of the philosophy, history and development of the auditor's asset function with an emphasis on current literature.
Students gain practical experience through the use of practice cases.
Top of Page Electives AC 641 Accounting Information Systems Exposes students to analysis, design, and evaluation of accounting systems with emphasis on transaction processing and the related internal controls for the major accounting cycles. A study of the taxation of corporations, partnerships, estates, and trusts. Addresses formation, distribution, combination, and liquidation issues. AC 643 International Accounting A comparative analysis of the accounting principles. Concepts, and reporting practices in the global community.