graduate courses of .acct 400 and completion of all core courses ... acct 400, acct 510, acct 540

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    Graduate Courses of Instruction

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    Courses numbered: 400-499 Open to graduate students and to qualified undergraduates. [I.E. These are Graduate Classes that are open to qualified undergraduates with departmental permission]

    Courses numbered: 500 and above Open to graduate students only

    Student experience may suggest exceptions are warranted. In those instances, students should consult with their advisors. Deans have authority to approve exceptions.

    Some graduate courses are offered every year, but many are scheduled over a two-year or three-year cycle. It is, therefore, essential that graduate students should carefully plan entire programs with their graduate advisors so that they will be able to register for all required courses over the time span in which they expect to complete the degree. The University reserves the right to limit the number of students registered in any graduate course, and also the right to cancel any course for which there is insufficient enrollment.

    AccountingACCOUNTING 400Financial AccountingThis course is an introduction to American fi-nancial accounting principles based on FASB and IASB, including the measurement, pro-cessing, and communication of accounting information. Users of such accounting infor-mation include business owners, managers, creditors, prospective investors, and others in-terested in the financial condition of an entity and the results of its operations. Topics cov-ered include the accounting cycle, merchan-dising, services, fixed assets and corporate accounting issues. Prerequisite: Admission to graduate study.3 semester credits

    ACCOUNTING 500Accounting, Business Law & EthicsThe course focuses the fundamentals of Ac-counting, and also, how the legal and ethical environment of business impacts business de-cisions. There is an introduction to the basic principles of Accounting: how to account for business transactions. Emphasis on the under-standing of how financial statements are pre-pared, and how they are used as a basis for de-cision making by business owners, and others interested in the financial condition of an eco-nomic entity and the results of its operations. The Law component introduces how the legal

    environment of business impacts business de-cisions with broad ethical, and critical thinking examples throughout. Knowledge of the legal aspects of running a business will enable the student to conduct business within the legal framework and understand the ethical dimen-sion of business decisions. Topics include: In-troduction to Business Ethics; Financial Regu-lation (Sarbanes-Oxley, Dodd-Frank) Business Crimes, Torts, and Contracts; the Constitution and Government Regulation of Business; Busi-ness Organizations; Employment and Labor Laws; Consumer Protection and Environmen-tal Regulation; and Ethical Conflicts includ-ing Corporate Loyalty v. Whistleblowing, and Privacy and Technology. Broad ethical critical thinking will be examined using legal cases, decisions, essays and articles.3 semester credits

    ACCOUNTING 505Managerial and Cost AccountingThis course provides an introduction to mana-gerial and cost accounting used by manage-ment in conducting daily operations, planning future operations, and developing overall business strategies. The objective is to gain an understanding of the role of accounting in the management process of planning, directing, controlling, and improving the organizations objectives (goals) and to translate those ob-jectives into a course of action. Prerequisites: ACCT 400 and completion of all core courses or concurrent registration in final core courses.3 semester credits

    ACCOUNTING 510Intermediate AccountingThis course applies generally accepted ac-counting principles to the preparation of fi-nancial statements, including balance sheets, income statements, statement of cash flows, and retained earnings statements. Accounting for leases, employee benefits, deferred taxes and other specialized accounting topics will also be explored. Prerequisites: ACCT 400 and completion of all core courses or concurrent registration in final core courses. 3 semester credits

    ACCOUNTING 520AuditingThis course examines laws and methods for conducting commercial audits. Ethics, attesta-tion standards, controls and fraud detection are among the topics that will be discussed. Appli-cation of generally accepted accounting practic-es to the review of financial statements, as well as the responsibility of the certified public ac-countant to the various users of the statements

    will also be explored. Prerequisites: ACCT 400, ACCT 510 and completion of all core courses or concurrent registration in final core courses.3 semester credits

    ACCOUNTING 530Personal TaxationThis course is an overview of the major types of personal taxes used by governments to raise revenue. Emphasis is placed on the taxation of individuals and tax planning considerations for the individual. Prerequisites: ACCT 400 and completion of all core courses or concurrent registration in final core courses.3 semester credits

    ACCOUNTING 535Business Entity TaxationThis course is an overview of the major types of corporate and business entity taxes used by governments to raise revenue. An emphasis is placed on the tax issues of different business forms, tax management and tax planning con-siderations for the business entity. Prerequi-sites: ACCT 400, ACCT 530 and completion of all required Accounting concentration courses or concurrent registration in final required concentration courses.3 semester credits

    ACCOUNTING 540Advanced Financial AccountingThis course is an overview of selected account-ing topics of interest to international business students. Topics include current practice in ac-counting for business mergers or acquisitions, accounting for stock investments in affiliated companies, an introduction to consolidated financial statements, accounting for branch operations and an introduction to accounting for state and local governmental units. Prereq-uisites: ACCT 400, 510 and completion of all core courses or concurrent registration in final core courses.3 semester credits

    ACCOUNTING 545Financial Reporting and AnalysisThis course is an overview of generally ac-cepted accounting principles underlying the content of financial statements including alter-native inventory valuation methods, lease ac-counting, segment reporting and reporting for employee benefit plans. Students study and analyze corporate annual reports and govern-ment and not-for-profit financial statements. Prerequisites: ACCT 400, ACCT 510, ACCT 540 and completion of all required accounting concentration courses or concurrent registra-tion in final required concentration courses.3 semester credits

    AccountingCourse of Instruction

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    ACCOUNTING 555Advanced Auditing This course provides understanding of laws and methods for conducting audits. It in-cludes reviewing the engagement to provide reasonable assurance the audit objectives are achieved. It also includes evaluation of infor-mation obtained to reach and to document engagement conconclusions including: per-forming analytical procedures, evaluating the sufficiency and competence of audit evidence and document engagement conclusions, andreviewing the work performed to provide rea-sonable assurance the objectives are achieved. It also develops proficiency in preparing com-munications to satify engagement objectives including: preparing reports, preparing letters and other required communications, and other related matters. The course prepares students to pass the CPA exam and to do professional audits. Prerequisite: Undergraduate degree and approval of the State of Connecticut to take the CPA exam. Offered Annually3 semester hours

    ACCOUNTING 556Accounting RegulationsThis course provides the required knowledge for accountants in federal taxation and busi-ness law. The curriculum provides a working knowledge of federal taxation of individuals, corporations, partnerships, estates and trusts. It covers the concepts of business law, debtor-creditor relationships, government securities acts, employment regulations and environmen-tal regulations. It also provides knowledge of professional and legal responsibilities includ-ing professional conduct of accountants. The course curriculum includes all of the CPA exam materials. Prerequiste: Undergraduate degree and accounting courses to qualify to sit for the CPA exam. Offered Annually3 semester hours

    ACCOUNTING 557Business Environment & Concepts for AccountantsThis course will provide current knowledge in the business environment as it relates to the ac-counting profession. By the end of the course the student should have professional compe-tency in corporate governances, economic concepts and analysis, financial management, information systems and communications, stra-tegic planning and operations management.3 semester hours

    ACCOUNTING 558Financial Accounting & ReportingThis course provides an in-depth overview of

    selected advanced accounting topics required in the accounting profession. By the end of the course, the student should have profes-sional competency in performing accounting work related to the four financial statements: balance sheet, income statement, equity state-ment, and statement of cash flows. In addition, the course will address the issues of partner-ships, business combinations, governmental accounting, and non-profit accounting.3 semester hours

    ACCOUNTING 560International AccountingThis course examines the diverse account-ing practices employed by different countries and their effects on multi-national firms op-eration, as well as efforts to standardize IASB/FASB rules. Performance evaluation in multi-national enterprises, impact of differences in national accounting principles and practices, and acc

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