This course is designed to build on the foundation of auditing knowledge developed in ACTG 4551 and apply that knowledge to specific accounts and assertions in a financial statement audit. Students also examine selected SEC enforcement actions and discuss what audit procedures may have been beneficial to prevent the misstatement. ACTG 4575: AIS Risk, Control and Audit PREREQ: ACTG 4610 Offered: Autumn, Winter, Spring An auditor cannot just the numbers” without strong consideration to the IT systems that generate those numbers. Today’s accounting professionals must possess a strong understanding of accounting information system risks and controls. Topics specifically covered in this course include IT security controls, datacenter controls, data backup and disaster recovery planning, SDLC and change control processes. Students perform hands on simulated audit exercises and case studies to truly experience the role of an IT auditor. ACTG 4607: Not-for-Profit & Governmental Accounting PREREQ: ACTG 4281 Offered: Autumn, Winter, Spring The course will focus on Notforprofit (NFP) and Governmental (Govt) financial accounting standards and practices employed by governmental and nonprofit organizations. Upon successful completion of the course, students will master the fundamentals of financial reporting of various kinds of governmental accounting and nonprofit organizations. Social, environmental, and ethical issues are addressed in this course. The content of Governmental and Nonprofit Accounting will be linked to sustainability, leadership and governance. ACTG 4610: Financial Accounting Offered: Autumn, Winter, Spring, Summer The purpose of this course is to provide students with an understanding of the financial statements issued by companies to external parties, such as shareholders and creditors. The course covers the fundamentals of accounting, from recording economic events in the accounting records to the preparation of the company’s financial statements. In addition, the course examines transaction categories, accounting policy choices of business firms and their financial statement implications, as well as the content of publicly-traded companies’ Form 10-K annual reports. ACTG 4620: Accounting Ethics Offered: Winter, Spring, Summer This course focuses on the idea of and the ethical and social relationships of accounting “community” leaders and business organizations in communities. The focus will be on the role of the accounting professional and the unique and special responsibilities associated with that role. This will be examined by analyzing a variety of issues that students will face during their careers. The goal is to provide
This course is designed to build on the foundation of auditing knowledge developed in ACTG 4551 and apply that knowledge to specific accounts and assertions in a financial statement audit. Students also examine selected SEC enforcement actions and discuss what audit procedures may have been beneficial to prevent the misstatement. ACTG 4575: AIS Risk, Control and Audit PREREQ: ACTG 4610 Offered: Autumn, Winter, Spring An auditor cannot just the numbers” without strong consideration to the IT systems that generate those numbers. Today’s accounting professionals must possess a strong understanding of accounting information system risks and controls. Topics specifically covered in this course include IT security controls, datacenter controls, data backup and disaster recovery planning, SDLC and change control processes. Students perform hands on simulated audit exercises and case studies to truly experience the role of an IT auditor. ACTG 4607: Not-for-Profit & Governmental Accounting PREREQ: ACTG 4281 Offered: Autumn, Winter, Spring The course will focus on Notforprofit (NFP) and Governmental (Govt) financial accounting standards and practices employed by governmental and nonprofit organizations. Upon successful completion of the course, students will master the fundamentals of financial reporting of various kinds of governmental accounting and nonprofit organizations. Social, environmental, and ethical issues are addressed in this course. The content of Governmental and Nonprofit Accounting will be linked to sustainability, leadership and governance. ACTG 4610: Financial Accounting Offered: Autumn, Winter, Spring, Summer The purpose of this course is to provide students with an understanding of the financial statements issued by companies to external parties, such as shareholders and creditors. The course covers the fundamentals of accounting, from recording economic events in the accounting records to the preparation of the company’s financial statements. In addition, the course examines transaction categories, accounting policy choices of business firms and their financial statement implications, as well as the content of publicly-traded companies’ Form 10-K annual reports. ACTG 4620: Accounting Ethics Offered: Winter, Spring, Summer This course focuses on the idea of “community” and the ethical and social relationships of accounting leaders and business organizations in communities. The focus will be on the role of the accounting professional and the unique and special responsibilities associated with that role. This will be examined by analyzing a variety of issues that students will face during their careers. The goal is to provide
2018-2019-MS-Accounting-Course-Descriptions.docx