ACG 2021 Introduction to Financial Accounting
Credits: 4; Prereq: sophomore standing.
Conceptual introduction to financial accounting. Emphasis is placed on wealth and income measurement and the preparation and interpretation of conventional financial statements.
ACG 2071 Introduction to Managerial Accounting
Credits: 4; Prereq: ACG 2021.
Accounting for cost reporting and control. Reports, statements and analytical tools used by management.
ACG 3101 Financial Accounting and Reporting 1
Credits: 4; Prereq: ACG 2021 and ACG 2071 both with grade of B or better.
Covers the theoretical structure of financial accounting, required financial statements, revenue recognition, operating assets and current liabilities.
ACG 3401 Business Processes and Accounting Information System
Credits: 4; Prereq: ACG 2021 and ACG 2071 both with grade of B or better, and CGS 2531.
Examination of the accounting information systems in a business organization. Coverage extends over topics such as business processes, internal controls, and the fundamentals of accounting information systems analysis, design, implementation and control.
ACG 3481 Accounting Information and Business Processes 1
Credits: 3; Prereq: B grade or better in ACG 2021.
First of a two-course sequence that examines the generation, dissemination and utilization of accounting information in a business organization. The course is structured around the business processes of such organizations. Coverage extends to traditional areas of financial accounting, management accounting and systems.
ACG 3482C Accounting Information and Business Processes 2
Credits: 4; Prereq: C grade or better in ACG 3481.
Second of a two-course sequence that examines the generation, dissemination and utilization of accounting information in a business organization. The course is structured around the business processes of such organizations. Coverage extends to traditional areas of financial accounting, management accounting and systems.
Credits: 1.
To expose students to technical topics and emerging issues in accounting, business and related professions such as law. The course will also address career opportunities in the practice of public accounting, industry, financial services, government, and in business more generally. (S-U)
ACG 4111 Financial Accounting and Reporting 2
Credits: 4; Prereq: C grade or better in ACG 3101 and ACG 3401; FIN 3403.
Continuation of ACG 3101 and includes coverage of accounting for investments, non-current liabilities and equities, accounting for income taxes, derivatives, accounting changes, statement of cash flows and earnings per share.
Credits: 4; Prereq: C grade or better in ACG 3482C; FIN 3403.
Extends coverage of accounting for assets, equity and liabilities beyond that covered in ACG 3481 and ACG 3482C. Topics include revenue recognition, income taxes, accounting changes, statement of cash flows and earnings per share.
Credits: 4; Prereq: C grade or better in ACG 3101 and ACG 3401; QMB 3250 and MAC 2234.
Extends cost and managerial coverage beyond that covered in ACG 2071. Topics include quantitative cost estimation, standard costing, flexible budgets, inventory management, pricing decisions, balanced scorecard, costs of quality, capital budgeting, transfer pricing and performance evaluations.
Credits: 4; Prereq: ACG 3482C with a minimum grade of C; QMB 3250 and MAC 2234. Coreq: ECP 3703.
Extends cost and managerial coverage beyond that covered in ACG 3481 and ACG 3482C. Topics include activity-based costing and management, budgeting, flexible budgets, standard costing, inventory management, transfer pricing, performance evaluations and decision-making.
Credits: 1 to 3.
Opportunity for in-depth study of topics not offered in other courses and of topics of special current significance.
ACG 4941 Supervised Accounting Internship
Credits: 2 to 4; Prereq: advanced permission of accounting internship coordinator is required.
Applied work in professional accounting. Requires several papers and reports.
(S-U)
Credits: 1; Prereq: minimum 3.6 overall and a minimum 3.6 accounting GPA is required to earn the magna cum laude distinction. Minimum 3.8 overall and a minimum 3.8 accounting GPA is required to earn the summa cum laude distinction.
The thesis must be submitted to the Fisher School no later than the published deadline and includes an abstract. (S-U)
Credits: 3; Prereq: minimum grade of C in both ACG 4133C and ACG 4352C and AC standing.
Introduction to auditing and assurance services. Decision-making process, research and auditing standards and procedures with an emphasis upon ethics, legal liability, internal control, audit evidence and testing. Course also includes an introduction to statistical sampling and EDP auditing.
Credits: 1 to 4; can be repeated with change in content up to 6 credits. Prereq: permission of school.
Course provides an opportunity for in-depth study of topics not offered in other courses and of topics of special current significance.
Credits: 3; Prereq: minimum grade of C in ACG 3482C and AC standing.
Concepts and application for all types of taxpayers. Influence of taxation on economic decisions, basic statutory provisions relevant to determining taxable gross income, allowable deductions, tax computations, recognition or nonrecognition of gains or losses on property transactions and characterization of gains and losses.
Graduate Accounting Courses: Courses at the 5000 level are available to undergraduates who are admitted to the Fisher School of Accounting, who have met the admissions requirements for the Master of Accounting program and who have adviser approval. Prerequisites and graduate courses are listed in the Graduate Catalog.