An in-depth examination of generally accepted accounting principles for the external decision maker. An analytical review of the theory and practice relating to the measurement and reporting of financial transactions. Accounting 3513 and 3523 may be taken concurrently. F A comprehensive review of the attest function as performed by independent public accounting firms. Includes a study of the auditing environment, generally accepted auditing standards, statistical sampling, ethics and internal controls.
Strong emphasis is placed on the student's ability to communicate across all mediums.
A course which informs students of the relationships between the accounting process and the needs of management. In addition, internal controls and how systems work within the various transaction cycles are examined. Computer skills and their use will be an important component of this course. Offered on demand. Permission of professor in charge and department chairman.