90
Accounting (ACCT)
ACCT 5153 Financial Statement Analysis Prerequisites: ACCT 3113 with a grade of "C" or better and admission to the MS in accounting program. Description: Study of the demand and supply of financial data, properties of numbers derived from financial statements, the role of financial information in investment decisions, and features of the decision-making environment. Previously offered as ACCT 5313. Credit hours: 3 Contact hours: Lecture: 3 Levels: Graduate Schedule types: Lecture Department/School: Accounting ACCT 5183 MBA Financial Reporting Prerequisites: Admission to a SSB graduate program or consent of MBA director. Description: Fundamentals of financial reporting, preparation and analysis of financial statements, and the role of financial accounting in decision making. Previously offered as ACCT 5103. Credit hours: 3 Contact hours: Lecture: 3 Levels: Graduate Schedule types: Lecture Department/School: Accounting ACCT 5203 Seminar in Contemporary Accounting Theory II Prerequisites: ACCT 3113 with a grade of "C" or better and admission to the MS in accounting program. Description: Origins and development of accounting theory. Critical study of issues in contemporary accounting theory. Continuation of ACCT 5103. Credit hours: 3 Contact hours: Lecture: 3 Levels: Graduate Schedule types: Lecture Department/School: Accounting ACCT 5233 Valuation and Advanced Cost Management Prerequisites: Admission to MS in accounting. Description: Valuation of assets using a variety of interdisciplinary business methods. Advanced topics in cost management including the role of risk and its impact on valuation and cost management issues. Previously offered as ACCT 5803. Credit hours: 3 Contact hours: Lecture: 3 Levels: Graduate Schedule types: Lecture Department/School: Accounting ACCT 5283 MBA Managerial Accounting Prerequisites: ACCT 5183 and admission to MBA program or consent of MBA director. Description: Interpretation of accounting data in planning, controlling and decision-making. Credit hours: 3 Contact hours: Lecture: 3 Levels: Graduate Schedule types: Lecture Department/School: Accounting
ACCT 5503 Auditing and Assurance Services Prerequisites: Admission to professional program in accounting (PPA)/ MS in accounting program. Description: Auditing theory, procedures and practices. Credit hours: 3 Contact hours: Lecture: 3 Levels: Graduate Schedule types: Lecture Department/School: Accounting ACCT 5513 Advanced Auditing and Assurance Services Prerequisites: ACCT 5503 or equivalent. Description: Introduction to fraud examination and legal issues involved in investigative process. Advanced topics in statutory auditing, operational auditing and investigative services. Credit hours: 3 Contact hours: Lecture: 3 Levels: Graduate Schedule types: Lecture Department/School: Accounting ACCT 5543 Fraud Examination Prerequisites: Permission of SSB Graduate Programs office. Description: Schemes used in the commission of white-collar fraud, as well as causes, symptoms and prevention methods related to these crimes. Credit hours: 3 Contact hours: Lecture: 3 Levels: Graduate Schedule types: Lecture Department/School: Accounting ACCT 5553 Forensic Accounting Tools Prerequisites: Permission of SSB Graduate Programs office. Description: Provides in-depth study and practice with tools that are most critical in conducting proactive fraud detection and fraud investigations. Credit hours: 3 Contact hours: Lecture: 3 Levels: Graduate Schedule types: Lecture Department/School: Accounting ACCT 5603 Accounting-based Information Systems Prerequisites: Permission of SSB Graduate Programs office. Description: Concepts underlying the design and use of an effective accounting information system. Credit hours: 3 Contact hours: Lecture: 3 Levels: Graduate Schedule types: Lecture Department/School: Accounting ACCT 5613 Business Systems Control and Risk Analysis Prerequisites: Admission to MIS/AIS. Not available to MS in accounting students. Description: Controlling and auditing business information systems, including management and applications controls, electronic commerce and internet-related controls and evaluation of systems. Credit hours: 3 Contact hours: Lecture: 3 Levels: Graduate Schedule types: Lecture Department/School: Accounting
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