Description: This is the second internship course in accounting. Prerequisites: 2.5 GPA or higher, and permission of a School of Business advisor and instructor. May petition Department to take concurrently with ACC 395. Enrollment is normally limited to accounting majors who have not completed degree requirements. Credits from this course count as general electives only. Pass/fail. Cr 3.

Description: This course is designed to explore how cost management systems can be used to support competitive strategy in global markets. This is accomplished by providing an understanding of the underlying and fundamental concepts in cost accounting. The theory of Cost Accounting is applied through homework assignments and class discussions. Prerequisites: ACC 211 (C- or higher) and junior standing. Spring only. Cr 3.

Description: This course examines the public accounting profession, auditing standards, and professional ethics. The course explores the process by which an auditor forms an opinion as to the "fairness of presentation" of financial statements, giving an overview of audit evidence and audit evidence accumulation methodology. The course exposes students both to the demand for and supply of the profession?s flagship service, financial statement audits, and to the nature of the value-added assurance and attestation services decision makers demand in the information age. The course illustrates with real companies, links class discussion and assignments to student skills, and encourages unstructured problem solving. This course provides an opportunity for students to study auditing concepts and theory at an advanced level by examining a number of issues, with extensive reading from the auditing research literature, in addition to the textbook material. Prerequisites: ACC 302 (or concurrent), ACC 329, and senior standing. Fall only. Cr 3.

Description: An analysis of the environment and characteristics of government and nonprofit organizations, with an in-depth study of the basic concepts and standards of financial reporting for such entities. Financial management and accountability considerations specific to government and nonprofit organizations are emphasized. Prerequisites: ACC 301 and junior standing. Limited offerings. Cr 3.

Description: This course examines the subject of fraud from both management and accounting perspectives. Utilizing a variety of techniques including text, lecture, case studies, guest speakers, and occasional videos, the course seeks to familiarize students with the conditions that facilitate fraud; the profile of the fraud perpetrator; common types of fraud; and methods of prevention, detection, and resolution. Numerous historical cases of fraud are examined. Students are brought to appreciate the prevalence of fraud in current society as well as the almost innumerable ways in which it can be committed. Students entering the business world are provided a perspective for understanding. Prerequisites: ACC 110 (C- or higher) and junior standing. Limited offerings. Cr 3.

Description: Selected topics in the various areas of accounting, auditing, and income taxes may be studied and researched on an independent basis. Enrollment is normally limited to accounting and finance degree candidates. Prerequisites: permission of instructor and program chair and senior standing. Cr 1-3.

Description: Prerequisites vary by topic. Cr 1-3.