/ en /node/28341 <span>ACC 608 Financial Reporting in a Global Environment</span> <span><span lang about="/user/711" typeof="schema:Person" property="schema:name" datatype>dwaddell</span></span> <span><time datetime="2024-06-27T14:19:07-07:00" title="Thursday, June 27, 2024 - 14:19">Thu, 06/27/2024 - 14:19</time> </span> <div class="wizzywig"><p>In this course, students build upon their foundational knowledge of financial accounting to include the evaluation and application of Generally Accepted Accounting Principles (GAAP) to more complex areas of financial reporting. An overview of topics covered include financial reporting and disclosures for the income statement, balance sheet, and statement of cash flows with special emphasis on revenue recognition, working capital, long-term assets including investments, amongst other topics. In addition to focusing on the reporting and accounting treatment under U.S. GAAP, students will learn about key differences and distinctions in requirements under International Financial Reporting Standards (IFRS). <em><strong>Prerequisites: BUS591 and BUS590.</strong></em></p></div> 3 <a href="/catalog/course-description/acc-accounting" hreflang="en">ACC Accounting</a> Thu, 27 Jun 2024 21:19:07 +0000 dwaddell 28341 at /node/5301 <span>ACC 307 Intermediate Accounting III </span> <span><span lang about="/user/1" typeof="schema:Person" property="schema:name" datatype>admin</span></span> <span><time datetime="2021-09-08T11:03:54-07:00" title="Wednesday, September 8, 2021 - 11:03">Wed, 09/08/2021 - 11:03</time> </span> <div class="wizzywig"><p>This course is the third of three intermediate accounting courses and continues the study of complex corporate financial reporting concepts. Topics in this course include accounting for revenue recognition, retained earnings, pensions, leases, income taxes, and accounting changes. Emphasis is placed on measurement, presentation, and disclosure in financial statements. <em>Prerequisite: ACC 306</em>&nbsp;</p></div> 3 <a href="/catalog/course-description/acc-accounting" hreflang="en">ACC Accounting</a> Wed, 08 Sep 2021 18:03:54 +0000 admin 5301 at /node/5296 <span>ACC 408 International Accounting </span> <span><span lang about="/user/1" typeof="schema:Person" property="schema:name" datatype>admin</span></span> <span><time datetime="2021-09-08T11:03:54-07:00" title="Wednesday, September 8, 2021 - 11:03">Wed, 09/08/2021 - 11:03</time> </span> <div class="wizzywig"><p>This course focuses on international accounting issues for companies operating in a global business environment. Emphasis is placed on regulatory compliance including US Generally Accepted Accounting Principles (GAAP), International Financial Reporting Standards (IFRS), and sustainability reporting standards. Students will learn to analyze accounting concerns related to global business transactions, international taxation, and management of multinational corporations. <em>Prerequisite: ACC 407</em>.</p></div> 3 <a href="/catalog/course-description/acc-accounting" hreflang="en">ACC Accounting</a> Wed, 08 Sep 2021 18:03:54 +0000 admin 5296 at /node/5291 <span>ACC 345 Leadership and Financial Analysis </span> <span><span lang about="/user/1" typeof="schema:Person" property="schema:name" datatype>admin</span></span> <span><time datetime="2021-09-08T11:03:54-07:00" title="Wednesday, September 8, 2021 - 11:03">Wed, 09/08/2021 - 11:03</time> </span> <div class="wizzywig"><p>This course focuses on the preparation, analysis, and interpretation of financial statements and reports with an emphasis on leadership decision-making. Topics include the role of financial information in economic settings, valuation, risk assessment, contracts, and holistic evaluations of operational performance, financial position, and long-term market viability. <em>Prerequisite: ACC 310</em></p></div> 3 <a href="/catalog/course-description/acc-accounting" hreflang="en">ACC Accounting</a> Wed, 08 Sep 2021 18:03:54 +0000 admin 5291 at /node/956 <span>ACC 698 Accounting Information Systems Capstone</span> <span><span lang about="/user/1" typeof="schema:Person" property="schema:name" datatype>admin</span></span> <span><time datetime="2021-09-08T11:03:54-07:00" title="Wednesday, September 8, 2021 - 11:03">Wed, 09/08/2021 - 11:03</time> </span> <div class="wizzywig"><p>This course requires students to use all of the skills and knowledge gained during completion of the program by applying them to contemporary information systems issues and problems facing the profession. Students will be required to apply accounting information systems to complex areas of accounting and taxation. The course emphasizes both the practical and ethical issues of the practice of accounting.</p> </div> 3 <a href="/catalog/course-description/acc-accounting" hreflang="en">ACC Accounting</a> Wed, 08 Sep 2021 18:03:54 +0000 admin 956 at /node/891 <span>ACC 695 Accounting Capstone</span> <span><span lang about="/user/1" typeof="schema:Person" property="schema:name" datatype>admin</span></span> <span><time datetime="2021-09-08T11:03:54-07:00" title="Wednesday, September 8, 2021 - 11:03">Wed, 09/08/2021 - 11:03</time> </span> <div class="wizzywig"><p>This course is designed to bring together knowledge gained from the previous program courses and allow the student to demonstrate how the various components of an accounting system work together. Broadly the course encompasses complex accounting concepts, financial statement reporting, taxes, risks, information systems, auditing, business law, and ethics.</p> </div> 3 <a href="/catalog/course-description/acc-accounting" hreflang="en">ACC Accounting</a> Wed, 08 Sep 2021 18:03:54 +0000 admin 891 at /node/851 <span>ACC 640 Advanced Managerial and Cost Accounting</span> <span><span lang about="/user/1" typeof="schema:Person" property="schema:name" datatype>admin</span></span> <span><time datetime="2021-09-08T11:03:54-07:00" title="Wednesday, September 8, 2021 - 11:03">Wed, 09/08/2021 - 11:03</time> </span> <div class="wizzywig"><p>This course explores advanced managerial and cost accounting topics as they relate to problem solving skills for managers. Topics include activity based costing, activity based management, cost of quality, theory of constraints related to capacity planning and new emerging practices that support management decision making.</p> </div> 3 <a href="/catalog/course-description/acc-accounting" hreflang="en">ACC Accounting</a> Wed, 08 Sep 2021 18:03:54 +0000 admin 851 at /node/841 <span>ACC 630 Advanced Government and Non-Profit Accounting</span> <span><span lang about="/user/1" typeof="schema:Person" property="schema:name" datatype>admin</span></span> <span><time datetime="2021-09-08T11:03:54-07:00" title="Wednesday, September 8, 2021 - 11:03">Wed, 09/08/2021 - 11:03</time> </span> <div class="wizzywig"><p>This course introduces specialized accounting principles applicable to state and local governments and other non-profit organizations. Emphasis will be on fund accounting and students will gain an understanding of the differences between private and public sector accounting.</p> </div> 3 <a href="/catalog/course-description/acc-accounting" hreflang="en">ACC Accounting</a> Wed, 08 Sep 2021 18:03:54 +0000 admin 841 at /node/811 <span>ACC 626 Accounting in a Global Environment</span> <span><span lang about="/user/1" typeof="schema:Person" property="schema:name" datatype>admin</span></span> <span><time datetime="2021-09-08T11:03:54-07:00" title="Wednesday, September 8, 2021 - 11:03">Wed, 09/08/2021 - 11:03</time> </span> <div class="wizzywig"><p>This course centers on the complexities associated with accounting and financial reporting for multinational companies. Emphasis is placed on a comparison between US Generally Accepted Accounting Principles (GAAP) and International Financial Reporting Standards (IFRS). Other topics include foreign currency, transfer pricing, international taxation, corporate governance considerations, and sustainability reporting.</p></div> 3 <a href="/catalog/course-description/acc-accounting" hreflang="en">ACC Accounting</a> Wed, 08 Sep 2021 18:03:54 +0000 admin 811 at /node/726 <span>ACC 622 Accounting Information Systems</span> <span><span lang about="/user/1" typeof="schema:Person" property="schema:name" datatype>admin</span></span> <span><time datetime="2021-09-08T11:03:54-07:00" title="Wednesday, September 8, 2021 - 11:03">Wed, 09/08/2021 - 11:03</time> </span> <div class="wizzywig"><p>This course will include a review of accounting information systems application controls and internal control. Topics include hardware and software concepts, application internal controls, internal control procedures, integrated audit software, generalized general ledger software, Sarbanes-Oxley (SOX) internal control requirements and required company and audit documentation.</p> </div> 3 <a href="/catalog/course-description/acc-accounting" hreflang="en">ACC Accounting</a> Wed, 08 Sep 2021 18:03:54 +0000 admin 726 at