Offered fall and spring. Advanced Financial Accounting Emphasis is on business consolidations and the external reporting of consolidated financial information in the published financial statements of large publicly owned corporations. The development of accounting theory, major influences on accounting theory, and the application of accounting theory in the resolution of reporting issues are explored. 3 credit hours. Offered fall and spring.
Students receive one credit hour for every four hours of work.
A two-hour biweekly seminar is included. Offered fall, spring, summer. Systems Modeling Students model, analyze, and evaluate accounting information systems intended to support management control and decision making. Focus is on determining user requirements, communicating results, and effective decision support. 3 credit hours.